EO Update July 15, 2005
Issue Number: 2005-10
Inside this Issue
Comments Requested on Conservation Easements
State Charities Offices
Intermediate Sanctions on the Web
Hurricane Dennis Assistance
1. Comments Requested on Conservation Easements
The IRS would like to hear from members of the public who have questions or comments about abusive transactions involving charitable contributions of conservation easements. For complete information, see the IRS website for tax-exempt organizations. The same website page also provides a new link for reporting abusive transactions to the IRS Office of Tax Shelter Analysis.
2. State Charities Offices Link
The links to State Charities offices on the IRS website for Charities and Other Nonprofits have been restored and updated.
3. Intermediate Sanctions on the Web
The Life Cycle of a Public Charity website contains new materials on the intermediate sanctions excise tax provisions of Code section 4958.
4. Hurricane Dennis assistance
The IRS has posted information for charitable organizations providing disaster relief assistance to victims of Hurricane Dennis in Alabama, Florida and Mississippi, which have been declared eligible for federal assistance, on the IRS website for tax-exempt organizations.