AICPA Backgrounder on Proposed Section 7216 Regulations
Organizations representing consumers argue regulations proposed by IRS make it easier for tax preparers to use taxpayers? information for purposes other than preparation of tax returns. Provided is background & answers...
Published on April 17, 2012
Exempt Organizations Advocacy
This section covers issues of taxation and filing requirements of exempt organizations. It contains articles, tools and practice aids, as well as comment letters pertaining to legislative matters and IRS regulation and administration in this area
Published on August 13, 2013
Comments on 2009 Form 990
The AICPA's Exempt Organizations Tax Technical Resource Panel submitted the following comments relating to the 2009 Form 990, Return of Organization Exempt from Income Tax
Published on April 15, 2010
August 3, 2011 Comments on Form 990
The AICPA Exempt Organizations Tax Technical Resource Panel submitted comments on Form 990, Return of Organization Exempt from Income Tax, and instructions to Lois Lerner, Director, Exempt Organizations at the Internal Revenue Service...
Published on November 06, 2012
May 11, 2010 Comment on Instructions to Form 990
The AICPA Exempt Organizations Taxation Technical Resource Panel submitted comments on Form 990, Return of Organization Exempt from Income Tax, and its Instructions on May 11, 2010
Published on November 06, 2012
AICPA Comments on IRS Exempt Organization Enforcement Efforts
This April 12, 2004 letter from the AICPA Exempt Organization Taxation Technical Resource Panel to the Advisory Committee on Tax Exempt and Government Entities discusses enforcement and compliance processes and proposes a Form 990 redesign, a redesign of the...
Published on July 01, 2013
Tax Strategy Patents - Links to Reports and Comments from Other Organizations
This page contains links to reports and comments from organizations other than the AICPA regarding tax strategy patents
Published on September 19, 2014
AICPA Comments on Public Inspection of Exempt Organization Tax Forms
AICPA comments on Notice 2008-49 and recommends the Treasury and IRS to issue guidance in the form of a Notice or Regulation to only require exempt organizations that file under sections 6033 or 6011 to publicly disclose their tax returns. Guidance should be issued to clarify the public inspection requirements
Published on July 12, 2013
As the world's largest professional accountancy organization, the AICPA is actively engaged with international standard setters and regulators on issues that impact our members both in the U.S. and worldwide. Comment letters are issued by...
Published on September 24, 2014
AICPA Questions IRS About Education Letters Sent to Exempts
March 26, 2004. This letter to the IRS Exempt Organizations Division addresses their recent sending of ""educational letters"" informing charitable organizations with contribution income that they are: (1) disclosing an amount less than 5 percent of contributions; or (2...
Published on November 12, 2012