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Priority Guidance Plan - 2010-2011

The joint Department of Treasury/Internal Revenue Service priority guidance plan for 2010-2011 contains the following items of interest to tax-exempt organizations:

  1. Final regulations to implement Form 990 revisions and modify the public support test.
  2. Guidance updating grantor and contributor reliance criteria under Code sections 170 and 509.
  3. Guidance on additional requirements for charitable hospitals as added by the Patient Protection and Affordable Care Act.
  4. Final regulations on new requirements for supporting organizations, as added by the Pension Protection Act of 2006.
  5. Guidance on excess business holdings rules in Code section 4943, as amended by the Pension Protection Act.
  6. Guidance on program-related investments under Code section 4944.
  7. Regulations on new excise taxes on donor advised funds and fund management under Code section 4966, as added by the Pension Protection Act.
  8. Regulations on group returns.
  9. Guidance regarding certain annual return requirements under Code section 6033.
  10. Regulations to update final regulations under Code section 6104(c), relating to disclosure to state charity agencies.
  11. Final regulations under Code section 7611, relating to church tax inquiries and examinations.
  12. Guidance to facilitated modernizing administrative processes.
  13. Final regulations under Code section 6104 reading disclosure of certain administrative actions that are required to be made available to the public.
  14. Regulations under Code section 512 explaining how to compute unrelated business taxable income of voluntary employees' beneficiary associations described in section 501(c)(9).
  15. Final regulations under Code section 170 regarding updated appraisal requirements for certain charitable contributions.
  16. Regulations under Code section 460 addressing application of the lookback interest rules to certain pass-through entities with tax-exempt owners.
  17. Regulations under Code section 6611 regarding interest on overpayments by tax-exempt organizations.
  18. Annual updates of revenue procedures dealing with letter rulings, technical advice, determination letters and rulings on exempt status, and user fees on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division.
Page Last Reviewed or Updated: 05-Dec-2013