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Nonprofit · EIN 51-0167331

CAPITOL QUARTER MIDGET RACING ASSN

Tax-exempt (reinstated) · RIO LINDA, CA 95673

Address and contacts

Address (IRS master file)
914 OAK LN, RIO LINDA, CA 95673-2422
Mailing address (990-N for 2025)
914 OAK LN, RIO LINDA CA 956732422
Principal officer (990-N for 2025)
Jennifer Knott Lavagnino, 3948 1st Ave, Sacramento CA 95817

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025No data
2023December 31, 2023May 15, 2024No data

IRS record

EIN
51-0167331
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2018
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
June 9, 2011
Reinstated
Effective February 15, 2018

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Jennifer Knott Lavagnino
December 31, 2025≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about CAPITOL QUARTER MIDGET RACING ASSN

What is the EIN of CAPITOL QUARTER MIDGET RACING ASSN?
The employer identification number (EIN) of CAPITOL QUARTER MIDGET RACING ASSN is 51-0167331.
Is CAPITOL QUARTER MIDGET RACING ASSN tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective February 15, 2018.
Are donations to CAPITOL QUARTER MIDGET RACING ASSN tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CAPITOL QUARTER MIDGET RACING ASSN file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of CAPITOL QUARTER MIDGET RACING ASSN due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CAPITOL QUARTER MIDGET RACING ASSN last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of CAPITOL QUARTER MIDGET RACING ASSN?
The 990-N for 2025 names Jennifer Knott Lavagnino.

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