Notices published in the Internal Revenue Bulletin on issues of interest to tax-exempt organizations
Interim guidance on the provisions of the new IRC 4960 (added by the Tax Cuts and Jobs Act), on excess compensation paid by tax exempt organizations to covered employees that is subject to excise taxes.
Waives the estimated tax penalty for certain individuals whose total withholding and estimated tax payments equal or exceed 85 percent of the tax due on their 2018 tax return.
Tax reform imposes a 1.4 percent excise tax on the investment income of certain educational institutions.
An exempt organization with more than one unrelated trade or business must calculate unrelated business taxable income separately for each trade or business.
New rules help tax-exempt organizations determine the amount of parking expenses that create or increase unrelated business taxable income.
The IRS will provide estimated penalty relief to tax-exempt organizations that offer qualified transportation fringe benefits in 2018 and were not required to file a Form 990-T last filing season.
Describes approaches that the Department of the Treasury and the IRS are considering to address certain issues regarding donor advised funds of sponsoring organizations and requests comments on those approaches.
Extends the time for certain participants to meet their disclosure obligations under Notice 2017–10 and clarifies that under Notice 2017–10, a donee is not treated as a material advisor.
Alerts participants and material advisors involved in certain syndicated conservation easement transactions that they are tax avoidance transactions and are listed transactions.
Section 202 of the Protecting Americans from Tax Hikes Act of 2015 (P.L. 114–113) amended sections 6721 and 6722 to provide that an error on an information return or payee statement does not need to be corrected to avoid a penalty if the error relates to an incorrect dollar amount and differs from the correct amount by no more than $100 ($25 with respect to an amount of tax withheld). This safe harbor does not apply to a payee statement if a payee makes an election that the safe harbor not apply “at such time and in such manner as the Secretary may prescribe.” This notice provides the requirements for making this election and seeks comment on the matters discussed in the notice.
This notice provides transition relief for section 529 qualified tuition programs that timely file a 2015 Form 1099–Q, Payments From Qualified Education Programs (Under Sections 529 and 530), that does not reflect the repeal of the aggregation requirement under section 529(c)(3)(D) of the Internal Revenue Code (Code) applicable to distributions from qualified tuition programs.
This notice provides interim guidance regarding section 405 of the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), enacted on December 18, 2015, as part of the Consolidated Appropriations Act, 2016 (Pub. L. 114–113). Specifically, this Notice addresses the due date of notifications required to be submitted under new section 506 of the Internal Revenue Code (Code) by social welfare organizations described in section 501(c)(4) and the separate process by which an organization may, at its option, request a determination that it qualifies for section 501(c)(4) tax-exempt status.
This notice advises how the Treasury Department and the Internal Revenue Service (IRS) intend to respond to comments by revising three provisions of the proposed regulations under § 529A of the Internal Revenue Code when those regulations are finalized. Specifically, commenters noted that the following three requirements for qualified Achieving a Better Life Experience (ABLE) programs in the proposed regulations would create significant barriers to the establishment of such programs: (1) the requirement to establish safeguards to categorize distributions from ABLE accounts, (2) the requirement to request the taxpayer identification number (TIN) of each contributor to an ABLE account, and (3) the requirements for disability certifications, and in particular the requirement to process disability certifications with signed physicians’ diagnoses.
This notice provides guidance on the application of section 4944 of the Internal Revenue Code (Code) to investments that are made by private foundations for purposes described in section 170(c)(2)(B), but are not program-related investments (PRIs) as defined in section 4944(c) and the regulations thereunder.
This notice provides clarification with respect to how a charitable hospital organization may comply with the requirement in § 1.501(r)–4(b)(1)(iii)(F) of the Treasury Regulations that a hospital facility include a provider list in its financial assistance policy (FAP). The list must include any providers, other than the hospital facility itself, delivering emergency or other medically necessary care in the hospital facility and specify which providers are and are not covered by the hospital facility’s FAP.
This notice provides advance notification of a provision anticipated to be included in the proposed regulations to be issued under section 529A of the Internal Revenue Code.
Designates the Ebola Virus Disease (EVD) outbreak occurring in the West African countries of Guinea, Liberia, and Sierra Leone as a qualified disaster for purposes of section 139 of the Internal Revenue Code. Employer-sponsored private foundations may choose to provide disaster relief to employee victims of the EVD outbreak in Guinea, Liberia, and Sierra Leone. Like all organizations described in § 501(c)(3), private foundations should exercise due diligence when providing disaster relief as set forth in Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations.
This notice provides further interim guidance for § 509(a)(3) supporting organizations and their grantors about the application of certain requirements enacted as part of the Pension Protection Act of 2006. The notice provides transitional rules for Type III supporting organizations that want to qualify as “functionally integrated” because they support governmental entities. The notice also provides additional interim guidance for private foundations and sponsoring organizations that maintain donor-advised funds on the procedures to be followed in determining whether a potential grantee is a Type I, Type II or functionally integrated Type III supporting organization.
Contains a proposed revenue procedure that provides correction and disclosure procedures under which certain failures to meet the requirements of § 501(r) of the Internal Revenue Code will be excused for purposes of § 501(r)(1) and 501(r)(2)(B). Also invites comments regarding the procedures set forth in the proposed revenue procedure, including what additional examples, if any, would be helpful and whether hospitals should be required to make additional disclosures.
Confirms that hospital organizations can rely on proposed regulations under section 501(r) of the Internal Revenue Code pending the publication of final regulations or other applicable guidance.
Notice 2013-14, 2014-14 I.R.B.
Guidance on Work Opportunity Tax Credit for employers hiring certain qualified veterans.
Notice 2012-25, 2012-15 I.R.B. 789
Inviting public comments on items that should be included in the 2012-2013 Guidance Priority List.
Notice 2012-13, 2012-9 I.R.B. 421
Guidance for employers that seek to claim the Work Opportunity Tax Credit that hire new categories of qualified veterans.
Notice 2012-9, 2012-4 I.R.B. 315
Interim guidance on informational reporting to employees of the cost of their employer-sponsored group health insurance coverage.
Notice 2012-4, 2012-3 I.R.B. 290
Announcing a two-month suspension of Modernized e-File for 990 series returns and Form 1120-POL returns; describes options available to affected organizations; provides relief from late filing penalty; and notifies tax-exempt hospitals that starting with the 2011 tax year a portion of From 990 Schedule H is no longer optional.
Notice 2011-52, 2011-30 I.R.B. 60
Community health needs assessment requirements contained in Code section 501(r).
Notice 2011-28, 2011-16 I.R.B. 656
Interim guidance - employer information reporting on cost of group health insurance coverage.
Notice 2011-26, 2011-17 I.R.B. 720
Administrative exemption from electronic filing requirement for preparers of Form 990-T, Unrelated Business Income Tax Return.
Notice 2011-23, 2011-13 I.R.B. 588
Requirements for tax exemption for qualified nonprofit health insurance issuers described in section 501(c)(29) of the Internal Revenue Code. Comments are due by May 27, 2011.
Notice 2011-20, 2011-16 I.R.B. 652
Participation by tax-exempt hospitals in Medicare Shared Savings Program through an accountable care organization.
Notice 2010-85, 2010-51 I.R.B. 877
Undue hardship waiver of the Code section 6011(e)(3) electronic filing requirement and taxpayer choice statements to file in paper format.
Notice 2010-82, 2010-51 I.R.B. 857
Tax credit for employee health insurance expenses of small employers (Internal Revenue Code section 45R).
Notice 2010-51, 2010-29 I.R.B. 83
Information reporting under amendments to Code section 6041 for payments to corporations and payments of gross proceeds and with respect to property.
Notice 2010-44, 2010-22 I.R.B. 717
Guidance on Code section 45R as in effect for taxable years beginning before January 1, 2010, and transition relief for taxable years beginning in 2010.
Notice 2010-39, 2010-24 I.R.B. 756
Requesting written comments on the application of certain requirements imposed by new Internal Revenue Code section 501(r).
Notice 2010-33, 2010-17 I.R.B. 612
Identifying certain positions taken on tax returns as frivolous for purposes of certain penalty provisions in the Internal Revenue Code.
Notice 2010-26, 2010-14 I.R.B. 527
Designating Chile earthquake occurring in February 2010 as a qualified disaster under Internal Revenue Code section 139.
Notice 2010-23, 2010-11 I.R.B. 441
Administrative relief from FBAR filing requirements for persons having signature authority over, but no financial interest, a foreign financial account or certain foreign commingled funds.
Notice 2010-16, 2010-5 I.R.B. 396
Designates the Haiti Earthquake occurring in January 2010 as a qualified disaster for purposes of section 139 of the Internal Revenue Code.
Notice 2010-13, 2010-4 I.R.B. 327
Procedures for exempt organizations to request a waiver of the requirement to file Form 990 or Form 990-PF electronically.
Notice 2009-55, 2009-31 I.R.B. 170
Designating certain transactions involving transfer of rights to real property to a charitable organization as transactions of interest for purposes of requirements to report certain transactions to the IRS.
Notice 2009-3, 2009-2 I.R.B. 250
Relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written plan in place by January 1, 2009, and describing other programs the Service intends to establish relating to section 403(b) plans.
Notice 2009-1, 2009-2 I.R.B.520
Special rule for making investment changes in 2009 to an account established under a qualified tuition program.
Notice 2008-99, 2008-47 I.R.B. 1147
Designates certain transactions involving charitable contributions that possess the potential for tax avoidance or evasion and alerts participants to required disclosures and possible penalties.
Notice 2008-57, 2008-28 I.R.B.1
Designates the China earthquake of May, 2008, as a qualified disaster for purposes of IRC section 139, enables employer sponsored private foundations to assist certain victims in affected areas and allows recipients of this assistance to exclude the relief payments from gross income.
Notice 2008-49, 2008-20 I.R.B. 929
Inviting public comments on implementation of the public inspection requirement of Internal Revenue Code section 6104(d)(1)(A)(ii), including comments with respect to schedules or attachments that should not be available for public inspection when attached to Form 990-T.
Notice 2008-16, 2008-4 I.R.B. 315
Rules for substantiating lump-sum charitable contributions made through the Combined Federal Campaign or a similar program (e.g., a United Way campaign).
Notice 2008-6, 2008-3 I.R.B.
Transitional relief and filing procedures for certain charitable trusts that fail the responsiveness test for Type III supporting organization status.
Designating certain charitable contributions as having the potential for tax avoidance or evasion and alerting participants to required disclosures and potential penalties.
Guidance on where to file Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, after December 31, 2007.
Guidance relating to the percentage limitations imposed by Code section 170(b)(1)(E) on qualified conservation contributions by individuals.
Interim guidance on new requirement that section 501(c)(3) organizations that file unrelated business income tax returns (Forms 990-T) make those returns available for public inspection and copying.
Requesting comments on Forms 8921 and 8922 which will be used to satisfy new reporting requirements for applicable exempt organizations that acquire life insurance contracts that are structured to give both the exempt organization and private investors an interest in the contract.
Requesting comments on issues relating to the organization and operation of donor advised funds and supporting organizations, to be included in a study of these organizations.
Clarifying several issues concerning the provision in the Pension Protection Act of 2006 permitting Individual Retirement Account (IRA) owners age 70 ½ or older to directly transfer tax-free, up to $100,000 per year to an eligible charity.
Notice 2006-110, 2006-51 I.R.B. 1127
Guidance on new recordkeeping requirements for charitable contributions made through payroll deductions.
Notice 2006-109, 2006-51 I.R.B. 1121
Guidance on issues under the Pension Protection Act of 2006 affecting supporting organizations and donor-advised funds.
Notice 2006-96, 2006-46 I.R.B. 902
Transitional guidance on new appraisal requirements for certain noncash charitable contributions adopted by the Pension Protection Act of 2006.
Notice 2006-65, 2006-31 I.R.B. 102
Guidance explaining new Code section 4965, relating to tax shelter penalties, and inviting comments on what other guidance may be needed.
Notice 2006-42, 2006-19 I.R.B. 878
Guidance on the meaning of gross receipts for purposes of Internal Revenue Code section 501(c)(15)(A).
Notice 2006-1, 2006-4 I.R.B.
Guidance on reporting obligations of donee organizations that receive contributions of qualified vehicles under Internal Revenue Code section 170(f)(12).
Notice 2005-77, 2005-46 I.R.B. 951
The Treasury and Internal Revenue Service will amend Treas. Reg. section 1.6012-1(b)(2) by adding a new exception from the filing requirement for nonresident alien individuals.
Notice 2005-44, 2005, 2005-25 I.R.B. 1287
Interim guidance on charitable deductions for donated vehicles under new rules adopted in the American Jobs Creation Act of 2004.
Notice 2004-41, 2004-28 I.R.B. 31
IRS will review transactions involving improper charitable contribution of deductions of conservation easements, and may challenge the tax-exempt status of participating organizations.
Notice 2004-36, 2004-19 I.R.B. 889
Providing guidance to private foundations on reporting certain distributions of income from split interest trusts, pending modification of Treas. Reg. section 53.4942(a)-2(b)(2), in Ann Jackson Family Foundation v. Commissioner, 97 T.C. 534 (1991), aff'd, 15 F.3d 917 (9th Cir. 1994).
Notice 2004-35, 2004-19 I.R.B. 889
Discussing possible modification of rules on distributions to private foundations from split interest trusts, and providing guidance on how foundations should report such income and claim refunds.
Notice 2004-30, 2004-17 I.R.B. 828
Advising taxpayers and their representatives about a tax shelter in which a shareholder of an S corporation donates nonvoting stock in the corporation to an exempt organization that is not subject to tax on unrelated business income under Code section 511 or that has unrelated business income tax carry-over losses.
Notice 2004-12, 2004-10 I.R.B. 556
Proposed revenue procedure providing standards for determining whether service in the employ of certain schools or affiliated organizations described in Code section 509(a)(3) performed by a student qualifies for the exception from the FICA tax provided under Internal Revenue Code section 3121(b)(10).2003
Notice 2004-10, 2004-6 I.R.B. 433
Permitting the electronic delivery of Forms 1099-R, 1099-MSA, 1099-Q, and 5498-MSA payee statements by their respective due dates.
None available for this period.
Notice 2002-74, 2002-1 C.B. 990
Announcing a voluntary compliance program to promote disclosure by political organizations described in section 527 of the Internal Revenue Code.
Notice 2002-70, 2002-2 C.B. 765
Alerting taxpayers and their representatives that the Service may disregard the form of certain producer-owned reinsurance arrangements, and deny tax-exempt status under Code section 501(c)(15) to companies providing such "reinsurance", and identifying such transactions as tax shelter arrangements.
Notice 2002-25, 2002-15 I.R.B. 743
Due to the unique circumstances of the September 11th tragedy, taxpayers who made charitable contributions of $250 or more after September 10, 2001, and before January 1, 2002, are provided with partial relief from the "contemporaneous written acknowledgment" requirement of Code section 170(f)(8) with respect to those contributions.
Notice 2002-10, 2002-6 I.R.B. 490
Clarifying the application of the rules relating to unrelated debt-financed income, to the investment of gross proceeds of qualified 501(c)(3) bonds.
Notice 2001-81, 2001-2 C.B. 617
Guidance on certain recordkeeping and reporting requirements applicable to Code section 529 qualified tuition programs, in light of recent amendments to section 529.
Notice 2001-78, 2001-2 C.B. 578
Pending Congressional clarification, the IRS will treat payments by charities to victims are being related to the organizations' section 501(c)(3) exempt purposes, provided that the payments are made in good faith using objective standards.
Notice 2001-55, 2001-2 C.B. 299
Guidance to qualified tuition programs, described in Internal Revenue Code section 529, and their participants regarding the restriction on investment direction described in section 529(b)(5).
Notice 2000-62, 2000-51 I.R.B. 587
Returns relating to payments of qualified tuition and related expenses, and to payments of interest on education loans, by eligible educational institutions and certain persons who receive payments of student loan interest.
Notice 2000-41, 2000-33 I.R.B. 177
Announcing the release of a new form required to be filed by political organizations under Code section 527(j) (requiring the listing of contributions and expenditures).
Notice 2000-36, 2000-33 I.R.B. 173
Announcing the release of the new form to be filed by political organizations under Code section 527(i) (notice of exempt status) and outlining plans for implementing the new law.
Notice 2000-24, 2000-17 I.R.B. 952
Guidance to help charitable organizations comply with the information reporting requirements imposed by the Ticket to Work and Work Incentives Act of 199, relating to organizations that pay premiums in connection with certain life insurance, annuity, and endowment contracts (split dollar life insurance).
Notice 99-47, 1999-36 I.R.B. 391
Guidance concerning the exempt organizations provisions of an income tax treaty between the United States and Canada.
Notice 99-36, 1999-26 I.R.B. 3
Certain charitable split-dollar insurance transactions that purport to give rise to charitable contribution deductions under Internal Revenue Code section 170 or 2522 will not produce the tax benefits advertised by their promoters; promoters, and taxpayers and organizations participating in them, may be subject to adverse tax consequences, including penalties.
Notice 98-54, 1998-46 I.R.B. 25
Extending the application of Notice 98-7 to information reporting required by Code section 6050S for 1999, and providing that no reporting is required with respect to certain mixed use loans.
Notice 98-39, 1998-33 I.R.B. 11
Extending the effective date of certain nondiscrimination regulations for non-electing church plans.
Notice 97-60, 1997-2 C.B. 310
Questions and answers about the Hope Scholarship and Lifetime Learning Credits, the deduction for student loan interest, Education Individual Retirement Accounts, and other higher education tax incentives enacted by the Taxpayer Relief Act of 1997.
Notice 97-53, 1997-2 C.B. 306
Guidance concerning the effective date of new provisions excepting from early withdrawal penalties from individual retirement accounts for certain higher education expenses.
Notice 97-52, 1997-2 C.B. 306
Relief from certain filing requirements for qualified state tuition programs described in Code section 529.
Notice 97-24, 1997-1 C.B 6
Warning taxpayers about certain charitable trust arrangements that purport to reduce or eliminate federal taxes in ways not permitted by the tax law, and that may subject taxpayers and promoters to civil and/or criminal penalties.
Notice 96-68, 1996-2 C.B. 236
Guidance on the definitions of graduate level course and courses beginning, as used in definitions relating to application of the exclusion under Code section 127 for certain employer-provided educational assistance.
Notice 96-58, 1996-2 C.B. 226
Guidance on certain reporting requirements and the transition rules applicable to qualified State tuition programs described in Code section 529, as added by the Small Business Job Protection Act of 1996.
Notice 96-48, 1996-2 C.B. 214
Describing new disclosure requirements for, and increases of certain penalties on, tax-exempt organizations.
Notice 96-47, 1996-2 C.B. 213
Summarizing a recent legislative enactment extending the prohibition on private inurement to organizations described in Internal Revenue Code section 501(c)(4).
Notice 96-46, 1996-2 C.B. 212
Describing new Code section 4958 excise taxes on excess benefit transactions engaged in between certain tax-exempt organizations and their disqualified persons, and specifying the tax return to be used in paying these taxes and the time for their payment.
Notice 96-30, 1996-1 C.B. 378
Relieving exempt organizations from the requirement to file Form 3115 to obtain permission of the Commissioner to change their method of income tax accounting to conform to Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made.