EO Update April 24, 2009
Issue Number: 2009-5
Inside This Issue
TE/GE to Welcome Sarah Hall Ingram as New Commissioner; Steven T. Miller to Lead LMSB
NEW SPECIAL FEATURE: Form 990 Filing Tips
Conference on Issues in Nonprofit Governance
EO Closing Agreement Procedures
Announcement 2009-34: Draft Section 403(b) Prototype Plan Guidance
1. TE/GE to Welcome Sarah Hall Ingram as New Commissioner; Steven T. Miller to Lead LMSB
IRS Commissioner Doug Shulman announced the selection of Sarah Hall Ingram as Commissioner of the Tax Exempt and Government Entities Division.
Ingram, who has served as Chief of Appeals for the past three years, previously served as TE/GE Deputy Commissioner from 2004-2006. Prior to that, Ingram served as Division Counsel/Associate Chief Counsel for TE/GE, where she was responsible for providing legal services to TE/GE as well as other parts of the IRS. Ingram began her career with the IRS in the former Tax Litigation Division in 1982.
Steven T. Miller, who became TE/GE Commissioner in 2004 after overseeing the Exempt Organizations function since 1999, will become the new Commissioner, LMSB, which oversees tax administration for the largest corporations and partnerships in the United States.
2. NEW SPECIAL FEATURE: Form 990 Filing Tips
The IRS is issuing a series of Form 990 filing tips to help tax-exempt organizations and tax practitioners as they prepare to file the redesigned 2008 Form 990. Tip #1: a useful checklist of important filing considerations.
3. Conference on Issues in Nonprofit Governance
The IRS, Georgetown Law School's CLE program and Independent Sector will co-sponsor a conference on Issues in Nonprofit Governance on June 23, 2009. Go to our Calendar of Events for more information.
4. EO Closing Agreement Procedures
Information about filing a request for a closing agreement in an Exempt Organizations matter is now available on IRS.gov.
5. Announcement 2009-34: Draft Section 403(b) Prototype Plan Guidance Issued
The IRS is seeking public comment on a draft Revenue Procedure that explains the proposed section 403(b) prototype plan program for the issuance of opinion letters and sample plan language that can be used to draft section 403(b) prototype plans.
6. Dirty Dozen List
The IRS recently issued its 2009 " dirty dozen" list of tax scams, including the misuse of charitable organizations. Abuses include arrangements to improperly shield income or assets from taxation and attempts by donors to maintain control over donated assets or income from donated property.