EO Update September 6, 2006
Issue Number 2006-16
Inside This Issue:
Comments on the Telephone Excise Tax Refund Process Due by September 15, 2006
Phone Forum on Election Involvement by IRC 501(c)(3) Organizations
Status of Requests for Determination of Tax-Exempt Status
Guidance on Controlled Organizations Filing Required by Pension Protection Act
Recent Revocations of IRC 501(c)(3) Determinations
1. Comments on the Telephone Excise Tax Refund Process Due by September 15, 2006
Based on recent court rulings, the IRS is refunding telephone excise taxes paid on long distance charges since February 28, 2003. The IRS is requesting comments and suggestions for simplifying the refund process for nonprofits. Comments must be submitted via e-mail by September 15, 2006.
2. Phone Forum on Election Involvement by IRC 501(c)(3) Organizations
The IRS invites tax professionals and representatives of tax exempt organizations to participate in a Phone Forum on Election Involvement by IRC section 501(c)(3) Organizations (including churches).The seminars provide an overview of the political intervention rules for these organizations. The sessions are scheduled for September 19 and September 20, 2006 and are designed for those with experience in exempt organizations law. Both forums are being offered at no charge to participants, although space is limited and will be reserved on a first-come, first-served basis. Organizations with multiple representatives interested in participating are encouraged to register as a group, rather than as individuals.
Pre-registration, via AT&T Teleconference Services is now open. Participants who have not previously used AT&T Teleconference Services will need to create a user profile, including username and password, in order to register.