BCLP Charity Law

Charity Law


Main Content

IRS Exempt Organization Newsletter 2013-21

November 7, 2013


On October 25, the IRS released its Exempt Organization Newsletter, Issue Number 2013-21. Topics include the following:

  • Use Form 8822-B to notify IRS of a change of address or responsible party
  • Delayed start for PTIN renewal season
  • Reminder: Don’t include Social Security numbers on publicly disclosed forms
  • Work Opportunity Tax Credit expires soon
  • Register for EO workshops
  • IRS provides tax relief to victims of Colorado storms
  • IRS Exempt Organization Newsletter 2013-20

    October 24, 2013


    On October 24, the IRS released Special Issue of it’s Exempt Organization Newsletter, Issue Number 2013-20.

    Register for the workshop for small and medium-sized 501(c)(3) organizations Nov. 6-7 in Augusta, GA

    IRS Exempt Organizations will offer its one-day workshop for small and medium-sized 501(c)(3) organizations at Augusta Technical College (Augusta, GA) on Nov. 6 and again on Nov. 7.

    See registration form and flyer.

    These workshops are presented by experienced IRS Exempt Organizations specialists and explain the nuts and bolts of what 501(c)(3) entities must do to keep their tax-exempt status and comply with tax obligations.

    This introductory workshop is designed for organization administrators, volunteers who are responsible for tax compliance, the faculty and students of its academic hosts, and nonprofit practitioners.

    Enrolled agents who attend the workshops receive six continuing education credits.

    IRD, IRD, IRD is the Word: IRD Consequences of IRA Distribution to Charities

    October 16, 2013


    From TrustBryanCave.com

    Once again, the Internal Revenue Service reminds us in PLR 201330011 that a distribution from an IRA to a residuary beneficiary will not result in recognition of IRD (also known as income in respect of a decedent) to the estate or trust, as only the residuary beneficiary will recognize the IRD.

    Here the Decedent’s Estate was the beneficiary of the Decedent’s IRA. Under the provisions of the Decedent’s Will, his Estate poured over to his Revocable Trust on his death. His Revocable Trust provided that each of two Charities were to receive a percentage of the residue of his Trust, and further provided that the Trustee could satisfy this percentage gift in cash or in kind and also could allocate different assets to different residuary beneficiaries in satisfaction of their percentage interest in the trust residue.

    Of course, the IRA constitutes income in respect of a decedent

    Check it Out and Check it Off: 2014 Group Health Plan Checklist

    October 15, 2013


    With 2014 just around the corner, numerous mandates under the Patient Protection and Affordable Care Act, as amended (“PPACA”) are about to become effective.  Below is a checklist of upcoming PPACA mandates that employers must implement in 2014, as well as a list of existing enrollment and annual notice requirements that group health plan sponsors should consider during open enrollment. This is the first in a series of checklists regarding year-end benefits and compensation issues. Please watch for additional checklists on executive compensation and qualified retirement plan matters.

    Click HERE to view the entire Alert.

    The Contraceptive Mandate: Strategic Planning for Religious Organizations

    October 2, 2013


    Under the Patient Protection and Affordable Care Act (“ACA”), employers with group health plans must provide preventive health services without charging a co-pay, coinsurance payment, or a deductible.  On August 1, 2011, the Department of Health & Human Services (HHS) adopted guidelines outlining the required preventive health care for women. That guidance requires coverage for all FDA-approved contraceptive services, including the “morning after” pill and the “week after” pill. When this HHS guidance was initially issued, many religious organizations objected to the contraceptive coverage requirement on the ground that this coverage was in direct conflict with their religious beliefs. HHS subsequently amended the regulations to exempt entirely organizations described in Internal Revenue Code sections 6033(a)(1) and 6033(a)(3)(A)(i) or (iii). These sections include organizations that may be classified for tax code purposes as churches, conventions or associations of churches, integrated auxiliaries or religious orders.  For those objecting nonprofit religious organizations that do not

    Starting & Governing a Nonprofit 501(c)(3) in Missouri

    October 2, 2013


    When: Thursday, November 14, 2013 || 9 AM–4 PM 

    Where: J.C. Penney Conference Center, UMSL North Campus

    Fee: $89, lunch included – Click here to register now!

    Starting a 501(c)(3) nonprofit organization and governing a 501(c)(3) nonprofit organization are flip sides of the same coin. Steps you take in forming a 501(c)(3) affect how your organization must operate in the future. Steps you take in the governance and operation of your 501(c)(3) affect your ability to maintain your 501(c)(3) tax-exempt status with the IRS on an ongoing basis. Come to this class to learn how to start a Missouri nonprofit corporation that will seek to obtain 501(c)(3) tax-exempt status from the IRS. In addition, this class will cover good governance policies, strategies, and requirements that will allow your organization to maintain its 501(c)(3) tax-exempt status on an ongoing basis once you are up and running. This

    Does the IRS Have Your Current Address?

    September 24, 2013


    Does the IRS Have Your Current Address?

    September 24, 2013

    Authored by: Keith Kehrer

    It is critical that the IRS records reflect your organization’s current address.  In a recent letter ruling, PLR 201338054, the IRS revoked exempt status of an organization that failed to respond to a letter or sign for the certified mail informing the organization that it had been selected for audit.  The IRS cited the Code provisions under Sections 6001 and 6033 that reqauire a tax-exempt organization to maintain records and make such records available to the IRS for inspection. 

    While it is not clear whether the organization in the ruling failed to respond because the letters were sent to a prior address, in my experience I am aware of situations where that was the case.  Indeed, I suspect many of the small charities that lost tax-exempt status for failure to file the Form 990-N for three years were sent notices from the IRS regarding the filing obligation to a prior address and the organizations never received

    IRS Exempt Organization Newsletter 2013-18

    September 3, 2013


    On August 30, the IRS released its Exempt Organization Newsletter, Issue Number 2013-18. Topics include the following:

  • IRS describes Code Sec. 4959 excise tax reporting for charitable hospitals
  • EO’s latest changes to implement the TIGTA recommendations
  • IRS offers alternative solution for political organizations filings made July/August
  • Sign up for upcoming IRS Exempt Organizations phone forums
  • Review the 2013–2014 Priority Guidance Plan
  • Register for EO workshops
  • e-Services unavailable this weekend