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<DIV>Good morning again,</DIV>
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<DIV>Another FYI ...... Please let me know if you have any questions.</DIV>
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<DIV>Have a great week!</DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT></STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon State Social Security Coordinator</STRONG></FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:ICEHZATWODNP.IMAGE_30.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
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<DIV>>>> "Internal Revenue Service (IRS)" <irs@service.govdelivery.com> 11/6/2009 11:39 AM >>><BR></DIV>
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<TD style="TEXT-ALIGN: left">EO Update </TD>
<TD style="TEXT-ALIGN: right">November 6, 2009 </TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
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<H3 style="COLOR: #001e5a">Useful Links: </H3>
<P><A href="http://www.irs.gov/">IRS.gov</A> </P>
<P><A href="http://www.irs.gov/charities/index.html">Charities and Nonprofits <BR>Homepage</A> </P>
<P><A href="http://www.irs.gov/charities/content/0,,id=96986,00.html">EO FAQs</A> </P>
<P><A href="http://www.irs.gov/charities/article/0,,id=96774,00.html">EO Forms and Publications</A> </P>
<P><A href="http://www.irs.gov/charities/article/0,,id=135307,00.html">EO Newsletter</A> </P>
<P><A href="http://www.irs.gov/charities/charitable/article/0,,id=136459,00.html">Life Cycle</A> </P>
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<H3 style="COLOR: #001e5a">Upcoming Events: </H3>
<P><A href="http://www.irs.gov/charities/article/0,,id=96083,00.html">EO Calendar of Events</A> </P>
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<H3 style="COLOR: #001e5a">IRS Resources </H3>
<P><A href="http://www.irs.gov/compliance/index.html">Compliance & Enforcement</A> </P>
<P><A href="http://www.irs.gov/localcontacts/index.html">Contact My Local Office</A> </P>
<P><A href="http://www.irs.gov/efile/index.html">e-file</A> </P>
<P><A href="http://www.irs.gov/formspubs/index.html">Forms & Pubs</A> </P>
<P><A href="http://www.irs.gov/faqs/index.html">Frequently Asked Questions</A> </P>
<P><A href="http://www.irs.gov/newsroom/index.html">News</A> </P>
<P><A href="http://www.irs.gov/advocate/index.html">Taxpayer Advocacy</A> </P>
<P><A href="http://www.irs.gov/file/index.html">Where to File</A> </P>
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<H3 style="COLOR: #001e5a">Issue Number: 2009-16 </H3>
<H3 style="COLOR: #001e5a"><A id=Fifteenth name=Fifteenth>Inside This Issue</A> </H3>
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<LI><A href="#First">Form 990 Filing Tips and FAQs: Schedules A and L</A>
<LI><A href="#Second"><STRONG>New</STRONG>! Compliance Guide for Non-501(c)(3) Tax-Exempt Organizations</A>
<LI><A href="#Third">IRS Seeks Applicants for TE/GE Advisory Committee</A>
<LI><A href="#Fourth">Updated Disaster Relief Publication Issued</A>
<LI><A href="#Fifth">Compliance Guide for Public Charities Updated</A>
<LI><A href="#Sixth">Guidance Issued for Employers Eligible to File Annual Return</A>
<LI><A href="#Seventh">Weathering the Storm: Helping Exempt Organizations in Troubled Times</A>
<LI><A href="#Eighth">Western Conference on Tax-Exempt Organizations</A> </LI></OL>
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<A id=first name=first><B> 1. Form 990 Filing Tips and FAQs: Schedules A and L</B></A>
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<P>The IRS has issued frequently asked questions on <A href="http://www.irs.gov/charities/article/0,,id=215112,00.html">reporting public support and public charity status (Schedule A)</A> and <A href="http://www.irs.gov/charities/article/0,,id=215138,00.html">transactions with interested persons (Schedule L)</A> 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. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=second name=second><B> 2. New! Compliance Guide for Non-501(c)(3) Tax-Exempt Organizations</B></A>
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<P>In Exempt Organizations' newest compliance guide, <A href="http://www.irs.gov/pub/irs-pdf/p4221nc.pdf">Pub. 4221-NC, <EM>Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)</EM></A>, 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. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=third name=third><B> 3. IRS Seeks Applicants for TE/GE Advisory Committee</B></A>
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<P>The IRS is <A href="http://www.irs.gov/newsroom/article/0,,id=214962,00.html">seeking applications</A> 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 <A href="http://edocket.access.gpo.gov/2009/pdf/E9-26334.pdf">notice</A> published in the Federal Register. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=fourth name=fourth><B> 4. Updated Disaster Relief Publication Issued</B></A>
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<P>The IRS has updated <A href="http://www.irs.gov/pub/irs-pdf/p3833.pdf">Pub. 3833, <EM>Disaster Relief, Providing Assistance Through Charitable Organizations</EM></A>. 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. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=fifth name=fifth><B> 5. Compliance Guide for Public Charities Updated</B></A>
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<P><A href="http://www.irs.gov/pub/irs-pdf/p4221pc.pdf">Publication 4221-PC,<EM> Compliance Guide for 501(c)(3) Public Charities</EM></A> 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. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=sixth name=sixth><B> 6. Guidance Issued for Employers Eligible to File Annual Return</B></A>
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<P><A href="http://www.irs.gov/pub/irs-pdf/f944.pdf">Form 944, </A><EM><A href="http://www.irs.gov/pub/irs-pdf/f944.pdf">Employer's Annual Federal Tax Return</A>, </EM>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). <A href="http://www.irs.gov/pub/irs-drop/rp-09-51.pdf">Revenue Procedure 2009-51</A> 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 <A href="http://www.irs.gov/pub/irs-pdf/f941.pdf">Form 941, <EM>Employers Quarterly Tax Return</EM></A>. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=seventh name=seventh><B> 7. Weathering the Storm: Helping Exempt Organizations in Troubled Times</B></A>
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<P>Did you miss EO's seminar at the 2009 Tax Forums? If so, you can watch a recording of <EM>Weathering the Storm: Helping Exempt Organizations in Troubled Times</EM> at no cost, or pay a $35 fee and earn continuing education credit, on the <A href="http://www.irstaxforumsonline.com/index.php?q=node/269">IRS Tax Forums Web site.</A> </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<A id=eighth name=eighth><B> 8. Western Conference on Tax-Exempt Organizations</B></A>
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<P>Register on-line now to attend the annual <A href="http://events.lls.edu/eotax/09/">Western Conference on Tax-Exempt Organizations</A> 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. </P>
<P style="FONT-SIZE: 10pt"><A href="#Fifteenth">Back to Top</A> </P>
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<P>If you have a technical or procedural question relating to Exempt Organizations, visit the <A href="http://www.irs.gov/eo">Charities and Nonprofits</A> homepage on the IRS.gov Web site. </P>
<P>If you have a specific question about exempt organizations, call <B>EO Customer Account Services at 1-877-829-5500</B>. </P>
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