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
IRS, Labor Department Proposals Aim to Increase Retirement Options and Transparency
News:
Federal initiatives designed to broaden options and increase transparency in retirement plans were announced February 2
Published on February 03, 2012
California Franchise Tax Board Resources/Transparency for Taxpayers and Practitioners
Practice Aid:
This is a Nov. 2012 listing of various resources for practitioners and taxpayers regarding the California Franchise Tax Board.
Published on November 30, 2012
Tax Policy Concept Statement No. 3 Guiding Principles for Tax Law Transparency
White Paper:
This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding...
Published on March 12, 2011
Section 6011 Taxpayer Disclosure Rules
Comment Letter:
AICPA is concerned with aspects of the proposed regulations that do not seem to strike an appropriate balance between transparency and the additional compliance burden these changes would impose on taxpayers and their advisors
Published on March 05, 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
AICPA Recommends Ways IRS Could Reduce Schedule M-3 Burdens
News:
The AICPA encouraged the IRS to collaborate with external stakeholders in revising Schedule M-3, Net Income (Loss) Reconciliation, and suggested some revisions to reduce taxpayers’ compliance burdens.
Published on May 02, 2011
AICPA Tax Policy and Tax Reform Materials
Article:
The AICPA has a longstanding tradition of advocating for sound tax policy. In that regard, the AICPA has developed four tax policy concept statements and published material on fundamental tax reform, as well as on reform of the social security system. In addition, the AICPA has submitted testimony and written
Published on April 17, 2013
Tax Advocacy - Legislation and Policy
Overview:
List of tax policy concept statements.
Published on May 15, 2012
Publicly Traded Property Defined for Determining Issue Price of Debt Instruments
News:
The IRS issued final regulations defining “publicly traded property” to determine the issue price of a debt instrument.
Published on September 13, 2012
August 8, 2012 Tax E-Alert AICPA Provides Feedback on the Form 990 & Related Issues
Newsletter:
This newsletter contains information regarding: Schedule M-3, Form 990, Accounting Software File, Form 706, Carryover Basis Rules for 2010 Decedents’ Estates, Estate Tax Resources, S Corporation Shareholder Basis, Updated Circular 230.
Published on February 28, 2012
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
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 November 12, 2012
Acting IRS Commissioner Out in Tea Party Scandal
Article:
President Barack Obama announced the departure of Acting IRS Commissioner Steven Miller as a result of the ongoing scandal surrounding the IRS’s controversial methods for determining which organizations applying for Sec. 501(c)(4) status warrant further review.
Published on May 16, 2013
May 25, 2012 Tax E-Alert Top News, Foreign Filing & Disclosure Resources, State & Local Tax, Announcements & Events and ...
Newsletter:
in this issue: IRS Regulatory Priorities AICPA Reiterates Support for PTIN Program, Expresses Concern about Definitions, Top 11 Reminders for 2011 FBARs, Mobile Workforce Bill Passed by the House of Representatives, Try Our Total Tax Insights™ Calculator, Webcast Archives and Materials Available, 2012 Tax Education Program.
Published on May 30, 2012