In rural America there are old cemeteries in every direction within 5 miles of each other. Most of these cemeteries were once used by a church that no longer exists. Most of these cemeteries are now maintained by families of those distant relatives through small donations that mainly pay for someone to mow the grass.
Therefore, these thousands of cemeteries all have a trust fund or not-for-profit corporation to deal with the banking. Most if not all have never filed the actual forms to register with the IRS as "tax exempt" as they didn't even know they had too.
Now, the IRS has declared that ALL exempt organizations must file annually on the internet with what they call the "epostcard". If these cemetery organizations have never registered with the IRS they cannot file the annual epostcard (website will not accept the registration). To register now will cost them a $300 user fee of which is as much as their usually income for the year. What to do?
Update: I telephoned the IRS again and this time I got a nice lady that took the information on the phone and said that I will be able to epostcard file on the website as soon as processed in 6-8 weeks. That means my client does not have to pay the $300 fee.
If others need the phone number it is 1-877-829-5500.