More than 50 local nonprofit organizations are at risk of losing their tax-exempt status for failing to file tax returns with the Internal Revenue Service for three years.

The list, released by the IRS this week, includes such groups as American Legion posts in Arley and Cordova, volunteer fire departments in Argo and Boldo, Citizens for a Drug Free Walker County and the Rotary Club of Jasper Foundation.

IRS spokesman Dan Boone said small nonprofits did not have to file with the IRS before 2006.

“Prior to then, small charities with receipts under $25,000 were not required to file,” Boone said.

However, the Pension Protection Act of 2006 mandated that all tax-exempt organizations except churches and church-related groups must report to the IRS each year.

The list posted by the IRS on its website this week includes the names of nonprofits that have return due dates between May 17 and Oct. 15, but the IRS has no record that they have filed a return since 2007.

The groups can save their tax-exempt status by taking advantage of a one-time relief program that extends their filing deadline to Oct. 15.

Small groups whose annual gross receipts are below $25,000 can file a Form 990-N electronically. Larger organizations must file a Form 990-EZ by Oct. 15 and pay a compliance fee.

Groups that do not provide the necessary information by October will have their tax-exempt status revoked.

“They would then have to pay taxes on any income that they get just like a corporation. It also means that donors could not deduct their donations to those organizations on their tax returns,” Boone said.

The IRS will keep a list of at-risk organizations on its Web site at www.irs.gov until Oct. 15.

A list of organizations whose status has been revoked will be published in early 2011.

Nonprofits that lose their exemption will have to reapply with the IRS to regain their status.

Boone added that groups on the list that are no longer operational should let the IRS know.