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IRS Exempt Organization Newsletter 2013-11

June 27, 2013


On June 24, the IRS released its Exempt Organization Newsletter, Issue Number 2013-11

 Report outlines changes at IRS to ensure accountability, chart a path forward

The IRS today issued Deputy Commissioner Danny Werfel’s report entitled Charting the Path Forward at the IRS: An Initial Assessment and Plan of Action.  The report outlines new actions and next steps planned to fix problems uncovered with the IRS’ review of applications for tax exempt status and improve wider processes and operations in place at the IRS

Fact Sheet 2013-13. June 13,2013, IRS Offers New Streamlinesd Option for Certain 501(c)(4) Groups Caught in Application Backlog

*Special Issue* IRS Exempt Organization Newsletter 2013-10

June 20, 2013


On June 18, the IRS released a special issue of its Exempt Organization Newsletter, Issue Number 2013-10.

Check out this summer’s IRS phone forums

These phone forums have been approved by the IRS Return Preparer Office for continuing education credits. 

“What you need to know about the 403(b) Pre-Approved Plan Program” – June 25

Sign up for this phone forum to learn about the upcoming 403(b) Pre-Approved Plan Program. Join IRS tax law specialists as they discuss this new program for 403(b) retirement plans, which is outlined in Revenue Procedure 2013-22 and set to open June 28.

“Charities and their Volunteers” – July 17

Many charities use all-volunteer labor to accomplish their work. Even those fortunate enough to have paid staff often rely heavily on volunteers to enhance their efforts.

This phone forum will help charity leaders and tax practitioners understand the tax rules that can come into

Fiscal Sponsorship

June 11, 2013


Fiscal Sponsorship

June 11, 2013

Authored by: Keith Kehrer

We are often asked questions about fiscal sponsorship, where an existing Section 501(c)(3) organization agrees to sponsor an organization or project that itself may lack 501(c)(3) status.  Fiscal sponsorship may be attractive to organizations or projects (i) that are limited in scope and desire to avoid the time and expense of formation, filing the Form 1023 exemption application, and maintaining tax-exempt status, or (ii) where the application for recognition of exemption is pending with the IRS and a current donor requests that his or her contribution be made to an organization that has already received a favorable determination letter regarding exempt status.

There are few publicly available resources regarding fiscal sponsorships.  However, our friends at the St. Louis Volunteer Lawyers and Accountants for the Arts recently released a Guide to Fiscal Sponsorship  This Guide may be obtained for free by clicking here. Although the Guide is written for arts organizations and artists, the principles regarding fiscal sponsorship generally apply to all organizations.  The Guide also includes

IRS Exempt Organization Newsletter 2013-9

June 5, 2013


On June 5, the IRS released its Exempt Organization Newsletter, Issue Number 2013-9. Topics include the following:

  • Tax relief for victims of severe storms and tornadoes in Oklahoma
  • Prepare for hurricanes, natural disasters by safeguarding tax records
  • Do you have clients filing FBARs?
  • Refunds for cancelled RTRP test appointments
  • Questions and Answers on 501(c) Organizations