EO Update September 2, 2009
Issue Number: 2009-12
Inside This Issue
Form 990 Filing Tips: Reporting Foreign Activities
Exemption Application User Fees to Change in 2010
New Process for Supporting Organizations to Change Public Charity Classification
Tips for Taxpayers Making Charitable Contributions
E-File System Unavailable Over Labor Day Weekend
Register Now for Fall Workshops for Small and Mid-Sized 501(c)(3) Exempt Organizations
1. Form 990 Filing Tips: Reporting Foreign Activities
These FAQs and tips, part of a series of tips about filing the redesigned Form 990, address questions raised about the new foreign activity reporting requirements, including how passive and related organization investments should be reported on Schedule F.
2. Exemption Application User Fees to Change in 2010
User fees will increase for all EO applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010.
Cyber Assistant, a Web-based software program designed to help 501(c)(3) applicants prepare a complete and accurate Form 1023 application, will become available during 2010. Once Cyber Assistant is made available, user fees for Form 1023 will change again. [Note: Because of testing issues, Cyber Assistant is no longer projected to be available in 2010]
3. New Process for Supporting Organizations to Change Public Charity Classification
The IRS has modified the procedures for reclassifying section 509(a)(3) supporting organizations as public charities. Announcement 2009-62 updates procedures for such requests to be consistent with new regulations eliminating the advance ruling process.
4. Tips for Taxpayers Making Charitable Contributions
Here are the top ten things the IRS wants every taxpayer to know before deducting charitable contributions. For more information, review our StayExempt.irs.gov minicourse, Can I Deduct My Charitable Contributions? and visit our Tax Information for Contributors page on IRS.gov.
5. E-File System Unavailable Over Labor Day Weekend
Several IRS systems will be unavailable over the Labor Day weekend due to scheduled power outages, including the modernized e-file system used to file Forms 990 series returns, Forms 1120-POL, and filing extensions. E-File transmissions will not be accepted during these times. The system will be unavailable from Sunday, September 6, at 9 P.M. ET until Tuesday, September 8, at 5 a.m. ET.
The e-Postcard filing system, the political organization filing and disclosure Web site, and charity search function of IRS.gov are not expected to be affected.
6. Register Now for Fall Workshops for Small and Mid-Sized 501(c)(3) Organizations
These introductory one-day workshops, designed for administrators or volunteers responsible for an organization's tax compliance, will be held in Philadelphia, PA on October 6, 7, and 8, 2009. Get more information and register online.
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