EO Update January 31, 2008
Issue Number 2008-1
Inside This Issue
- e-Postcard Reminder
- Due Dates for Political Organization Filings in 2008
- IRS Warns of New e-Mail Scam Targeting Exempt Organizations
- Filing Procedures Update for Trusts Formerly Classified as Supporting Organizations
- Updated Revenue Procedures Published
- EO Master File Data Now Available in Excel Format
- New Extension Procedures Issued
1. e-Postcard Reminder
A new annual electronic filing requirement for certain small exempt organizations is in effect for this year. The filing system will be available in early February. Please check back then to file an e-Postcard.
2. Due Dates for 2008 Political Organization Filings
Due dates for 527 organizations filing Form 8872 in 2008 have been posted on the IRS Web site.
3. IRS Warns of New e-Mail Scam Targeting Exempt Organizations
In IR 2008-11, the IRS warned that a current version of a scam e-mail which falsely claims to come from the IRS appears to be directed toward certain tax-exempt organizations. The IRS reiterates that it will never send unsolicited, tax account related e-mails to taxpayers.
4. Filing Procedures Update for Trusts Formerly Classified as Supporting Organizations
The IRS has issued guidance providing transitional relief and new filing procedures for certain charitable trusts that met the requirements to be classified as supporting organizations under section 509(a)(3) until the enactment of the Pension Protection Act.
5. Updated Revenue Procedures Published
The IRS has published updated Revenue Procedures that apply to matters under the jurisdiction of the Commissioner, TE/GE, including requests for guidance on exempt organizations matters, technical advice requests and user fees.
6. EO Master File Data Now Available in Excel Format
You can now download data on tax-exempt organizations from the IRS Exempt Organizations Master File in an easier-to-read format, using Microsoft Excel. Data files are grouped by state and include organization name, address, EIN,
date of exemption letter as well as subsection code, foundation code, and organization code.
7. New Extension Procedures Issued
Form 8868, Application for Extension of Time to File an Exempt Organizations Return, is being revised in response to the issuance of new procedures for processing extension requests. The new form is expected to be available in late March, 2008.