[OSSSA218] IRS Exempt Organization Update

Karen PARK karen.park at state.or.us
Mon Nov 9 07:02:09 PST 2009


Good morning again,

Another FYI ...... Please let me know if you have any questions.

Have a great week!

Karen Park

Oregon State Social Security Coordinator
Oregon PERS
503 603-7633
karen.park at state.or.us

SL2

Please note my office hours are Monday thru Thursday 6 am to 4:30 pm


>>> "Internal Revenue Service (IRS)" <irs at service.govdelivery.com> 11/6/2009 11:39 AM >>>

 
EO Update November 6, 2009 

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Issue Number:    2009-16 
Inside This Issue 
Form 990 Filing Tips and FAQs: Schedules A and L 
New! Compliance Guide for Non-501(c)(3) Tax-Exempt Organizations 
IRS Seeks Applicants for TE/GE Advisory Committee 
Updated Disaster Relief Publication Issued 
Compliance Guide for Public Charities Updated 
Guidance Issued for Employers Eligible to File Annual Return 
Weathering the Storm: Helping Exempt Organizations in Troubled Times 
Western Conference on Tax-Exempt Organizations 


  1.  Form 990 Filing Tips and FAQs: Schedules A and L 


The IRS has issued frequently asked questions on reporting public support and public charity status (Schedule A) and transactions with interested persons (Schedule L) on forms 990 and 990-EZ for tax year 2008. These are the last in a series of tips for filing the 2008 Form 990.  
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  2.  New! Compliance Guide for Non-501(c)(3) Tax-Exempt Organizations 


In Exempt Organizations' newest compliance guide, Pub. 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations), the IRS addresses activities that could jeopardize an organization's exempt status and discusses the general recordkeeping, reporting and disclosure responsibilities that apply to non-501(c)(3) exempt organizations. 
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  3.  IRS Seeks Applicants for TE/GE Advisory Committee 


The IRS is seeking applications for vacancies on the Advisory Committee on Tax-Exempt and Government Entities (ACT). The ACT provides the IRS with regular input from representatives of the TE/GE community on IRS policies and procedures affecting employee plans, exempt organizations, Indian tribal governments, federal, state and local governments, and tax-exempt bonds. Vacancies are currently available for representatives from the exempt organizations (2) and employee plans (2) communities.  For additional information about the application process, see this notice published in the Federal Register. 
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  4.  Updated Disaster Relief Publication Issued 


The IRS has updated Pub. 3833, Disaster Relief, Providing Assistance Through Charitable Organizations. Read the latest information about the tax rules that apply to disaster relief providers, including employer-related charities, the special rules that apply to those who receive assistance, and the tax treatment of donors in disaster and emergency hardship situations. 
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  5.  Compliance Guide for Public Charities Updated 


Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities has been updated to incorporate changes in the compliance requirements that apply to public charities, and includes information about the redesigned Form 990, the "e-Postcard," as well as information about classification as a public charity after the elimination of the advance ruling process. 
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  6.  Guidance Issued for Employers Eligible to File Annual Return 


Form 944, Employer's Annual Federal Tax Return, was designed to reduce the burden on small employers by allowing them to file one employment tax return to report their employment taxes for an entire taxable year instead of four employment tax returns (one for each quarter).  Revenue Procedure 2009-51 sets out the procedures for employers to follow to request the annual return. In addition, it sets out  the procedures to be used by employers who previously were notified to file Form 944 to opt out and file the Form 941, Employers Quarterly Tax Return. 
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  7.  Weathering the Storm:  Helping Exempt Organizations in Troubled Times 


Did you miss EO's seminar at the 2009 Tax Forums?  If so, you can watch a recording of Weathering the Storm: Helping Exempt Organizations in Troubled Times at no cost, or pay a $35 fee and earn continuing education credit, on the IRS Tax Forums Web site. 
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  8.  Western Conference on Tax-Exempt Organizations 


Register on-line now to attend the annual Western Conference on Tax-Exempt Organizations  on November 19-20, 2009 at the Sheraton Los Angeles Downtown Hotel in Los Angeles, CA.   The two-day program for tax professionals and exempt organization executives is jointly sponsored by IRS Exempt Organizations and Loyola Law School. 
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If you have a technical or procedural question relating to Exempt Organizations, visit the Charities and Nonprofits homepage on the IRS.gov Web site. 
If you have a specific question about exempt organizations, call EO Customer Account Services at 1-877-829-5500. 
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