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Exempt Organizations Update

The EO Update is a periodic newsletter with information for tax-exempt organizations and tax practitioners who represent them, from Exempt Organizations (Tax-Exempt and Government Entities Division) at the IRS.

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Recent edition – February 3, 2017

Dangerous W-2 Phishing Scam Evolving; Targeting Schools, Restaurants, Hospitals, Tribal Groups and Others
The IRS, state tax agencies and the tax industry issued an urgent alert today to all employers that the Form W-2 email phishing scam has evolved beyond the corporate world and is spreading to other sectors.
Read news release.

December 20, 2016

Form 990-N e-Postcard page unavailable 12/26/16 to 1/6/17
The Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) page will be down from December 26, 2016 at 11:59 a.m. until January 6, 2017 at 1:00 p.m. EST due to an annual planned maintenance. We apologize for this inconvenience.
Tax Preparedness Series: Remember donations may cut tax bills
As tax filing season approaches, the IRS reminds taxpayers who give money or goods to a charity by December 31, 2016 that they may be able to claim a deduction on their 2016 federal income tax return and reduce their taxes.

Helpful tax tips

Review these helpful tax tips.

September 13, 2016

System outage delays filing of Form 8976 for some organizations intending to operate under Section 501(c)(4)

The requirement to file new Form 8976 applies only to certain organizations that intend to operate as a section 501(c)(4) organization and had not submitted a Form 990, 990-EZ, 990-N, or Form 1024 prior to July 8, 2016. Organizations operating under any other 501(c) section, such as 501(c)(3), need not file this notice.

We have experienced some system outages that affect the filing of Form 8976.  If your organization was unable to submit the Form 8976 due to a system outage, please submit your Form 8976 now. The IRS will take any system outages into consideration when evaluating the statutorily imposed penalties for late filing of the Form 8976.

If you experienced a problem submitting the Form 8976, please contact us at (877) 829-5500. We will work with you to ensure that you are not subjected to any penalties as a result of system outages. Legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code, which requires certain organizations to notify the IRS of their intent to operate as a section 501(c)(4) organization. The IRS released new electronic Form 8976 on July 8.

Learn more.

Page Last Reviewed or Updated: 15-Feb-2017