EO Update September 24, 2009
Issue Number: 2009-14
Inside This Issue
- Proposed Regulations: Type III Supporting Organizations
- 990 Filing Tips: FAQs About Attachments
- Update Your Bookmarks for StayExempt
- Publication Addresses FAQs about Group Exemptions
- Register Now for Philadelphia Area Workshop for Small and Mid-Sized 501(c)(3) Organizations
- Terminating or Merging Your Organization?
1. Proposed Regulations: Type III Supporting Organizations
The proposed regulations include the requirements to qualify as a Type III supporting organization that is "operated in connection with" one or more supported organizations. These regulations reflect changes to the law made by the Pension Protection Act of 2006 and will affect Type III supporting organizations and the organizations they support. Written or electronic comments and requests for a public hearing must be received by December 23, 2009.
2. 990 Filing Tips: FAQs about Attachments
The IRS has received a number of questions about the use of attachments when filing Form 990, Return of Organization Exempt From Tax. Today's filing tips, part of a series of FAQs and tips about the redesigned Form 990, address some of these questions.
3. Update Your Bookmarks for StayExempt
StayExempt has a new Web address! You can now access the virtual workshop and mini-courses prepared by IRS Exempt Organizations at www.stayexempt.irs.gov
4. Publication Addresses FAQs About Group Exemptions
Do you have questions about a group exemption? This handy "mini-Pub" provides answers to questions of interest to parent organizations, subordinates and donors.
5. Register Now for Philadelphia Area Workshop for Small and Mid-Sized 501(c)(3) Organizations
These introductory one-day workshops, designed for administrators or volunteers responsible for an organization's tax compliance, will be held in Philadelphia, PA on October 6, 7, and 8, 2009. Get more information and register online.
6. Terminating or Merging Your Exempt Organization?
Most organizations that end their operations, either through shutting down, transferring their assets or merging with another tax-exempt organization, must inform the IRS about the details of the action. This useful fact sheet will help you properly complete your termination or merger.