EO Update July 21, 2011
Issue Number: Issue 2011-13
Inside This Issue
- EO to Present New Webinar on International Activities of Domestic Charitable Organizations
- Register Now for Fall Workshops for Small and Medium-Sized 501(c)(3) Organizations
- IRS Seeks Comments on Updated Rules for Communications with Appeals Office
- IRS Issues Letters to Preparers Who Failed to Follow PTIN Rules
- TEB Issues Report on Charitable and Governmental Financings Projects
1. EO to Present New Webinar on International Activities of Domestic Charitable Organizations
IRS Exempt Organizations will present a free webinar on the International Activities of Domestic Charitable Organizations on August 4, 2011 at 2:00 p.m. ET. Watch this useful webinar to learn:
- What activities domestic charitable organizations may conduct abroad
- What rules apply to international grant making
- How to properly report international activities
- When contributions are tax-deductible if used abroad
2. Register Now for Fall Workshops for Small and Medium-Sized 501(c)(3) Organizations
Looking forward to Fall? Plan to attend one of Exempt Organization's popular workshops for small and medium-sized 501(c)(3) organizations this fall.
Each one-day workshop, presented by experienced Exempt Organizations specialists, will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. This popular introductory workshop is designed especially for administrators or volunteers who are responsible for an organization's tax compliance as well as those those interested in careers in the nonprofit sector.
Workshops are scheduled for:
- September 20, 2011: Birmingham, AL Hosted by Auburn University
- September 21, 2011: Huntsville, AL Hosted by Auburn University
November 1, 2011: St. Louis, MO Hosted by the University of Missouri - St. Louis
- November 3, 2011: Springfield, MO Hosted by Missouri State University
- November 15 and 16, 2011: Chicago, IL Hosted by DePaul University
Registration is now available for the Birmingham, Huntsville and St. Louis locations.
3. IRS Seeks Comments on Updated Rules for Communications with Appeals Office
The IRS has requested public comment on proposed updates to rules on communications allowed between the Office of Appeals and other parts of the IRS.
The IRS has changed some of its business practices since the existing communication rules were issued in 2000. These rules address ex parte communications, which are communications between the Office of Appeals and other parts of the IRS that take place without the taxpayer or the taxpayer's representative being given an opportunity to participate in the communication.
These rules put in practice a provision in the IRS Restructuring and Reform Act of 1997 aimed at making sure the Office of Appeals remains an independent and flexible vehicle for settling audit and collection-related disputes between taxpayers and the IRS.
4. IRS Issues Letters to Preparers Who Failed to Follow PTIN Rules
As part of its new oversight program of the nation’s tax return preparation industry, the Internal Revenue Service announced it will send letters to approximately 100,000 tax return preparers who prepared returns in 2011 but failed to follow new requirements.
In 2010, the IRS launched a program to increase its oversight of the tax return preparation industry and regulate the conduct of tax return preparers. All paid tax return preparers must obtain a Preparer Tax Identification Number (PTIN) and, when required to do so, sign their names and include their PTINs on the returns and refund claims they prepare for compensation.
July 7, 2011 the IRS began sending letters to about 100,000 tax return preparers who either used outdated PTINs or used social security numbers as identifying numbers on returns they prepared this filing season. The letters explain the new oversight program, inform preparers of how to register for or renew a PTIN, and where to get assistance.
5. IRS TEB Issues Report on Charitable and Governmental Financings Projects
The Tax Exempt Bonds office of the IRS Tax Exempt and Government Entities Division has published the final report on its Tax-Exempt Charitable and Governmental Financing Compliance Check Questionnaire projects. The projects evaluated whether §501(c)(3) organizations and governmental bond issuers generally have a sufficient level of knowledge of the post-issuance tax compliance requirements applicable to their tax-exempt obligations. Additional information, including the final report, can be found on the IRS Tax Exempt Bonds web page.