Exempt Organizations Taxation
Overview:
Information regarding taxation issues for tax exempt organizations and includes professional standards and ethics; Washington legislation, regulation, and administration; tools and aids; and useful Web site links.
Published on April 09, 2013
IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
Guidance:
...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
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 Allows More Small Exempt Organizations to File E-Postcard
News:
The IRS has raised the gross receipts threshold for Form 990, Return of Organization Exempt From Income Tax, from $25,000 to $50,000, allowing more tax-exempt organizations to avoid filing a full Form 990 or 990-EZ.
Published on January 28, 2011
Statutory Definition of Specified Notional Principal Contract Extended Through 2012
News:
The IRS issued temporary and proposed regulations on dividend equivalents for purposes of Sec. 871(m).
Published on January 20, 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
Final Regs Implement Form 990 Changes
News:
The IRS issued final regulations implementing extensive revisions made in 2008 to Form 990, Return of Organization Exempt from Income Tax.
Published on September 08, 2011
AICPA Suggests Improvements to Form 1023
Comment Letter:
On December 2, 2002, AICPA makes suggestions to the IRS for improvements to Form 1023, the Application for Recognition of Exemption for nonprofit organizations.
Published on November 12, 2012
IRS Extends Deadlines, Provides Relief for Hurricane Sandy Victims
News:
The IRS announced various tax relief measures for individuals and businesses affected by Hurricane Sandy in Connecticut, New Jersey, and New York.
Published on November 05, 2012
Private Foundation Tax Return
Checklist:
This section includes a checklist for the tax return of a private foundation (Form 990-PF
Published on January 28, 2011
Private Foundation Tax Return - 2010
Checklist:
This section includes a checklist for the tax return of a private foundation (Form 990-PF
Published on November 03, 2011
Return of Private Foundation 990PF Checklist - 2011
Checklist:
This is the Form 990PF Return of Private Foundation Checklist in the Tax Exemption Organization section of the 2011 Tax Practice Guides and Checklists
Published on July 15, 2012
Return of Private Foundation 990PF Checklist (PDF Fillable) 2012
Checklist:
This is the PDF Fillable Version of the Form 990PF Return of Private Foundation Checklist in the Tax Exemption Organization section of the 2012 Tax Practice Guides and Checklists
Published on February 28, 2013
Return of Private Foundation 990PF Checklist (PDF Fillable) - 2011
Checklist:
This is the PDF Fillable Version of the Form 990PF Return of Private Foundation Checklist in the Tax Exemption Organization section of the 2011 Tax Practice Guides and Checklists
Published on July 15, 2012
Return of Private Foundation 990PF Checklist - 2010
Checklist:
This is the Form 990PF Return of Private Foundation Checklist in the Tax Exemption Organization section of the 2010 Tax Practice Guides and Checklists
Published on August 02, 2012