AICPA 2007 Comments on Redesigned Form 990
Comment Letter:
AICPA comments on IRS re-designed Form 990. IRS plans to implement the new form, effective for 2009 filing season (2008 Forms 990).
Published on November 12, 2012
Model Tax Curriculum
Classroom Resources:
The AICPA developed the Model Tax Curriculum to address problems with integrating tax course in the accounting curriculum by placing greater emphasis on business taxes and tax planning.
Published on May 28, 2010
AICPA Urges IRS to Clarify Form 990 Instructions
Comment Letter:
The American Institute of Certified Public Accountants has urged the IRS to clarify its instructions on three lines of Form 990, which is the form filed by organizations that are exempt from federal income tax. The AICPA's June 15, 2006 comments request further clarification of several parts of Form 990: lines
Published on November 12, 2012
AICPA Asks IRS to Modify Form 990 Instructions
Comment Letter:
On March 31, 2006, the AICPA asked the IRS to clarify instructions for line 75c of Form 990, Return of Organization Exempt from Income Tax, believing the language to be too broad, risking unintended consequences. This document poses a number of questions regarding how the instructions apply to various common
Published on November 12, 2012
Congress Resolves Many Tax Issues During Lame-Duck Session
News:
Congress adjourned its year-end lame-duck session on December 22 after passing legislative fixes for several pending tax issues, including the estate tax, the expiration of the 2001 and 2003 tax cuts, an alternative minimum tax (AMT) patch, and extensions of many expired provisions. However, it failed to repeal the expanded
Published on January 28, 2011
AICPA Comments on Form 990 Redesign
Comment Letter:
June 4, 2004. This AICPA letter to the acting director of the IRS Exempt Organizations Division makes suggestions for redesigning Form 990.
Published on June 06, 2013
Congress Passes Fiscal Cliff Act
News:
Congress preserved most of the George W. Bush-era tax cuts and extended many other lapsed tax provisions.
Published on January 04, 2013