Received: from mailer5.service.govdelivery.com ([208.42.190.165]:58371) by stodi.digitalkingdom.org with esmtp (Exim 4.76) (envelope-from ) id 1S7woh-0001S9-IB for secretary@lojban.org; Wed, 14 Mar 2012 15:37:24 -0700 Received: from service.govdelivery.com ([10.10.22.227]) by mailer5.service.govdelivery.com (-); Wed, 14 Mar 2012 17:36:41 -0500 X-VirtualServer: Default, mailer5.service.govdelivery.com, 10.10.22.165 X-VirtualServerGroup: Default X-MailingID: 16913189::20120314.6175561::1001::MDB-PRD-BUL-20120314.6175561::secretary@lojban.org::131163 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_47A_FECC_0AAD1ED9.00594FC5" x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-AccountCode: USIRS Errors-To: info99@service.govdelivery.com Reply-To: Exempt Organization Update MIME-Version: 1.0 Message-ID: <1331764343190.915300.47530222.bulletin.irs@service.govdelivery.com> Subject: [Exempt Organizations Update - e-News for Charities and Nonprofits] Date: Wed, 14 Mar 2012 17:36:08 -0500 To: secretary@lojban.org From: Exempt Organization Update X-Spam-Score: -0.5 (/) X-Spam_score: -0.5 X-Spam_score_int: -4 X-Spam_bar: / ------=_NextPart_47A_FECC_0AAD1ED9.00594FC5 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/bulletins/gd/USIRS-33013f?reqfrom=3Dshar= e ] IRS.gov Banner=20 EO Update -e-News for Charities and Nonprofits March 14, 2012=20 =20 Useful Links: IRS.gov [ http://www.irs.gov/ ] Charities and Nonprofits=20 Homepage [ http://www.irs.gov/charities/index.html ] EO FAQs [ http://www.irs.gov/charities/content/0,,id=3D96986,00.html ] EO Forms and Publications [ http://www.irs.gov/charities/article/0,,id=3D= 96774,00.html ] EO Newsletter [ http://www.irs.gov/charities/article/0,,id=3D135307,00.ht= ml ] Life Cycle [ http://www.irs.gov/charities/charitable/article/0,,id=3D1364= 59,00.html ] ________________________________________________________________________ Upcoming Events: EO Calendar of Events [ http://www.irs.gov/charities/article/0,,id=3D9608= 3,00.html ] ________________________________________________________________________ IRS Resources Compliance & Enforcement [ http://www.irs.gov/compliance/index.html ] Contact My Local Office [ http://www.irs.gov/localcontacts/index.html ] e-file [ http://www.irs.gov/efile/index.html ] Forms & Pubs [ http://www.irs.gov/formspubs/index.html ] Frequently Asked Questions [ http://www.irs.gov/faqs/index.html ] News [ http://www.irs.gov/newsroom/index.html ] Taxpayer Advocacy [ http://www.irs.gov/advocate/index.html ] Where to File [ http://www.irs.gov/file/index.html ] ________________________________________________________________________ =20 Issue Number:=C2=A0=C2=A0=C2=A0=C2=A02012-6 Inside This Issue * Reliance for Contributors and Grantors [ #First ]=20 * Removing an Organization from the Auto-Revocation List [ #Second ]=20= * Select Check Data Alerts [ #Third ]=20 * IRS Encourages Employers to Check Out the Small Business Health Care = Tax Credit [ #Fourth ]=20 * IRS and Treasury Invite Recommendations for 2012-13=C2=A0Guidance Pri= ority List [ #Fifth ]=20 * Winter 2012 Statistics of Income Bulletin Features Exempt Organizatio= ns Topics [ #Sixth ]=20 * Check Out the IRS YouTube Channel [ #Seventh ]=20 * IRS to Co-Sponsor Conference on Nonprofit Governance [ #Eighth ]=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0*Reliance for Contributors and Grantors** ____= ____________________________________________________________________ For deductibility and other purposes specified in Revenue Procedure 2011-= 33 [ http://www.irs.gov/irb/2011-25_IRB/ar13.html ],=C2=A0 contributors a= nd grantors can rely on the exempt status and foundation status of an org= anization as posted on either the "Exempt Organizations Select Check "Pub= [ http://www.irs.gov/charities/article/0,,id=3D249767,00.html ] 78 data = page or the Statistics of Income (SOI) Tax Stats - Exempt Organizations B= usiness Master File Extract [ http://www.irs.gov/taxstats/charitablestats= /article/0,,id=3D97186,00.html ] (EO BMF) (unless they have specific know= ledge to the contrary). =C2=A0=20 Prior to the introduction of "EO Select Check", the electronic Publicatio= n 78 and EO BMF were updated on different schedules, causing some confusi= on. Now both the "Select Check "Pub 78 Data and EO BMF are updated monthl= y, but not necessarily on the same day. To assist you in your searches, the IRS is now publishing the date the da= ta was posted to each of the three applications on EO Select Check, as we= ll as on EO BMF. =C2=A0=20 For further information, read this FAQ [ http://www.irs.gov/charities/con= tributors/article/0,,id=3D255572,00.html ] and review the "Select Check=C2= =A0"Search Tips [ http://www.irs.gov/charities/article/0,,id=3D249768,00.= html ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0Removing an Organization from the Auto-Revocat= ion List* _______________________________________________________________= _________ Some organizations have asked why their name has not been deleted from th= e auto-revocation list [ http://www.irs.gov/charities/article/0,,id=3D240= 099,00.html ] after they have reapplied and their tax-exempt status has b= een reinstated.=C2=A0 The auto-revocation list is the official IRS record= of organizations that have lost their exempt status for failing to file = for three consecutive years.=C2=A0 Organizations will not be deleted from= the list =E2=80=93 even if they subsequently reapply for exemption and a= re reinstated.=C2=A0 See FAQ [ http://www.irs.gov/charities/article/0,,id= =3D250601,00.html ]. If, however, an organization provides documentation to show that it is li= sted erroneously, either because the organization filed [ http://www.irs.= gov/charities/article/0,,id=3D237750,00.html ] or had an IRS determinatio= n of no filing requirement [ http://www.irs.gov/charities/article/0,,id=3D= 237752,00.html ], its name will be deleted.=C2=A0 For additional informat= ion, see these FAQs [ http://www.irs.gov/charities/article/0,,id=3D221600= ,00.html ] newly reorganized into helpful categories. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0*Select Check Data Alerts** __________________= ______________________________________________________ A new feature, Data Alerts [ http://www.irs.gov/charities/article/0,,id=3D= 254845,00.html ], provides additional details for power download users on= the "EO Select Check [ http://www.irs.gov/charities/article/0,,id=3D2497= 67,00.html ] "page. If you notice any data inconsistencies, contact Custo= mer Account Services (CAS) at 1-877-829-5500. *Related Link*: * IR-2012-34 [ http://www.irs.gov/newsroom/article/0,,id=3D255585,00.ht= ml ], IRS Creates Online=C2=A0Search Tool for Easier Check On Information= About Exempt Organizations=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0*IRS Encourages Employers to Check Out the Sma= ll Business Health Care Tax Credit** ____________________________________= ____________________________________ With the calendar year 990 filing due date and business tax filing deadli= nes fast approaching, the Internal Revenue Service=C2=A0 encourages [ htt= p://www.irs.gov/newsroom/article/0,,id=3D255526,00.html ] small employers= that provide health insurance coverage to their employees to check out t= he small business health care tax credit and then claim it if they qualif= y. The recently-revamped Small Business Health Care Tax Credit [ http://www.= irs.gov/newsroom/article/0,,id=3D223666,00.html ] page on IRS.gov is pack= ed with information and resources designed to help small employers see if= they qualify for the credit and then figure it correctly. These include = a step-by-step guide for determining eligibility, examples of typical tax= savings under various scenarios, answers to frequently-asked questions, = a YouTube video and a webinar. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A05.=C2=A0=C2=A0*IRS and Treasury Invite Recommendations for 2= 012-13 Guidance Priority List** _________________________________________= _______________________________ Notice 2012-25 [ http://www.irs.gov/pub/irs-drop/n-12-25.pdf ] invites pu= blic comment on recommendations for items that should be included on the = 2012-2013 Guidance=C2=A0Priority List. The Treasury Department's Office o= f Tax Policy and the=C2=A0IRS use the=C2=A0Guidance=C2=A0Priority List ea= ch year to identify and prioritize the tax issues that should be addresse= d through regulations, revenue rulings, revenue procedures, notices, and = other published administrative guidance. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A06.=C2=A0=C2=A0Winter 2012 Statistics of Income Bulletin Feat= ures Exempt Organizations Topics* _______________________________________= _________________________________ The IRS recently released the Winter 2012 Statistics of Income SOI Bullet= in [ http://www.irs.gov/taxstats/article/0,,id=3D254979,00.html ]. This i= ssue includes a number of articles on subjects of interest to tax-exempt = organizations including=C2=A0Split-Interest Trusts,=C2=A0Unrelated Busine= ss Income Tax Returns and Domestic Private Foundations Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A07.=C2=A0=C2=A0*Check Out the IRS YouTube Channel** _________= _______________________________________________________________ Did you know that the IRS YouTube Channel [ http://www.youtube.com/user/i= rsvideos/featured ] features tax tips on many topics, including=C2=A0a nu= mber of subjects of interest to tax-exempt organizations?=C2=A0 Check out= videos on charitable contributions, classification=C2=A0as employees and= independent contractors, the small business health care tax credit, and = the annual filing requirements for small tax-exempt organizations and man= y more. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A08.=C2=A0=C2=A0*IRS to Co-sponsor Conference on Nonprofit Gov= ernance** _______________________________________________________________= _________ The IRS, Georgetown Law School and Independent Sector will co-sponsor a p= rogram on Nonprofit Governance: Empowering Board Leadership on Wednesday,= April 18, 2012 at the Georgetown Law Center. Find more information and r= egister [ https://www.law.georgetown.edu/cle/showEventDetail.cfm?ID=3D26= 5 ]online today. Back to Top [ #Fifteenth ] ________________________________________________________________________ If you have a technical or procedural question relating to Exempt Organiz= ations, visit the Charities and Nonprofits [ http://www.irs.gov/eo ] home= page on the IRS.gov Web site. If you have a specific question about exempt organizations, call *EO Cust= omer Account Services at 1-877-829-5500*. Subscribe [ http://www.irs.gov/charities/article/0,,id=3D154837,00.html ]= to EO Update. This message was distributed automatically from the mailing list eo-updat= e. *Please Do Not Reply To This Message*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact support@govde= livery.com. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ http://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =C2=B7 Internal Revenue Service =C2=B7 1111 Constitution Ave. N.W. = =C2=B7 Washington DC 20535 Powered by GovDelivery [ http://www.govdeliver= y.com/portals/powered-by ] =0A ------=_NextPart_47A_FECC_0AAD1ED9.00594FC5 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = [Exempt Organizations Update - e-News for Charities and Nonprofits]

3D'Bookmark

=
EO Update -e-News for Charities and Nonpr= ofits March 14, 2012

Useful Links:

IRS.gov=

Charities and Nonprofits
Homepage

EO FAQs

EO Forms and Publications

EO Newsletter

Life Cycle

Upcoming Events:

EO Calendar of Events

IRS Resources

Compliance & Enforcement

Contact My Local Office

e-file

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocacy

Where to File

Issue Number:    2012-6=

Inside This Issue=

  1. Reliance for Contributors and Grantors
  2. Removing an Organization from the Auto-Revocation= List
  3. Select Check Data Alerts
  4. IRS Encourages Employers to Check Out the Small B= usiness Health Care Tax Credit
  5. IRS and Treasury Invite Recommendations for 2012-1= 3 Guidance Priority List
  6. Winter 2012 Statistics of Income Bulletin Features= Exempt Organizations Topics
  7. Check Out the IRS YouTube Channel
  8. IRS to Co-Sponsor Conference on Nonprofit Governa= nce
  1.  Reliance for = Contributors and Grantors=20

For deductibility and other purposes specified in Revenue Procedure 2011-33,  contributors and grantors c= an rely on the exempt status and foundation status of an organization as = posted on either the Exem= pt Organizations Select Check Pub 78 data page or the Statistics of Income (SOI= ) Tax Stats - Exempt Organizations Business Master File Extract (EO B= MF) (unless they have specific knowledge to the contrary).
  Prior to the introduction of EO Select Check, the electronic= Publication 78 and EO BMF were updated on different schedules, causing s= ome confusion. Now both the Select Check Pub 78 Data and EO BMF = are updated monthly, but not necessarily on the same day.

To assist you in your searches, the IRS is now publishing the date the= data was posted to each of the three applications on EO Select Check, as= well as on EO BMF.
 
For further information, read this = FAQ and revi= ew the Select Check Search Tips.

Back to Top

  2.  Removing an Organiza= tion from the Auto-Revocation List=20

Some organizations have asked why their name has not been deleted from= the auto-revocation list = after they have reapplied and their tax-exempt status has been reinstated= .  The auto-revocation list is the official IRS record of organizati= ons that have lost their exempt status for failing to file for three cons= ecutive years.  Organizations will not be deleted from the list &nda= sh; even if they subsequently reapply for exemption and are reinstated.&n= bsp; See FAQ.

If, however, an organization provides documentation to show that it is= listed erroneously, either because the organization filed or had an IRS determination of no filing requirement, its name wil= l be deleted.  For additional information, see these FAQs newly reorganized into helpful cate= gories.

Back to Top

  3.  Select Check = Data Alerts=20

A new feature, Data Alerts<= /a>, provides additional details for power download users on the EO Select Check page. If= you notice any data inconsistencies, contact Customer Account Services (= CAS) at 1-877-829-5500.

Related Link:

  • IR-2012-34, IRS Create= s Online Search Tool for Easier Check On Information About Exempt Or= ganizations

Back to Top

  4.  IRS Encourag= es Employers to Check Out the Small Business Health Care Tax Credit=20

With the calendar year 990 filing due date and business tax filing dea= dlines fast approaching, the Internal Revenue Service  encourages small employers that provide= health insurance coverage to their employees to check out the small busi= ness health care tax credit and then claim it if they qualify.

The recently-revamped Small= Business Health Care Tax Credit page on IRS.gov is packed with infor= mation and resources designed to help small employers see if they qualify= for the credit and then figure it correctly. These include a step-by-ste= p guide for determining eligibility, examples of typical tax savings unde= r various scenarios, answers to frequently-asked questions, a YouTube vid= eo and a webinar.

Back to Top

  5.  IRS and Treas= ury Invite Recommendations for 2012-13 Guidance Priority List=20

Notice 2012-25 invites public comment = on recommendations for items that should be included on the 2012-2013 Gui= dance Priority List. The Treasury Department's Office of Tax Policy = and the IRS use the Guidance Priority List each year to id= entify and prioritize the tax issues that should be addressed through reg= ulations, revenue rulings, revenue procedures, notices, and other publish= ed administrative guidance.

Back to Top

  6.  Winter 2012 Statistic= s of Income Bulletin Features Exempt Organizations Topics=20=

The IRS recently released the Winter 2012 Statistics of Income SOI Bulletin. This issue includes= a number of articles on subjects of interest to tax-exempt organizations= including Split-Interest Trusts, Unrelated Business Income Tax= Returns and Domestic Private Foundations

Back to Top

  7.  Check Out t= he IRS YouTube Channel=20

Did you know that the IRS YouTube Chann= el features tax tips on many topics, including a number of subje= cts of interest to tax-exempt organizations?  Check out videos on ch= aritable contributions, classification as employees and independent = contractors, the small business health care tax credit, and the annual fi= ling requirements for small tax-exempt organizations and many more.

Back to Top

  8.  IRS to Co-sp= onsor Conference on Nonprofit Governance=20

The IRS, Georgetown Law School and Independent Sector will co-sponsor = a program on Nonprofit Governance: Empowering Board Leadership on Wednesd= ay, April 18, 2012 at the Georgetown Law Center. Find more information and register online tod= ay.

Back to Top

If you have a technical or procedural question relating to Exempt Orga= nizations, visit the Charities and Nonprofits homepage on the IRS.gov Web site.

If you have a specific question about exempt organizations, call EO Customer Account Services at 1-877-829-5500.

Subscribe to EO Update.

This message was distributed automatically from the mailing list eo-up= date. Please Do Not Reply To This Message.

Update your subscriptions, modify your p= assword or email address, or stop subscriptions at any time on your Subscriber Preferences Page.= You will need to use your email address to log in. If you have questions= or problems with the subscription service, please contact support@govdelivery.com.

This service is provided to you at no ch= arge by the In= ternal Revenue Service (IRS).

This email was sent to secretary@lojban.org by: Internal Revenue Ser= vice (IRS) · Internal Revenue Service · 1111 Constitution A= ve. N.W. · Washington DC 20535 3D"Powered
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