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IRS Exempt Organization Newsletter 2011-7

April 26, 2011

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On April 20, the IRS released its Exempt Organization Newsletter, Issue Number 2011-7.  Topics include the following:

  • Can Your Organization Claim the Small Business Health Care Tax Credit?
  • Starting Off Right: Free Webinar for New 501(c)(3)s
  • Dirty Dozen List Includes Exempt Organizations Abuses
  • IRS and Treasury Invite Recommendations for 2011-12 Priority Guidance List
  • Winter 2011 Statistics of Income Bulletin Features Exempt Organizations Topics
  • Free Webinar on Accessing IRS Records
  • Conference on Nonprofit Governance
  • Register Now for Workshops for Small and Medium-Sized 501(c)(3) Organizations
  • Click here to review IRS Newsletter Issue 2011-7.

    IRS Exempt Organization Newsletter 2011-6

    April 10, 2011

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    On April 6, the IRS released its Exempt Organization Newsletter, Issue Number 2011-6.  Topics include the following:

  • IRS Announces Qualified Disaster Treatment for Japan
  • Sharpen Your Skills: Attend a Workshop for Small and Mid-size 501(c)(3) Organizations
  • Registration is Open for the 2011 IRS Nationwide Tax Forums
  • IRS Has New Videos About Creating Preparer Tax Identification Numbers (PTINs)
  • New Guidance on Section 403(b) Plan Terminations
  • IRS Releases 2010 Data Book
  • Click here to review IRS Newsletter Issue 2011-6.

    Still Not A “Church”

    April 6, 2011

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    Still Not A “Church”

    April 6, 2011

    Authored by: Nathan Boyce

    In a previous blog, I described the revocation of the church status of Foundation for Human Understanding by the Federal Circuit Court of Appeals.  In that case, the Foundation claimed that the critical “associational” aspect required to qualify as a “church” was satisfied by a call-in show and the Court disagreed.  As part of the Court’s analysis, it described the different approaches to determine “church” status used by the IRS and courts.  The Foundation appealed the ruling to the Supreme Court and the Supreme Court recently denied cert.  This may frustrate some who would like to see more uniformity in how “church” status is determined. 

    My guess is that the Supreme Court did not take the case because the Foundation wouldn’t qualify under any test since all tests require people to associate with each other.  (And, as a practical matter, I don’t think the different tests aren’t all that different–so

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