Exempt Organization Update

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Issue Number:   2013-12

Inside This Issue

1. IRS announces Optional Expedited Process for certain 501(c)(4) Exemption Applications
2. IRS Nationwide Tax Forums begin next week
3. Check out this summer’s IRS phone forums
4. Register for EO workshops
5. Section 509(a)(3) Supporting Organizations pages updated
6. IRS accepting applications for Low Income Taxpayer Clinic grants
7. IRS Electronic Tax Administration Advisory Committee delivers report to Congress

The IRS announced an optional expedited process for certain Section 501(c)(4) applications. To qualify, organizations must have applied for 501(c)(4) exempt status, their application must be pending for more than 120 days as of May 28, 2013, and their cases must involve possible political campaign intervention or issue advocacy.   

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The IRS Nationwide Tax Forums, which begin next week in Orlando, Fla., offer three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance and ethics.
Attendees can:

• Select from more than 40 seminars and workshops
• Earn up to 18 continuing professional education credits
• Explore the expo hall for the latest tax professional products and services

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For a list of upcoming phone forums, go to the phone forums section of the Calendar of Events page.

“Charities and their Volunteers” – July 24
We’ve scheduled an encore session! The registration link on our phone forums page will be live soon.

“Veterans Organizations – Complying with IRS Rules” — July 30
Veterans organizations occupy a special place in the world of exempt organizations. Not only are most veterans organizations exempt from tax, but contributions to them may be deductible, and some are permitted to set aside amounts that are used to provide insurance benefits to members.

This combination — tax-exempt status, deductibility of contributions and the ability to pay benefits to members — is relatively rare and is evidence of Congress’s intent to provide special tax treatment for veterans organizations. This phone forum provides information to help them stay tax exempt.

Topics include:

• Requirements for exemption
• Recordkeeping
• Filing and reporting
• Unrelated business income tax
• Exempt activities
• Bona fide guests

Click here to register for this event.

“What’s Special about Schedule K (Form 990)?” – July 31

Topics covered include:

• Helpful resources for completion of Schedule K
• Detailed discussion of Schedule K information requirements
• Helpful compliance monitoring procedures

Space is limited so register quickly.

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Register for upcoming workshops for small and medium-sized 501(c)(3) organizations:

• August 13 – Highland Heights, KY
  Hosted by University of Kentucky
• August 15 – Lexington, KY
  Hosted by University of Kentucky
• August 20-21 – San Francisco, CA
  Hosted by Golden Gate University
• August 28-29 – Anaheim, CA
  Hosted by Trinity Law School
• September 9 – St. Paul, MN
  Hosted by Hamline University
• September 10 – Minneapolis, MN
  Hosted by University of St. Thomas

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These updated pages illustrate the new rules for certain organizations that carry out their exempt purposes by supporting other public charities. This classification is important because it is one means by which a charity can avoid classification as a private foundation, a status that is subject to a more restrictive regulatory regime.

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The IRS recently announced the opening of the 2014 Low Income Taxpayer Clinic grant application process. Read news release.

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The Electronic Tax Administration Advisory Committee recently presented its 2013 Annual Report to Congress. The report discusses five groups of recommendations on issues in electronic tax administration.

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