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EO Update June 9, 2006

Issue Number: 2006-12


Inside This Issue

1. Reminder to Charities to Avoid Certain Activities During Election Season
2. Hospital Questionnaire
3. Second Phase of New User Fee Schedule Effective July 1, 2006
4. Increase in Tax Shelter Penalties for EOs
5. TE/GE Commissioner Statements on Charities and Employment Taxes


1.  Reminder to Charities to Avoid Certain Activities During Election Season

The Internal Revenue Service reminds charities to avoid becoming involved in political campaign activities. As a result of a recent compliance initiative, the Internal Revenue Service has new procedures for the 2006 election season to address activities of exempt organizations.


2.  Hospital Questionnaire

The questionnaire used in the IRS compliance check program of tax-exempt hospitals is available for viewing.


3.  Second Phase of New User Fee Schedule Effective July 1, 2006

IRS announced increases in selected user fees for 2006, including fees for letter rulings and determination letters for Exempt Organizations (EO). This increase is effective July 1, 2006.


4.  Increase in Tax Shelter Penalties for EOs

New legislation includes an increase in penalties on tax-exempt accommodation parties that are involved in certain prohibited tax shelter transactions.


5.  TE/GE Commissioner Statements on Charities and Employment Taxes

On May 25, 2006 Steven T. Miller, Commissioner, Tax-Exempt and Government Entities, testified before the Oversight Subcommittee of the Committee on Ways and Means, United States House of Representatives.

Page Last Reviewed or Updated: 03-Jun-2013