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Reports of the Advisory Committee on Tax Exempt and Government Entities (ACT)

Twelfth Report of the ACT – September 12, 2013

The twelfth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues:  Employee Plans:  Analysis and Recommendations Regarding the Employee Plans Compliance Resolution System (EPCRS);  Exempt Organizations:  Leveraging Limited IRS Resources in the Tax Administration of Small Tax-Exempt Organizations;  Federal State and Local Governments:  1) Leveraging Internal Controls of State and Local Governments to Improve Tax Compliance;  2) Government Levy Processing Improvements;  Indian Tribal Governments:  Report on the General Welfare Doctrine as Applied to Indian Tribal Governments and Their Members; and Tax Exempt Bonds:  A Roadmap To Arbitrage Requirements For Tax-Exempt Governmental Bonds and Qualified Section 501(c)(3) Bonds of Smaller Issuers and Conduit Borrowers.  The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, DC on September 12, 2013.  

 


Eleventh Report of the ACT - June 6, 2012

The eleventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues: Employee Plans: Analysis and Recommendations Regarding the Scope of the Employee Plans Examination Process; Exempt Organizations: Form 1023 - Updating It for the Future; Federal, State and Local Governments: TIN Matching as an Effective Online Business Tool to Improve Compliance; Indian Tribal Governments: Report on the General Welfare Doctrine as Applied to Indian Tribal Governments and Their Members and Tax Exempt Bonds: A Survey of IRS Forms for Information Reporting.  The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 6, 2012.

 


Tenth Report of the ACT - June 15, 2011:

The tenth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on seven issues: Tax Exempt Bonds: The Role of Conduit Issuers in Tax Compliance;  Federal, State and Local Governments: Review of the Government Accountability Office (GAO) Report to Congressional Requesters Entitled “Social Security Administration –– Management Oversight Needed to Ensure Accurate Treatment of State and Local Government Employees,”  and  Evaluation of, and Recommendations for Improvement to, the Federal, State and Local Governments (FSLG) Website;  Indian Tribal Governments: Supplemental Report on the Implementation of Tribal Economic Development Bonds Under the American Recovery and Reinvestment Act of 2009, and Survey of Issues Requiring Administrative Guidance in the Wake of Enactment of Section 906 of the Pension Protection Act of 2006; Exempt Organizations: Group Exemptions –– Creating a Higher Degree of Transparency, Accountability, and Responsibility; and Employee Plans: Recommendations Regarding Pension Outreach to the Small Business Community. The 20 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 15, 2011.

 


Ninth Report of the ACT - June 9, 2010:
The ninth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues: Employee Plans: Analysis and Recommendations Regarding the IRS’s Determination Letter Program; Exempt Organizations: Getting It Right - An Online Guide to Setting Executive Compensation for Charities; Federal, State and Local Governments: Federal-State-Local Government Compliance Verification Checklist for Public Employers (Phase II); Indian Tribal Governments: FICA Taxes in Indian Country and the Problem of Selective Incorporation in Administration of the Code; Indian Tribal Governments: The Implementation of Tribal Economic Development Bonds Under the American Recovery and Reinvestment Act of 2009; and Tax Exempt Bonds: Improvements to the Voluntary Closing Agreement Program for Tax-Exempt, Tax Credit and Direct Pay Bonds. The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 9, 2010.

 


Eighth Report of the ACT - June 10, 2009:
The eighth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues: Exempt Organizations: Recommendations to Improve the Tax Rules Governing International Grantmaking; International Pension Issues in a Global Economy: A Survey and Assessment of IRS’ Role in Breaking Down the Barriers; Record Retention Requirements for Tax-Exempt Bonds and Tax Credit Bonds: A Specific Proposal for Published Guidance; and Federal-State-Local Government Compliance Verification Checklist for Public Employers. The 20 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 10, 2009.


Seventh Report of the ACT - June 11, 2008:
The seventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues: in the Exempt Organization area, consideration of the role of the IRS in issues of governance; in the Employee Plans area, a series of recommendations as to the Employee Plans Compliance Resolution System (“EPCRS”); in a project bridging the Employee Plans and Federal, State and Local Governments areas, proposals for improving public sector defined contribution plans; in the Federal, State and Local Governments area, a report on tax treatment of cellular telephones and Internet-provider allowances; in the Indian Tribal Governments area, a survey and recommendations as to government-to-government relationships, and in the Tax-Exempt Bond area, a proposal for a streamlined closing agreement process to efficiently resolve certain common, recurring violations.  The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 11, 2008.

 


Sixth Report of the ACT - June 13, 2007:
The sixth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues : Review of Voluntary Self-Compliance Program for Indian Tribal Governments, a proposal for an Exempt Organizations Voluntary Compliance Program, After the Bonds Are Issued: What Then?, Improving Compliance for Adopters of Pre-Approved Plans, a Prototype for Public Sector Defined Contribution Plans, and Public Employers’ Withholding and Reporting for Non-Resident Aliens, is now available. The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 13, 2007.

 


Fifth Report of the ACT - June 7, 2006:
The fifth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues : Policies and Guidelines for Form 990 Revision, Document Compliance Program for 403(b) Arrangements, Public Employers’ Toolkit for Preparing Payrolls, and Effect of IRS Audit Information on Tax Exempt Bond Market, is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 7, 2006.

 


Fourth Report of the ACT - June 8, 2005:
The fourth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues: Survey and Review of Existing Information and Guidance for Indian Tribal Governments, Tax-Exempt Bonds Record Retention Burden, Establishing the Enrolled Retirement Plan Agent Under Circular 230, and Project “IMPROVE” - Informative Materials Prescribe Responsibilities and Obligations Very Early: Recommendations to Enhance the Compliance of Newly Formed Charities, is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 8, 2005.

 



Third Report of the ACT - June 9, 2004:
The third report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available. The 17 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 9, 2004. Of particular interest to tax-exempt organizations is a report which addresses Reviewing IRS Policies and Procedures to Leverage Enforcement: Recommendations to Enhance Exempt Organization's Enforcement and Compliance Efforts (The "Ripple" Project).

 



Second Report of the ACT - May 21, 2003:
The second report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available. The 17 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on May 21, 2003. Of particular interest to tax-exempt organizations are the reports which address the EO Determinations Process Review, the TE/GE Abusive Tax Shelters Project, and the TE/GE Audit Processes.

 

 


First Report of the ACT - June 21, 2002:
The first report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 21, 2002. Of particular interest to tax-exempt organizations are reports I, II and IV.

Page Last Reviewed or Updated: 12-Sep-2013