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EO Update August 7, 2009

Issue Number: 2009-11
Inside This Issue:


  1. Form 990 Filing Tips & FAQs: Related Organizations
  2. Proposed Regulations Clarifying Procedures for Authorizing Church Tax Inquiries
  3. Tax Information on Donated Property
  4. Offers Free Workshop and Mini-courses


1. Form 990 Filing Tips and FAQs: Related Organizations

The IRS is providing a series of filing tips and FAQs to help Form 990 filers file a complete and accurate return. Today's Form 990 tips and FAQs address questions pertaining to Form 990 reporting of arrangements between a filing organization and related entities. Schedule R is used to report information regarding related organizations and certain unrelated partnerships. Today's tips also address general reporting requirements for group returns.


2. Proposed Regulations Clarifying Procedures for Authorizing Church Tax Inquiries 

The IRS and Department of Treasury have issued proposed regulations under IRC Section 7611 to clarify the procedures for authorizing church tax inquiries and examinations. The proposed regulations replace references to positions that were abolished under the IRS Restructuring and Reform Act with references that are consistent with the statute and IRS's current organizational structure.  Written or electronic comments and requests for a public hearing must be received by November 3, 2009.


3.  Tax Information on Donated Property

Gifts of donated property, clothing, and other noncash items have long been an important source of revenue for many charities.  In addition, many individuals and businesses take advantage of the charitable deduction for noncash contributions each year.   Find the information donors, charities, and tax professionals need to know about the tax rules that apply to donated property on pages, created by the Exempt Organizations and Large and Mid-Sized Business (LMSB) functions of IRS.


  4. Offers Free Workshop and Mini-Courses 

Have you visited This educational Web site, developed by IRS Exempt Organizations, features an on-line version of our popular workshop for Small and Mid-Sized 501(c)(3) organizations, as well as mini-courses on various topics of interest to exempt organizations, including applying for exemption, deductibility of contributions, and foundation classification. Want to learn more about the redesigned Form 990?  StayExempt also features a series of mini-courses featuring various aspects of the redesigned annual return for exempt organizations. Check it out today.

Page Last Reviewed or Updated: 04-Jun-2013