Nonprofit Law Matters

Monthly Archives: January 2014

Update — Expedited Handling for Determination Letters Still Available

Posted in AG, IRS, FTB, & Property Tax Proceedings, Formation & Tax Exempt Status, Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

For the past few weeks, there has been some confusion over Revenue Procedure 2014-4’s apparent elimination of an expedited option for exempt-organization determination letters as discussed previously, since the subsequent Revenue Procedure 2014-9 still included the explanation from previous years about the IRS’s standards for granting expedited treatment of exempt-organization determination letters. Earlier today, the… Continue Reading

Reinstatement Reloaded: Revenue Procedure 2014-11 Provides Help for Organizations Whose Tax-Exempt Status Was Automatically Revoked

Posted in AG, IRS, FTB, & Property Tax Proceedings, Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

Since 2010, hundreds of thousands of tax-exempt organizations have lost their exempt status for failing to file the applicable return (Form 990, 990-PF, 990-EZ, or 990-N) three years in a row.  While exempt organizations of all types have been affected, many were smaller Section 501(c)(3) charities that never had an annual filing obligation prior to… Continue Reading

IRS Removes Expedited Handling for Determination Letters

Posted in AG, IRS, FTB, & Property Tax Proceedings, Formation & Tax Exempt Status, Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

*** THIS POST HAS BEEN SUPERSEDED BY NEW INFORMATION FROM THE IRS.  PLEASE REFER TO http://www.nonprofitlawmatters.com/2014/01/29/update-expedited-handling-for-determination-letters-still-available/. *** In Section 9.03(3) of the new Revenue Procedure 2014-4, the IRS has clarified that the option to request expedited handling is no longer available for determination letters.  The Revenue Procedure defines a “determination letter” as “a written statement… Continue Reading

New Year, New IRS Filing Requirement: Reporting Changes to “Responsible Party” on Form 8822-B

Posted in Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

Effective January 1, 2014, the IRS is using a new form – Form 8822-B – for organizations to report changes to their “responsible party.”  Form 8822-B applies to all entities with a federal employer identification number (EIN), and includes a box to check if the organization is tax-exempt.  The form may also be used to… Continue Reading