Exempt Organizations

Exempt Organizations 

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.

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AICPA Comments on HR 4019

Testimony AICPA submits a written statement for the hearing record on H.R. 4019 relating to the State Taxation of Non-Resident Retirement Income. They provide a clarification of prior law, administrative burden, tax policy perspective, and further details.
Published on May 27, 2016

AICPA Comments on Automatic 6 Month Extension for Form 990 Series 5-21-2012

Comment Letter The AICPA submitted a proposal for one automatic six-month extension for all required exempt organization returns (May 21, 2010).
Published on May 27, 2016

May 21, 2008 Comment Letter regarding Draft 2008 Form 990 Instructions

Comment Letter AICPA provides the IRS on May 21, 2008 with comments developed by the Form 990 Instructions Task Force and approved by the Exempt Organizations Technical Resource Panel in order to improve the overall quality and implementation of the form and instructions for 2008.
Published on May 27, 2016

AICPA Comment on Instructions to Form 990 5-11-2010

Comment Letter 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 May 27, 2016

July 2004 Charitable Governance Letter

Comment Letter AICPA submits comments on the Senate Finance Committee discussion draft relating to charitable governance, for the charitable governance roundtable in July 2004, stating they can't commend changes that will impose financial burdens on all exempt organization as a result of the acts of a few. They discuss the consequences.  We commend
Published on May 03, 2016

Comments Regarding Additional Requirements on Tax Exempt Hospitals

Comment Letter The AICPA submitted comments on Notice 2010-39 regarding additional requirements for certain hospitals under IRC section 501(r).  In our comments, we addressed the following issues:  (1) the definition of a hospital; (2) the applicability of this definition to hospitals with more than one facility; (3) community health needs assessments (CHNA);
Published on May 03, 2016

Comments on 2009 Form 990

Comment Letter 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 May 03, 2016

August 3, 2011 Comments on Form 990

Comment Letter 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 (IRS).  (August 3, 2011)
Published on May 03, 2016

Announcement 2010-30

Guidance Announcement 2010-30, Draft Schedule and Instructions for Uncertain Tax Positions Proposal.
Published on May 03, 2016

AICPA Submits Comments on Form 990 and Instructions

Comment Letter The AICPA submitted comments on 08.16.2012 on Form 990, Return of Organization Exempt from Income Tax, and Instructions.
Published on May 03, 2016

AICPA schedule H De Minimis JV Comment Letter 2-26-14

Comment Letter This comment letter was developed by the AICPA Exempt Organizations Taxation Technical Resource Panel and it proposes recommendations for de minimis options in the reporting of JVs on Form 990, Schedule H, Part I, Line 7 – calculation of joint ventures for hospitals.
Published on May 03, 2016

Comments on Form 990 Instructions March 2006

Comment Letter AICPA comments on March 31, 2006, on specific changes to the Instructions to Line 75c of the 2005 Form 990, Return of Organization Exempt from Income Tax. They believe the instructions should be clarified to indicate situations in which the reporting rules do not apply.
Published on May 03, 2016

Comments on Certification of UBTI for Certain Organizations February 7, 2006

Comment Letter AICPA provides comments, February 7, 2006, on provisions, fundamental concerns, and clarification issues contained within HR 4297 (formerly S. 2020), Tax Relief Act of 2005, section 206(c) regarding certification of unrelated business tax income for certain organizations and our concerns about the vague and unprecedented nature of the proposed provisions.
Published on May 03, 2016

AICPA Comments on Public Inspection of Exempt Organization Tax Forms

Comment Letter 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 April 22, 2016

AICPA Comments on Form 990 Issues-Announcement 2011-36

Comment Letter The American Institute of Certified Public Accountants (AICPA) submitted comments on Announcement 2011-36 to the Internal Revenue Service (IRS) on transitional issues and frequently asked questions (FAQs) involving the redesigned Form 990, Return of Organization Exempt from Income Tax.  (August 9, 2011)
Published on April 22, 2016

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