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Notice of Revocation of Tax-Exempt Status for Non-Compliant Organizations

November 28, 2005

The Department of Revenue and Taxation (DRT) made several attempts to allow Guam’s Non-profit, Tax-exempt organizations to be compliant with the filing and reporting requirements under Guam’s tax laws. A chronology of events are listed as follows:

June 17, 2005. First letter issued requesting for organizations to submit financial statements.

August 10, 2005. Second letter issued requesting for organizations to submit financial statements.

October 24, 2004. DRT issues via certified mail “Notice to Revoke Gross Receipts Tax Exempt Status” for gross receipts tax purposes and “Notice of Intent to Revoke Income Tax Exempt Status” for income tax purposes. These organizations had until November 24, 2005 to appeal the gross receipts and income tax revocation determinations.

Effective November 28, 2005, DRT has revoked the Gross Receipts Tax and Income Tax exempt status for the following organizations due to non-response and non-compliance. The public should be informed that contributions to these organizations are no longer deductible and that solicitations from these organizations should be reported immediately to DRT.

The organizations are listed in alphabetical order as follows:

  1. 1967 Islandwide Class Association
  2. 411th Army Reserve & Wives Assn.
  3. 4-H Art Club
  4. 502 (GHURA) Family Association
  5. A.A.F.B. (Andersen Air Force Bomber Booster Club)
  6. Agana Heights Blues Association
  7. Agana Heights Cougars Association
  8. Agana Heights Cougars Baseball Association
  9. Agana Heights Residents Council Assn
  10. Agana Heights Social Club
  11. Agana Heights Thanksgiving Association
  12. Agana Heights Youth Organization
  13. Agat Chess Club
  14. Agat/Santa Rita Senior High School Student Body Association
  15. Agency for Human Resources Development Employees Association
  16. Air Force Association
  17. Aleosan Association of Guam
  18. All Filipinos Associations Guam
  19. American Association of University Woman
  20. American Federation of Government Employees Local 1689, Inc.
  21. American Lung Association of Guam - NKA: Guam Respiratory
  22. Andersen AFB Bombers Baseball Team Association
  23. Andersen Enlisted Spouses Club
  24. Andersen Officers Wives Club
  25. Apollo Wives Club
  26. Apra Sports Divers, Inc.
  27. Arizona Memorial Museum Association
  28. Arrow, Inc.
  29. Arts Etc.
  30. Asan Residents Council
  31. Asan Youth and Community Sports Association
  32. Asardasville Kids Club
  33. Asosi’asion Famalao’an Mangef Pago
  34. Astro-Tai Studies Institute
  35. Asusiasion Famaloa’an Chamorro Giya Mongmong yan Maite
  36. Autism Society of Guam
  37. Awareness House Training & Development
  38. Barrigada Golf Club
  39. Barrigada Village Raiders
  40. Basketball Open League Association
  41. Beauty World (Guam) Ltd.
  42. Bicol Club of Guam
  43. Bilingual Bicultural Education Program Parent Advisory Committee
  44. Binalonan Association of Guam (Intl.)
  45. Blood Exchange of Guam
  46. C&G Duck Farm
  47. Cadet Parents and Friends Association
  48. Cal-Islanders Humanitarian Association
  49. Cap-Micronesia
  50. Catholic Daughters of America
  51. Cavite Association of Guam
  52. CEBU Association of Guam
  53. Central West Little League
  54. Chalan Mami
  55. Chamorro Employees Local Union No. 1
  56. Chamorro Golf Club Association
  57. Chamorro Ladies Golf Association
  58. Chamorro Military Society
  59. Chamorro Rosarian Foundation, Inc.
  60. Chamorro Studies Association
  61. Chamorro Volleyball Club
  62. Chamorro Women’s Association of Tamuning
  63. Chief Gadao Academy of Arts, Science & Chamorro Culture
  64. Chinese Golf Association
  65. Circulo Boholano of Guam
  66. Circulo Pampangueno Guam U.S.A.
  67. Civic Center of Guam Foundation
  68. Civil Engineer Corp./Officers Wife Club
  69. Class of 1966
  70. Class of 65
    71. Back to Top
  71. Clean Guam Inc.
  72. Club Nunu
  73. Club Ten Pin
  74. Cockfighter Organization of Guam
  75. Community Club of Chalan Pago - Ordot
  76. Compadres Association
  77. Consortium for Pacific Arts & Cultures
  78. Coral Life Foundation
  79. Cottage Arts Collective
  80. D.E.C.A. (Distributive Education Club of America)
  81. D.Y.A. Employees Association
  82. Dance Theatre Guam
  83. Daniel D.Y. & Maria I.S. Park Scholarship Foundation
  84. Day Nursery Community Action Agency
  85. Dededo Drug Free Organization
  86. Dededo Residents Council Associations
  87. Department of Labor Employees Association
  88. Department of Parks and Recreation Employees Association
  89. Department of Public Works Employees Association
  90. Dept. Of Law Employee’s Association
  91. Diagnat Sports Association
  92. District Leader’s Sports Benefit Association
  93. E.L.K. Hallelujah Classic Dance, Inc.
  94. Epilepsy Foundation of Guam
  95. Ex-Roxas Barangay Welfare Association
  96. F.B. Leon Guerrero Kindergarden Assn.
  97. Fanihi’n Tasi Paddling Club
  98. Far East Amateur Athletic Union of the United States
  99. Far West Laboratory for Educational Research & Development
  100. Father Duenas Memorial School Class of 1989
  101. Federated States of Micronesia Student Organization
  102. Federation of Filipino Association of Guam
  103. Fil-Am Guam Bowling Association
  104. Filipino Educators Association of Guam (FEAG)
  105. Filipino Tennis Association
  106. First District Neighborhood Association
  107. First Lady’s Committee On Prevention and Education,Inc.
  108. Former Senators Association
  109. Foundation House
    110. Back to Top
  110. Four Compadres Association
  111. Four Winds Women's Council
  112. FQ Sanchez School/PTA (Umatac)
  113. Friends and Neighbors of Navy Family Service Center
  114. Friends of Guam Libraries
  115. Friends Of The Guam Public Library
  116. G.W. Chamorro Club
  117. G.W.H.S. Class of 1985 Reunion Organization
  118. G.W.H.S. Honor Choir Music Department
  119. George Washington Class of 1988 Alumni Association
  120. George Washington High School Class of 1981
  121. George Washington High School Junior Class Council
  122. GHURA 99-82 Residents Association
  123. GHURA LIH Tenants Association
  124. Guahan Art
  125. Guahan Jaycees Inc FKA University of Guam Jaycees
  126. Guam Amateur Boxing Association
  127. Guam Amateur Boxing Federation
  128. Guam Amateur Sports Federation
  129. Guam American Vietnamese Association
  130. Guam Aquaculture Association
  131. Guam Area Service Commiittee of Narcotics Anonymous
  132. Guam Association for the Education of Young Children
  133. Guam Association of Freedom & Human Rights
  134. Guam Association of Tax Accountants
  135. Guam Association of the Deaf
  136. Guam Association of Youth Athletics Club Inc.
  137. Guam Babe Ruth Baseball League, Inc.
  138. Guam Ballet Company
  139. Guam Bayanihan Sports Association
  140. Guam Bear Athletic Association
  141. Guam Bowlers Association
  142. Guam Bowlers Federation (GBF)
  143. Guam Bowling Congress
  144. Guam Business and Professional Women’s Club
  145. Guam Cellular Softball Association
  146. Guam Chapter of American Dental Assistants Association
  147. Guam Chapter, NARFE National Association of Retired Federal Employees
  148. Guam Chapter, Parents of Murdered Children
  149. Guam Chapter, S.P.E.B.S.Q.S.A. Inc.
  150. Guam Chiefs Footballs Organization
  151. Guam Childbirth Ed. Association
  152. Guam Chinese Cultural Center
  153. Guam Commonwealth Hearings Association
  154. Guam Community College High School Division Class Of 1985
  155. Guam Community Theatre Guild
  156. Guam Council of Teachers of Mathematics
  157. Guam Council of Womens Clubs
  158. Guam Crisis Pregnancy Center
  159. Guam Cycling Federation, Inc.
  160. Guam Dart Association
    161. Back to Top
  161. Guam Drag Racing Association
  162. Guam Eagle Football Team
  163. Guam Employers Council
  164. Guam Equestrian Federation
  165. Guam Families United Corp.
  166. Guam Farmers Cooperative Association
  167. Guam Film Society Inc.
  168. Guam Fire, Casualty & Marine Ins. Assoc.
  169. Guam Frisbee Club
  170. Guam Gadao Lions Club
  171. Guam Heart Association
  172. Guam History and Culture Assocation, Inc.
  173. Guam Horsemen’s Association
  174. Guam Institute of Volunteer Executive, Inc. (G.I.V.E)
  175. Guam International Bowling Association
  176. Guam International Dance Theatre
  177. Guam Invitational Golf Classic Association
  178. Guam Islanders Association
  179. Guam Islanders Association
  180. Guam Jet Sports Racing Association
  181. Guam K.I.D.S. Incorporated
  182. Guam Latin Dance Congress
  183. Guam Lytico and Bodig Association
  184. Guam Marauders
  185. Guam Martial Arts Association
  186. Guam Master Baseball Association
  187. Guam Micronesian Travel Association
  188. Guam Military Baseball Association
  189. Guam Music Guild
  190. Guam National Guards Spouses Organization
  191. Guam Natural History Museum Fund
  192. Guam Navy Club
  193. Guam Orchid Society
  194. Guam Ostomy Association (GOA)
  195. Guam Police Department Employees Association
  196. Guam Practical Shooting Association
  197. Guam Press (Club) Association
  198. Guam Racing Association, Inc.
  199. Guam Rehabilitation Workshop Center
  200. Guam Renal Organization (GRO)
  201. Guam Resource Conservation Development Corp.
  202. Guam Respiratory & Health Association
  203. Guam Schutzhund Club
  204. Guam Science Teachers Association
  205. Guam Senior Golf Association
  206. Guam Stamp Club/Western Pacific Philatelic Collectors
  207. Guam State Band
  208. Guam Swim League
  209. Guam TB&RD Health Association
  210. Guam Veterinary Medical Association
  211. Guam Visitors Bureau Employee Association (GVBEA)
  212. Guam Visual Arts Guild
  213. Guam Youth Football League
  214. Guamanian United for Life Inc.
  215. Guamerica Tennis Association
  216. Guma Inayik
    217. Back to Top
  217. Hafa Adai Babe Ruth Association
  218. Hafa Adai Club of the Deaf
  219. Hafa Adai Jaycees, Inc.
  220. Hafa Adai Kiwanettes (Club)
  221. Hafa Adai Toastmasters
  222. Hagat Golf Club
  223. Hagon Populo Association
  224. Harry S. Truman Elementary School PTA
  225. Helpless, Homeless & Handicapped Program, Inc.
  226. HETADI (Hawaii Entrepreneurship Training & Development Institute)
  227. Hita (Helping, Instruct The Arts) Foundation
  228. Homespun Crafts Association
  229. Hospice Guam
  230. Freedom Baptist Church
  231. Humane Society of Guam
  232. I Acha’ot Guahan Siha
  233. I Agudante Na Familia
  234. Ifet Volleyball Club
  235. Inadhi Ohana Canoe Club
  236. Inarajan High School Yearbook Class
  237. Inarajan Municipal Planning Council
  238. Inarajan Shores Cultural Preservation Corporation (Guam Cultural Preservation Corp)
  239. Indian Women’s Club Of Guam
  240. Inetnon Famaguon (Child Care Cooperative)
  241. International Federation of Body Builders
  242. International Organization for Biological Control/South and East Asian Regional Section
  243. International Reading Association
  244. Isa/Nu Heights Volleyball
  245. ISLA Center for the Arts
  246. Island Rams Football Association
  247. JFK Reunion 1971
  248. John F. Kennedy Class of 1986 Alumni Assn. (Musicians Against Drug)
  249. John F. Kennedy Class Of 1987 Alumni Association
  250. John F. Kennedy High School Alumni Class of 1976
  251. John F. Kennedy High School Class of 1988 Alumni
  252. John F. Kennedy Parents – Teachers Association
  253. John F. Kennedy Reunion Class of 1979
  254. Jones Act Repeal Coalition
  255. Jose Vicente Fund for BMT’S
    256. Back to Top
  256. Kennel Club of Guam
  257. Kiawekupono O Ka Lia Dancie Group
  258. KM Condominiums Homeowners Asso.
  259. Korean Association of Guam
  260. Kosai- Kai
  261. Lambunao Association of Guam (Iloilo, R.P.I.)
  262. Latte Guam Association
  263. Latte Jaycees
  264. Leyte-Samar Association of Guam
  265. Liebenzell Mission of Guam
  266. Liguan Community Association of Guam
  267. Liguan Dolphin’s Football Team
  268. Little Red School House
  269. Lizama Family Reunion - 2001
  270. Man’Halla Canoe Club Of Guam
  271. Mangilao Improvements Organization
  272. Mangilao Sports Association
  273. Manukai Athletic Club
  274. Maria Ulloa Elem. School PTA
  275. Marianas Amateur Radio Club
  276. Marianas Association for Retarded Children (Citizen)
  277. Marianas Association of Conservation Districts
  278. Marianas Auxiliary of the Navy Relief Society (Navy-Relief Society)
  279. Marianas Flying Club
  280. Marianas Gamefish Club Association
  281. Marianas Military Museum Foundation
  282. Marianas National Parks Association
  283. Marianas Naval Officers Wives Club (MNOWC) Bazaar
  284. Marianas Outdoors Ministries Inc.
  285. Marianas Paddlesport Racing Association
  286. Marianas Recreation & Parks Society
  287. Marine Drive Exchange Merchant Owners Association
  288. Marriage Encounter (Guam) Inc.
  289. MCM Voluntary Association
  290. Merizo Civic Improvement Club
  291. Merizo Youth Organization
  292. Metro Manila Association of Guam
  293. Micronesia Conservation Society
  294. Micronesian Computer Exposition Foundation
  295. Micronesian Institute of Technology
  296. Micronesian Regional Tourism Council Inc.
  297. Mindoro Association of Guam
  298. Mmosaic
  299. Mom and Pop Choir Association
  300. Mongmong Community Improvement Club
  301. Mongmong Resident Council Association
  302. Muscular Dystrophy Association
  303. Musicians Against Drugs
    304. Back to Top
  304. Nalsian-Manaoag Balikbayan Association
  305. NAVCAMS WESTPAC First Class Petty Officers Organization
  306. NCS Community Association
  307. Network Enterprises, Inc.
  308. Non-Commissioned Officers Wives Club
  309. Northern Little League of Guam
  310. Okinawa International Guam
  311. Ordot Community Advancement Association
  312. Ordot Youth Club
  313. Pacific Aid Organization FKA Santa Rita Community Key Club
  314. Pacific Area Research Institute
  315. Pacific Asia Travel Association Micronesia Chapter (PATAM)
  316. Pacific Asian Studies Corp (UOG)
  317. Pacific Health Plan
  318. Pacific Jaycees Inc.
  319. Pacific Post Secondary Ed. Council
  320. Pacific Sports Official Association
  321. Pacific Studies Institute
  322. Pacific War Museum Foundation
  323. Palace Restoration Association of Guam
  324. Palauan Committee
  325. Paluman Tasi-Outrigger Team
  326. Pangasinan Association of Guam
  327. Papito Ranch Ed. Institute
  328. Para Hita Association of Guam
  329. Paradise Jaycees
  330. Paranaque Association of Guam
  331. Parents Who Care
  332. Partnership For A Drug Free Guam, Inc.
  333. People for Choice
  334. People Helping People
  335. Philippines Scouts Association of America, AUS Guam Chapter
  336. Pigua Heights Resident Council Association
  337. Piti Middle School Parent-Teacher Association
  338. Puntan Orote Association
    339. Back to Top
  339. Rainbow Jaycees
  340. Rainbow Jaycees Para I Famagu’on Foundation
  341. Republican Women of Guam
  342. Resource Referral Service
  343. Resources for Community Development (RCD)
  344. Retired Senior Volunteer Program Guam Advisory Council (RSVP)
  345. Ricardo J. Bordallo Foundation
  346. Ritanians Guam USA
  347. Roadrunners Funbusters Club
  348. Robbie Webber Youth Soccer Association
  349. Rota Communication Assoc. of Guam
  350. Rotary Club of Guam Sunrise
  351. Rotary Club of the Marianas
  352. Saint Anthony Condominium Homeowner’s Association
  353. Saint Francis School
  354. San Carlos City Pangasinan Association
  355. Santa Barbara Gardens Residents Corporation
  356. Santa Barbara School P.T.A.
  357. Santa Rita Intramural Softball Association
  358. Santa Rosa Residents Council Association
  359. Science Expo Association
  360. Scout Leaders Foundation Ltd.
  361. Seafarers International Union
  362. Sell Our System (SOS)
  363. Servicio Para Y Famagu’on
  364. SHA Enterprises DBA: Aerofrech Guam
  365. Si Pare Association FKA: Yona United Youth Club
  366. Sinajana Residents Council Association
  367. Sky Channel of the Pacific, Inc.
  368. Society for the Prevention of Cruelty to Music
  369. Sons & Daughters of Guam Club Inc.
  370. Southern Cowboys (Guam Youth Football League)
  371. Southern Sports Official Association
  372. Spina Bifida Association of Guam
  373. St. Anthony Spiritual Healing Club
  374. St. Charles (Guam) University
  375. St. Francis School P.T.A.
  376. St. John’s Parents & Teachers Council
  377. St. Mark’s Universal Schools
  378. Student Body Association of the University of Guam NKA Student Government Association
  379. Student’s Musical Talent Association
  380. Summer Sault Camps, Incorporated
    381. Back to Top
  381. Sword Inc.
  382. Talofofo Channel One
  383. Talofofo Golf Association
  384. Talofofo-Bandan Ladera Resident Council
  385. Tamuning, Tumon North East Little League
  386. Tao Tao Hagat Assn FKA Agat Planning Council
  387. Taxi Drivers Association of Guam
  388. Team Guam Veterans Co-Ed Softball Association
  389. Teen Challenge Guam, Inc.
  390. Teen Choices
  391. The American Legion Post 53
  392. The Chamorro Music Preservation Society
  393. The Chamorro Rose Society of the Marianas
  394. The Chinese Contractors Association of Guam
  395. The Executive Wives Assoc.
  396. The First Lady’s Committee for Special Projects AKA: Komota Para I Minauleg Guahan
  397. The Guam Beauty Association
  398. The Guam Growth Council
  399. The Guam National Physique Committee
  400. The Guam Nurseryman's Association
  401. The Guam Waveriders Association
  402. The Healthcare Management Association Of Guam
  403. The Jan Rubinstien Foundation
  404. The Kiwanienne Club of Guam
  405. The Korean Community Women’s Club of Guam
  406. The Latte of Freedom Corporation NKA Latte of Freedom Foundation
  407. The Manenggon Memorial Foundation
  408. The Pacific Agricultural Construction
  409. The Pacific Research Institute
  410. The Santa Marianas of Guam
  411. The Society of Cultural Exchange
  412. The Sunshine Club
  413. The University of San Agustin Alumni Association Guam Chapter
  414. Toto Garden Residents Association
  415. Tree Under Golf Assocation
    416. Back to Top
  416. U.S. Air Force Ladies Reserved Org.
  417. U.S. Naval Sea Cadets Corp.
  418. Uman Founduweisom Federation of Guam
  419. Umatac Garden Resident Council Association
  420. United Aklan Families of Guam
  421. United Filipino Families Assn.
  422. United Guamanian For all Mankind UGAM
  423. United Ostomy Assoc., Inc., Guam
  424. United Samar Association of Guam (USAG)
  425. United Service Organization Inc. (USO)
  426. United Youth (District I)
  427. United Zambales Foundation of Guam
  428. University of Guam Chamorro Association
  429. Untalan Middle School PTA
  430. UOG Marine Laboratory Foundation Inc.
  431. Visayan Assoc. of Guam
  432. Voc-Tech High School Class of 78
  433. Volunteers are Important People Guam Advisory Council
  434. Western Consortium for Continuing Ed. For the Health Prof.
  435. Western Pacific Association of the Disabled
  436. Western Pacific Orthodontic Association
  437. Wettengel Elem. School (Employee’s) Sunshine Club
  438. Women’s Program Coordinators Organization
  439. Y Inetnon Famalaon
  440. Yigo CTC Action Team
  441. Yigo Little League Baseball Assoc.
  442. Yigo Parent Teacher Action Group
  443. Yigo Parent Teacher Organization
  444. Yona GHURA Residents Association
  445. Yona Youth Club
  446. Young Entertainers Society
  447. Youth Development International,Inc.
  448. Youth for Youth Organization
  449. Youth Inc.
  450. Youth With a Mission
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