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TE/GE Fiscal Year 2020 Program Letter

October 17, 2019

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TE/GE Fiscal Year 2020 Program Letter

October 17, 2019

Authored by: Keith Kehrer

TE/GE is pleased to announce the release of the Fiscal Year 2020 Program Letter issued by Tamera Ripperda, our new Tax Exempt and Government Entities Commissioner. TE/GE’s compliance program is driven by six portfolio programs:

  • Compliance strategies
  • Data-driven approaches
  • Referrals, claims and other casework
  • Compliance contacts
  • Determinations
  • Voluntary compliance and other technical programs

This year’s Program Letter is part of the IRS-wide commitment to improve efficiency, modernize our systems and business processes, and find ways to better serve taxpayers.

TE/GE will release a summary of its FY2019 accomplishments when all the data is available. You can also view the annual program (or work plan) and accomplishment letters for previous years.

Proposed regulations on reporting requirements; Penalty relief for reliance on Rev. Proc. 2018-38; CP2100 Notices; IRS videos; Rev. Proc. 2019-39

October 4, 2019

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This news release describes proposed regulations clarifying tax-exempt organization reporting.

Additionally, Notice 2019-47 (PDF) provides penalty relief related to taxpayer reliance on Revenue Procedure 2018-38 set aside by the United States District Court for the District of Montana on July 30.

CP2100 Notices

The IRS will issue a CP2100 or CP2100A Notice if the payee’s name and Taxpayer Identification Number (TIN) on an information return doesn’t match IRS records. Such mismatches trigger backup withholding responsibilities. Publication 1281, Backup Withholding on Missing and Incorrect Name/TIN(s) (PDF), contains all the information payers need to comply.

Review these IRS videos:

New private delivery/express mail address for Exempt Organizations submissions

September 30, 2019

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Use the following address for private delivery or express mail for the forms shown above:

Internal Revenue Service

Mail Stop 31A: Team 105

7940 Kentucky Drive

Florence, KY 41042

 

The P.O. Box address for regular mail remains the same:

Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192

If you recently submitted an item to another address, it will be forwarded. You do not have to resubmit.

Help for Victims of Hurricane Dorian

IRS is providing tax relief to those affected by Hurricane Dorian. Visit the Hurricane Dorianpage for the latest updates, videos and resources for clients who are victims of Hurricane Dorian.

The IRS offers online training for charitable organizations that assist with disaster relief.Disaster Relief – Parts 1 and II discuss how charities may provide disaster relief, tax law, deductibility of contributions and tax treatment of relief recipients. Organizational leadership and volunteers

Focus on Fraud: Prevention and Detection Measures for Nonprofit Organizations

September 18, 2019

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Oct. 10, 2019 from 2-5 p.m. in #402 J.C. Penney Conference Center

News stories about fraud and embezzlement at nonprofit organizations abound.  Too many organizations find themselves dealing with these kinds of problems when an understanding of common schemes, and the implementation of relatively simple, yet important processes, procedures, and policies could protect them from many of these issues.

Join us for a discussion on how nonprofits can prevent and detect fraud within their organizations. Topics to be covered include:

  • Prevalence of Fraud and Recent Examples of Fraud
  • Common Types of Fraud Schemes
  • Red Flags
  • Preventive and Detective Internal Controls
  • Investigating Potential Frauds

Instructor Christina Solomon is a Partner in Rubin Brown’s Business Advisory Services Group. As a financial forensics expert, she performs forensic accounting analysis and fraud investigations. She has provided financial consultation to businesses in a variety of industries, including manufacturing and distribution, professional service firms,

Upcoming professional development class offered by the NPML Program at UMSL: “Hot topics in Volunteer Management”

September 10, 2019

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Friday, Sept. 27, 2019 from 9 a.m. to 4 p.m. Room #004 Anheuser-Busch Hall/ABH (on the UMSL north campus)

Ask any volunteer coordinator what their biggest challenges are, and these topics will inevitably come up! From recruiting volunteers to managing challenging volunteers, our roster of local volunteer management experts will provide best practices to help tackle your top concerns. Facilitated by Katelind Hosie, MVMA President and Lead Volunteer Center Manager for the United Way of Greater St. Louis, this fast-paced day of speakers will give attendees practical strategies that they can apply to their own volunteer programs.

Topics and speakers:

  • Dealing with “problem” volunteers – Karen Englert, Boys & Girls Clubs of Greater St. Louis
  • Volunteer training best strategies – Stephanie Moreland, Circle of Concern
  • Volunteer Recruitment – Stephanie McCreary, Oasis
  • Special population volunteers – Curtis Parsons, Missouri Botanical Garden
  • Creative ways to engage volunteers – Jessa Glick, Easter

Exempt Organization Update

August 19, 2019

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Exempt Organization Update

August 19, 2019

Authored by: Keith Kehrer

Redesigned Charities and Nonprofits landing and associated webpages launched

Various Charities and Nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing.

 

Charitable hospitals under the Affordable Care Act – Section 501(r)

The IRS updated webpages detailing four additional requirements under Internal Revenue Code Section 501(r) that must be met by charitable hospitals tax-exempt under Section 501(c)(3). Watch this Overview of Requirements for Charitable Hospitals under Section 501(r) presentation.

 

TE/GE Issue Snapshots provide guidance to IRS employees working hospital cases:

New IRS Tax Withholding Estimator Tell your employees about the new IRSTax Withholding Estimator. The new taxpayer-friendly tool on IRS.gov helps workers tailor the amount of income tax their

Information on fake charities; Revisions to Form 8976 registration system; Update to Revenue Procedure 75-50

June 27, 2019

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Beware of fake charities IRS cautions taxpayers on scams involving disasters, charitable causes andencourages taxpayers to donate to recognized charities to help disaster victims. IRS’ annual “Dirty Dozen” also lists a variety of common scams taxpayers may encounter.

Understanding Disaster Relief Tax Law and Contribution Deductibility The IRS offers two courses – Disaster Relief – Parts 1 and II – for charitable organizations providing disaster relief. Topics include how charities may provide disaster relief, deductibility of contributions and tax treatment of relief recipients. Organization leadership and volunteers should review the Tax-Exempt Organization Workshop that includes important information on the benefits, limitations and expectations of tax-exempt organizations.

Revisions made to IRS Online Registration System for 501(c)(4) Certification Organizations required to submit Form 8976, Notice of Intent to Operate Under Section 501(c)(4), will notice a new look and improved navigation at the Online Registration System for 501(c)(4)

New Regulations for Charitable Contributions in Exchange for State or Local Tax Credits

June 19, 2019

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The IRS has issued final regulations that address the question of whether a state or local tax credit should be treated as a return benefit, or quid pro quo, when received in return for making a charitable contribution. Under Reg § 1.170A-1(h)(3), the amount of a taxpayer’s charitable contribution deduction under section 170(a) is reduced by the amount of any state or local tax credit that the taxpayer receives or expects to receive in consideration for the taxpayer’s payment or transfer. An exception applies for taxpayers when the state and local tax credits received or expected to be received is 15 percent or less of the taxpayer’s payment or fair market value of the property transferred.

The new regulation also addresses whether state or local tax deductions received in return for making a charitable contribution should be treated as a return benefit. Unlike tax credits, however, state or local tax

Form 990-T Fiscal Year 2017 Corporate Filers Apply Blended Rate to Unrelated Business Taxable Income (UBTI) for Entire Taxable Year

June 7, 2019

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The IRS reminds Form 990-T Corporate Filers of new tax law provisions that could affect the tax rate applicable to their UBTI. Specifically, fiscal 2017 corporate filers should apply a blended rate to their UBTI for the entire 2017 taxable year, including any UBTI from amounts paid or incurred after December 31, 2017 that increase UBTI under new Section 512(a)(7).

The Tax Cuts and Jobs Act (TCJA) introduced a flat 21 percent corporate tax rate for tax years beginning after December 31, 2017. However, corporations with fiscal tax years beginning in 2017 and ending in 2018 calculate their tax by blending the rates in effect before 2018 with the rate in effect after 2017. An exempt organization that’s a corporation with a 2017 fiscal year calculates its tax liability by applying the pre-2018 rate and the post-2017 rate to the corporation’s taxable income for the entire tax year. It prorates

Statistician, revenue agent, and tax examining technician opportunities at the IRS, Tax Exempt & Government Entities

May 28, 2019

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The IRS Tax Exempt & Government Entities Division (TE/GE) has a wide range of job opportunities available. Apply today to become part of our team and help us oversee a vital part of the nation’s tax system.

  • Apply today to become a Statistician. As a Statistician you’ll design, develop, and implement statistical projects, studies and proposals that affect IRS programs and policies.Statistician (Compliance, Planning and Classification) Multiple Locations This job is open 05/23/2019 to 05/28/2019

    Statistician (Compliance, Planning and Classification) Multiple Locations This job is open 05/23/2019 to 05/31/2019

  • TE/GE has many revenue agent positions available across the country for the Exempt Organizations and Employee Plansprograms. As a revenue agent you will use your professional knowledge and skills in accounting, and auditing techniques and practices to examine tax returns and determine the correct tax liability.Internal Revenue Agent (Exempt Organizations) Multiple Locations This job is open 01/30/2019 to