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EO Update April 8, 2005

  1. Issue Number: 2005-06


In this Issue

1.  Application for Tax-Exempt Status Reminder: File the New Form Beginning May 1
2.  e-file Your Form 990, 990-EZ or 990-PF
3.  IRS Commissioner Addresses Abuse in the Tax-Exempt Sector
4.  EO Abusive Tax Avoidance Webpage
5.  EO Examinations Realignment


1.  Application for Tax-Exempt Status Reminder: File the New Form Beginning May 1

Organizations applying for tax-exempt status must file Form 1023, Application for Exemption from Federal Income Tax, with the IRS. In 2004, the IRS revised Form 1023 in order to make the form easier to understand, improve processing time and capture more information about potentially abusive transactions. Beginning May 1, the IRS will only accept applications for exemption using the 2004 form.

The new form and instructions, as well as frequently asked questions, can be downloaded from the IRS website .


2.  e-file Your Form 990, 990-EZ or 990-PF

It’s that time of year: 990 filing deadlines are approaching for organizations operating on a calendar year.

e-file is available for organizations filing Forms 990, 990-EZ and, for the first time in 2005, 990-PF.  For information about how to e-file your return, including approved e-file service providers, instructions, e-file benefits and updated Frequently Asked Questions, visit the e-file for Charities and Nonprofits webpage .

Need more time? Organizations may electronically file Form 8868, Application for Extension of Time to File an Exempt Organization Return.


3.  Commissioner Addresses Abuse in the Tax-Exempt Sector

On Tuesday, April 5, IRS Commissioner Mark Everson was joined by a panel of federal and state charity regulators and 
nonprofit sector leaders as he testified before the Senate Finance Committee regarding abuse in the tax-exempt sector.

Read Commissioner Everson's testimony on the Senate Finance Committee website .


4.  EO Abusive Tax Avoidance Webpage

Stopping and preventing abusive tax avoidance transactions (ATAT) within the tax-exempt sector is one of the top enforcement priorities of the IRS.  Find out more about abusive transactions involving tax-exempt organizations - including tax shelter 
schemes, improper tax deductions and other arrangements - and what the IRS is doing to stop them on the updated EO Abusive Tax Avoidance webpage. 


5.  EO Examinations Realignment

The office of EO Examinations, headquartered in Dallas, TX is responsible for IRS enforcement activities in the tax-exempt sector.  In order to improve operational efficiency and management of the examinations program, the office will be realigned 
from six to five geographical areas. 

The five Exam Areas are: 

Great Lakes:  Illinois, Indiana, Iowa, Kentucky, Michigan, Minnesota, Nebraska, North Dakota, South Dakota, Wisconsin

Gulf Coast:  Alabama, Arkansas, Florida, Georgia, Kansas, Louisiana, Mississippi, Missouri, Oklahoma, Tennessee, Texas

Mid-Atlantic:  Delaware, Maryland, North Carolina, Ohio, Pennsylvania, South Carolina, Virginia, West Virginia, Washington, DC

Northeast:  Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Rhode Island, Vermont

Pacific Coast:  Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Oregon, Nevada, New Mexico, Utah, Washington, Wyoming

Page Last Reviewed or Updated: 03-Jun-2013