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Group Ruling Holders will no longer receive lists of parent and subsidiary accounts from IRS

March 21, 2019

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As of January 1, 2019, the IRS stopped mailing lists of parent and subsidiary accounts to central organizations (group ruling holders) for verification and return. Central organizations with accounting periods ending June 30, 2019, must submit updates by April 1, 2019. See Group Exemption Rulings and Group Returns for details.

Job opportunities at the IRS, Tax Exempt & Government Entities

March 6, 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.

1. Are you a recent graduate with qualifying accounting credits? Apply today to become a Revenue Agent through our Pathways Recent Graduates program. In this job, you’ll help taxpayers understand and comply with their tax obligations and apply tax laws with integrity and fairness.

IRS Pathways Recent Graduate Program (Internal Revenue Agent)

Multiple Locations

Starting at $33,394 (GS 05-09)

This job is open 02/25/2019 to 03/15/2019

2. Apply today to become a Tax Compliance Officer. As a TCO, you’ll plan, coordinate and conduct independent Correspondence Examinations and related investigations of individual and/or business taxpayers. You’ll also provide tax law and tax-related accounting assistance to taxpayers.

Tax Specialist (Tax Compliance Officer-TCO) **12

TE/GE Fiscal Year 2018 Accomplishments Letter

February 1, 2019

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TE/GE is pleased to announce the release of the Tax Exempt and Government Entities Fiscal Year 2018 Accomplishments Letter that:

  • Contains information on TE/GE’s contributions to the tax administration system
  • Lists each TE/GE function’s accomplishments under the six portfolio programs of our compliance program

You may also want to review the TE/GE Fiscal Year 2019 Program Letter, which explains TE/GE’s compliance program consisting of:

  • Compliance strategies
  • Data-driven approaches
  • Referrals, claims and other casework
  • Compliance contacts
  • Determinations
  • Voluntary compliance and other technical programs
  • IRS issues guidance for determining nondeductible amount of parking fringe expenses and unrelated business taxable income; provides penalty relief to tax-exempt organizations

    December 11, 2018

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    WASHINGTON – The Internal Revenue Service today issuedinterim guidance regarding the treatment of qualified transportation fringe benefit expenses paid or incurred after Dec. 31, 2017.

    The new rules assist taxpayers in determining the amount of parking expenses that are no longer tax deductible. They also help tax-exempt organizations determine how these nondeductible parking expenses create or increase unrelated business taxable income (UBTI).

    The IRS acknowledges that this guidance falls late in the year and taxpayers that own or lease parking facilities may have already adopted reasonable methods in 2018 to determine the amount of their nondeductible parking expenses. Taxpayers may rely on the guidance or, until further guidance is issued, use any reasonable method for determining nondeductible parking expenses related to employer-provided parking. 

    A key part of this guidance is a special rule, enabling many employers to retroactively reduce the amount of their nondeductible parking expenses. Under

    EO Update: e-News for Charities & Nonprofits

    November 16, 2018

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    Latest webcasts for charities and nonprofits

    Four new presentations are available for 501(c)(3) organizations. Additional charities and nonprofits topics are onIRSvideos.gov.

    Recent IRS notices affecting Exempt Organizations

    • Notice 2018-55 Tax reform imposes a 1.4 percent excise tax on the investment income of certain educational institutions.
    • Notice 2018-67 An exempt organization with more than one unrelated trade or business must calculate unrelated business taxable income separately for each trade or business.

    Issue snapshots

    Issue Snapshots are IRS employee job aids that provide analysis and resources along with audit tips and issue indicators for technical tax issues. Visit Issue Snapshots for a complete listing of issue snapshots for Exempt Organizations.

    Centralized IRS advisory committee; 2019 retirement plans and IRA limits

    November 2, 2018

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    IRSAC expands to cover more areas of the IRS; IRPAC and ACT to join centralized advisory committee in 2019 The IRS announced that the Internal Revenue Service Advisory Committee’s (IRSAC) role will expand in 2019 to have a wider portfolio and will incorporate the Information Reporting Program Advisory Committee (IRPAC) and the Advisory Committee on Tax Exempt and Government Entities (ACT). Although ACT will no longer exist, the IRS emphasizes that TE/GE issues will remain a priority area in the expanded IRSAC.

    401(k) contribution limit increases to $19,000 for 2019; IRA limit increases to $6,000 The Internal Revenue Service announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019.

    IRS launches easy-to-use tax reform webpage

    October 25, 2018

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    The IRS has launched an easy-to-use webpage, IRS.gov/taxreform, with information about how the Tax Cuts and Jobs Act affects your taxes, with a special section focused on tax exempt entities.

    The tax reform page features three areas designed specifically for:

    • Individuals – For example, standard deduction increase, child tax credit, withholding. Use the Withholding Calculator to make sure you’re withholding enough tax from your paycheck.
    • Businesses – For example, depreciation, expenses and qualified business income deductions.
    • Tax Exempt Entities – For example, tax reform affecting retirement plans, tax-exempt organizations and governments.

    Under the Tax Exempt Entities tab, you’ll find highlights of how tax reform affects retirement plans, tax-exempt organizations and tax-advantaged bonds.

    Retirement plans

    • Rollovers of retirement plan loan offsets – If your plan offsets an outstanding loan balance when you leave employment, you have until the due date of your individual

    TE/GE Fiscal Year 2019 Program Letter

    October 4, 2018

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    The Fiscal Year 2019 Program Letter explains TE/GE’s compliance program consisting of:

  • Compliance strategies
  • Data-driven approaches
  • Referrals, claims and other casework
  • Compliance contacts
  • Determinations
  • Voluntary compliance and other technical programs
  • The Program Letter (referred to as a Work Plan or Priority Letterin prior fiscal years) outlines TE/GE’s commitment to improving customer experience and reducing taxpayer burden, while cultivating a strong work force.

    Similar to the FY 2017 Accomplishments summary, TE/GE will release a summary of its FY 2018 accomplishments when all the data is available.

    The Best Lawyers in America© Team Members

    August 21, 2018

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    The Best Lawyers in America© Team Members

    August 21, 2018

    Authored by: BCLP

    Congrats to our Team Members, Gino Serra, Frank Wolff, and Keith Kehrer, for inclusion in the 2019 Edition of The Best Lawyers in America© in the Nonprofit / Charities Law category. Congrats to our Team Members Kimberly Civins, Michael Bland, Renee Gabbard, Shannon Barks, John Ready, Steve Daiker, Larry Brody, John Schaperkotter and Kathy Sherby for inclusion in the 2019 Edition of The Best Lawyers in America© in the Trusts and Estates category.

    The Best Lawyers in America© is the oldest lawyer-rating publication in the U.S., and inclusion in Best Lawyers is based entirely on peer-review.

    Updates to Charitable Contribution Procedures

    August 8, 2018

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    To simplify compliance for grantors and contributors to tax-exempt organizations, the IRS recently issued an updated revenue procedure (Rev. Proc. 2018-32) that combines previously scattered guidance on deductibility and reliance issues. The new revenue procedure explains when grantors and contributors may rely on a listing of an organization on an IRS database of organizations eligible to receive contributions under Sec. 170 for purposes of determining whether the grants or contributions may be deductible under Sec. 170.

    Searchable Databases

    The IRS maintains and updates two different publicly available databases on organizations eligible to receive tax-deductible contributions under Sec. 170. The first lists organizations that are eligible to receive tax-deductible charitable donations (eligible organization list), and the second is an extract of certain information concerning tax-exempt organizations from the IRS electronic Business Master File (the EOB MF Extract).

    Historically, the eligible organization list was maintained in print form in IRS Publication 78.