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EO Update, November 26, 2013

Issue Number: 2013-24
Special Issue

  1. Treasury, IRS issue proposed guidance for tax-exempt social welfare organizations
  2. Register for upcoming IRS presentations

 1.  Treasury, IRS issue proposed guidance for tax-exempt social welfare organizations

Treasury and the IRS today issued proposed new guidance on the requirements to qualify as tax-exempt social welfare organizations under 501(c)(4). See news release.

The proposal – which Treasury and the IRS are seeking feedback on – is aimed at providing much more clarity on the question of what kinds of political campaign activity do not promote social welfare. It would replace the current “facts and circumstances” test with more definitive rules that would make the process easier for applicants and the IRS alike.

2.  Register for upcoming IRS presentations

Register for these upcoming presentations and earn one CE credit for each.

Payment alternatives when you owe the IRS (webinar)
December 11, 2 p.m., ET
Owe federal taxes? Pay now? Pay later? Problems paying?
Register now.

Presentation topics include:

  • Installment Payment Agreements
    • Types of agreements
    • Who qualifies
    • How to apply
  • Offer in Compromise
    • What to do before you apply
    • Who qualifies
    • How to apply

ABCs of charitable contributions for 501(c)(3) organizations (phone forum)
December 19, 2 p.m., ET
This phone forum will help charity leaders, tax practitioners and others understand the rules involving charitable donations.
Register now.

Presentation topics include:

  • Examples of qualified and unqualified organizations
  • Charitable donations allowed by the IRS
  • Acceptable non-cash contributions
  • Rules involving vehicle donation
  • Required written acknowledgement for donation
  • When significant intervening use applies
  • Donors’ record-keeping responsibilities
  • A brief summary on disaster relief

For more information on EO phone forums, go to the IRS Exempt Organizations Phone Forums page.

Page Last Reviewed or Updated: 22-Jul-2015