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EO Update April 2, 2008

Issue Number 2008-5

Inside This Issue

 


  1. IRS Issues Procedures on How to Request or Inspect a Copy of a Section 501(c)(3) Organization's Form 990-T
  2. New Determinations Guidesheets on Supporting Organizations Issued
  3. Final Regulations Issued - Section 501(c)(3) Exemption Criteria and Intermediate Sanctions
  4. Updated "e-Postcard" FAQs  
  5. Workshops for Small and Mid-Sized Exempt Organizations
  6. Charitable Abuses Among Top 2008 Tax Scams

 


1.  IRS Issues Procedures on how to request to inspect or copy a Section 501(c)(3) organization's Form 990-T

Announcement 2008-21 explains the procedures the public may use to request to inspect or copy a section 501(c)(3) organization’s Form 990-T, Exempt Organizations Business Income Tax Return.

 



2.  New Determinations Guidesheets on Supporting Organizations Issued

New guidelines and explanatory materials to be used in processing requests for Section 509(a)(3) foundation status are now available.

 



3.  Final Regulations Issued - Section 501(c)(3) Exemption Criteria and Intermediate Sanctions 

Final regulations have been published setting out the factors the IRS will use in determining whether to revoke an organization's 501(c)(3) tax-exempt status if it participates in an excess benefit transaction.

 


4.  Updated "e-Postcard" FAQs Posted

Get the most up-to-date answers to questions about the new annual electronic notice ("e-Postcard") requirement for small tax-exempt organizations.

 


5. Workshops for Small and Mid-Sized Exempt Organizations

Registration is open for one day workshops for section 501(c)(3) exempt organizations. Workshops will be held in Austin, Texas and Columbus, Ohio in May. Preregistration is required.

 


6.  Charitable Abuses Among Top 2008 Tax Scams

Abuses involving charitable donations and organizations remain on the IRS' annual "Dirty Dozen" list.


 

Page Last Reviewed or Updated: 03-Jun-2013