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New job announcements in TE/GE; Follow IRS on social media and sign up for TE/GE newsletters

May 12, 2021

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TE/GE job announcements

The IRS has announced multiple full-time positions in the Tax Exempt/Government Entities division available across the country. These job announcements close soon, so apply today on USAJOBS.gov to become part of our team.

We’re hosting virtual information sessions for these job openings. Hear from employees currently working in these positions and gain a better understanding of the work they do day-to-day. A representative from HR will also discuss the application process and some of the requirements for the positions.

EO Update: e-News for Charities & Nonprofits

March 18, 2021

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EO Update: e-News for Charities & Nonprofits

March 18, 2021

Authored by: BCLP

Update on mandatory electronic filing for Form 990-T

The Taxpayer First Act requires certain exempt organizations to file information and tax returns electronically for tax years beginning after July 1, 2019. Pending conversion of Form 990-T, Exempt Organization Business Income Tax Return, to electronic format, the IRS has continued to accept the 2019 tax-year versions of this return on paper.

The 2020 Form 990-T and its instructions have been updated for e-filing of returns with due dates on or after April 15, 2021. As of the beginning of March 2021, several providers have made software available to file Form 990-T electronically. Information about software providers supporting electronic filing of Form 990-T can be found on the Exempt Organizations Modernized e-File (MeF) Providers page.

Any 2020 Form 990-T with a due date on or after April 15, 2021, must be filed electronically and not on paper. A limited exception applies

Tax Exempt and Government Entities Fiscal Year 2020 Accomplishments Letter

February 8, 2021

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Tax Exempt and Government Entities is pleased to release ourFiscal Year 2020 Accomplishments Letter (PDF). Highlights of our accomplishments during the last fiscal year include:

  • Supporting IRS efforts to provide COVID-19-related relief to employers and individuals
  • Introducing a new electronic examinations process
  • Transitioning to several mandatory electronic forms
  • Pivoting to virtual outreach during the pandemic
  • Allowing individually designed hybrid plan sponsors to submit determination letter applications
  • Continuing to strengthen our fraud, promoter, Abusive Tax Avoidance Transactions and global high wealth programs

You can also review the TE/GE Fiscal Year 2021 Program Letter (PDF), which explains our priorities for the current fiscal year and the Compliance Program and Priorities webpage that provides information about additional compliance initiatives.

1099-NEC Awareness Day

January 8, 2021

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1099-NEC Awareness Day

January 8, 2021

Authored by: BCLP

The Tax Exempt and Government Entities Division (TEGE) invites you to join us for a free Zoom awareness meeting on either January 12, 2021 or January 14, 2021.

This meeting is designed to help exempt organizations understand the new Form 1099-NEC (Non-Employee Compensation) reporting requirements for the 2020 filing season.  Each session is limited to the first 950 participants.

Dates and Times:

Several dates and times offered to maximize the reach of the event.

Tuesday January 12th, 2021

9:00 a.m. Eastern – Meeting ID: 161 617 7980

2:00 p.m. Eastern – Meeting ID: 160 527 4160

Thursday January 14th, 2021

11:00 a.m. Eastern – Meeting ID: 160 684 3808

4:00 p.m. Eastern – Meeting ID: 161 660 1009

Participants may also join via voice call using the following information:

Dial by your location and input the meeting ID when prompted:

  • +1 669 254 5252 US

New TE/GE Compliance Program Initiatives

January 5, 2021

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New TE/GE Compliance Program Initiatives

January 5, 2021

Authored by: BCLP

TE/GE has updated its Compliance Program and Prioritieswebpage. This page provides information about initiatives under each of our compliance program’s six components that work together to promote compliance by tax-exempt and government entities:

  • Compliance Strategies
  • Data-Driven Approaches
  • Referrals, Claims and Other Casework
  • Compliance Contacts
  • Determinations
  • Voluntary Compliance and Other Technical Programs

We’ll update this page at the beginning of each fiscal year quarter with information about new initiatives. Visit the page today to learn more about each of these six components and the initiatives supporting each component, including our new initiatives under:

  • Compliance Strategies
    • TE/GE: Worker Classification
    • Employee Plans: Required Minimum Distributions in Large Defined Benefit Plans
    • Employee Plans: Earned Income for Self-Employed Plans
  • Compliance Contacts
    • Employee Plans: Inflated assets
    • Employee Plans: Partial Termination/Partial Vesting
    • Exempt Organizations: IRC 509(a)(3) Organizations Misfiling Form 990-N

IRS fights fraud aimed at charities, joins international awareness week

October 19, 2020

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WASHINGTON — The Internal Revenue Service is combating fraud by once again joining organizations around the world to highlight the third annual International Charity Fraud Awareness Week, Oct. 19-23.

International Charity Fraud Awareness Week (ICFAW) brings together everyone involved in the charity and not-for-profit sectors to raise awareness of and share good practices for tackling fraud and cybercrime. This award-winning campaign is led by a coalition of over 40 charities, regulators, law enforcement organizations, representative and umbrella bodies, and other not-for-profit stakeholders.

The IRS is partnering with ICFAW as part of its ongoing commitment to fight fraud against charities, businesses and individuals.

All charities are susceptible to fraud and can be targeted. Those providing services and supporting local communities may be especially vulnerable to fraudsters attempting to exploit the current pandemic or weather-related disasters. More than ever, charities need to be fraud aware and take steps to protect their money,

EO Update: e-News for Charities & Nonprofits

October 5, 2020

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EO Update: e-News for Charities & Nonprofits

October 5, 2020

Authored by: BCLP

New Navigating the Charities and Nonprofits website video

To help people visiting the Charities and Nonprofits section of IRS.gov, the IRS has created a special video to help you navigate the web page regardless of whether you are a first-time visitor or know exactly what you are looking for but just can’t find it.

Worker Classification Webinar

The Tax Exempt and Government Entities Division would like to invite you to register to watch the free Worker Classification Webinar on October 7, 2020 at 1:00 p.m. (ET).

This webinar is designed to help government and private sector entities understand the definition of an employee and determine whether a worker is an employee or independent contractor. It will also cover Form SS-8, Classification Settlement Agreements and what to do if an individual is an employee.

Questions emailed to: tege.outreach@irs.gov with subject line “Pre-submitted questions for the Workers Classification webinar

Church Waivers for Refund Claims and Abatement Requests

August 14, 2020

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On July 15, 2020, the IRS issued interim guidance (IG) providing instructions to examiners on how to inform churches of the option to authorize the Service to consider church claims for refund or requests for abatement without following the otherwise applicable procedures of Internal Revenue Code (IRC) Section 7611. The IRS generally must follow several procedural steps under Section 7611 before it can commence an inquiry or examination of a church.

Section 7611 and the related regulations permit a church to waive the application of these procedures by submitting a written waiver. Absent a waiver, the IRS follows these procedures even if the church initiated the contact. For example, if the IRS is requesting information to verify and process a church’s claim for refund or request for abatement.

As described in the IG, the IRS developed a voluntary written waiver process to allow more expeditious processing of these claims

Chambers High Net Worth 2020

July 14, 2020

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Chambers High Net Worth 2020

July 14, 2020

Authored by: BCLP

Chambers & Partners has recognized Bryan Cave Leighton Paisner in the 2020 edition of Chambers High Net Worth Guide. The publication named 10 Private Client and Family Asset Protection lawyers across the globe as leading lawyers in their field.

 The Chambers High Net Worth Guide ranks the top lawyers and law firms for international private wealth. The guide also recommends leading accountancy firms, private banks, wealth managers, trust companies and other professional advisers to HNW and UHNW clients around the world.

FIRM RANKINGS:

Georgia

Private Wealth Law – Band 2

London (Firms)

Private Wealth Law – Band 3

Missouri

Private Wealth Law – Band 1

Russia

Private Wealth Law – Band 3

 

RANKED LAWYERS:

Family/Matrimonial: High Net Worth

UK

Elizabeth Hicks – Band 1

 

Private Wealth Law

GEORGIA

Kimberly Civins – Band 2

Tiffany McKenzie – Up and Coming

LONDON (FIRMS)

Damian Bloom – Band 3

Reshmi

U.S. Congress Gives Employers an Incentive to Retain Employees in CARES Act

April 9, 2020

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Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) , enacted on March 27, 2020, introduces an employee retention tax credit (the “ERC”) designed to incentivize employers affected by the COVID-19 crisis to retain employees.  Subject to certain limitations outlined below, the amount of the credit is 50% of qualified wages paid by an eligible employer, up to a maximum of $10,000 per employee. The ERC is applied against the employer portion of Social Security taxes (but not the employer portion of Medicare taxes) and is a refundable credit. Thus, to the extent the amount of the credit during any calendar quarter exceeds the employer’s applicable employment taxes for such quarter, the excess will be treated as a refundable overpayment under the Internal Revenue Code of 1986 (the “Code”).  The ERC is applicable to wages paid after March 12, 2020 and before January 1, 2021