2005 Checklist for Accountability
Tools:
Take the ""Accountability Challenge""! This checklist and quiz produced by Independent Sector is designed to help exempt organizations understand requirements for accountability and strengthen their transparency and governance.
Published on April 09, 2013
Catalog of Exempt Organization Products
Tools:
The IRS developed a snapshot of tools and aids available to Exempt Organization practitioners.
Published on March 05, 2013
Hidden Treasures on IRS.gov (for Exempt Organizations)
Tools:
The AICPA Exempt Organizations Tax Technical Resource Panel recommends certain pages on the IRS.gov website for practitioners preparing returns for exempt organizations. (March 2011).
Published on February 14, 2013
Retirement Plans for Tax-Exempt Organizations
Article:
Similar to a taxable, for-profit business, a tax-exempt organization can derive significant benefits by implementing and maintaining an employer-sponsored retirement plan. This article discusses the various plans available to exempt organizations.
Published on November 12, 2012
PTIN Requirements for Tax Preparers of Exempt Organizations Returns
Article:
Article regarding preparer tax identification number (PTIN) requirements for those preparing Form 990 series returns in 2011.
Published on November 12, 2012
2005 Guidelines for Mandatory E-Filing of Forms 990
Tools:
The AICPA offers guidance on the new mandatory E-filing requirement for some tax exempt organizations' 2005 Forms 990.
Published on November 12, 2012
Top 11 Tax Issues for Exempt Organizations
Tools:
The AICPA Exempt Organizations Tax Technical Resource Panel developed this summary of the top tax issues for exempt organizations (also commonly referred to as not-for-profit or non-profit entities) to assist Tax Section members with their practices. June 2011
Published on November 12, 2012
2010 Final Regulations on Prohibited Tax Shelter Transactions
Rules and Regulations:
Final regulations on excise taxes on prohibited tax shelter transactions by exempt organizations and related disclosure documents (IRC Sections 4965, 6033(a)(2), 6011(g), 6011, 6071 and 4965). (July 2010)
Published on November 12, 2012
Tax Preparation Tips for Exempt Organizations
Tools:
The AICPA Exempt Organizations Tax Technical Resource Panel developed this aid to assist Tax Section members with preparing returns for exempt organizations (also commonly referred to not-for-profit or non-profit entities) on Form 990. June 2011
Published on November 12, 2012
EO Filing Requirements for Miscellaneous Foreign Forms
Tools:
General descriptions of potential filing requirements by exempt organizations for various foreign forms, including Forms 926, 5471, 3520, 3520-A, 8621, TD F 90-22.1, 8886, 8886-T, 8865, 1116 and 1118, including reason for filing, how to file and penalties for not filing.
Published on November 12, 2012
Exempt Organizations November 15, 2012 Due Dates Approaching and Available Resources
Article:
Reminders about approaching due dates for November 15, 2012 for exempt organizations filing Forms 990, 990-EZ, or 990-PF, as well as various significant changes for 2011 and various IRS resources.
Published on November 05, 2012
IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
Guidance:
On November 2, 2012, IRS issued IR-2012-84, indicating that qualified disaster relief payments made to individuals by their employer or any person can be excluded from those individuals taxable income due to Hurricane Sandy. Employer-sponsored private foundations may provide disaster relief to employee-victims in areas affected by Hurricane Sandy without
Published on November 05, 2012
IRS Provides More Tax Relief to Victims of Hurricane Sandy
Guidance:
On Friday, November 2, 2012, the IRS issued IR-2012-83, providing more tax relief to victims of Hurricane Sandy. Various return filings and tax payment deadlines have been extended until February 2, 2013. Includes certain tax-exempt organizations filing Form 990 series returns. Also can include those organizations outside the disaster areas
Published on November 05, 2012
Topical Articles and Technical Developments
Article:
This page includes links to numerous topical articles, including technical developments, on issues associated with tax-exempt or not-for-profit organizations, including various tax aspects and informational reporting concerns, etc.
Published on October 11, 2012
July 25, 2012 Congressional Hearing on Form 990
Article:
On July 25, 2012, the Subcommittee on Oversight of the Committee on Ways and Means held a hearing on tax-exempt organizations, focusing on the revised Form 990.
Published on October 09, 2012