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Content preview: [ http://content.govdelivery.com/bulletins/gd/USIRS-5b6a10?reqfrom=share ] IRS.gov Banner EO Update: e-News for Charities and Non-Profits November 7, 2012 Useful Links: [...] Content analysis details: (0.3 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- -0.0 SPF_PASS SPF: sender matches SPF record -0.7 RP_MATCHES_RCVD Envelope sender domain matches handover relay domain 1.0 URI_MALWARE_BH URI: Possible BlackHole malware links / phishing 0.0 HTML_MESSAGE BODY: HTML included in message 0.0 LOTS_OF_MONEY Huge... sums of money 0.0 FILL_THIS_FORM_SHORT Fill in a short form with personal information ------=_NextPart_DD6_12A3_56518B09.1E0D0EA0 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/bulletins/gd/USIRS-5b6a10?reqfrom=3Dshar= e ] IRS.gov Banner=20 EO Update: e-News for Charities and Non-Profits November 7, 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-&-Non-Profits/Frequently-Asked-Que= stions-about-Tax-Exempt-Organizations ] EO Forms and Publications [ http://www.irs.gov/Charities-&-Non-Profits/EO= -Forms-and-Publications ] EO Newsletter [ http://www.irs.gov/Charities-&-Non-Profits/Current-Editio= n-of-Exempt-Organizations-Update ] Life Cycle [ http://www.irs.gov/Charities-&-Non-Profits/Life-Cycle-of-an-= Exempt-Organization ] ________________________________________________________________________ Upcoming Events: EO Calendar of Events [ http://www.irs.gov/Charities-&-Non-Profits/Calend= ar-of-Events ] ________________________________________________________________________ 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=A02012-18 Inside This Issue * IRS announces disaster relief for victims of Hurricane Sandy [ #First= ]=20 * Annual Western Conference on Tax- Exempt Organizations this month [ #= Second ]=20 * Hearing set on additional requirements for charitable hospitals [ #Th= ird ]=20 * IRS issues guidance on inflation adjustments for 2013 [ #Fourth ]=20 * Register for upcoming workshops for small and medium-sized charities in Virginia and Arkansas [ #Fifth ]=20 * IRS announces 2013 pension plan limitations; Taxpayers may contribute= up to $17,500 to their 401(k) plans in 2013 [ #Sixth ]=20 * IRS Exempt Organizations releases survey to small tax-exempt organiza= tions [ #Seventh ]=20 * PTIN renewal period underway for all tax professionals; Registered ta= x return preparer candidates urged to schedule tests [ #Eighth ]=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0*IRS announces disaster relief for victims of = Hurricane Sandy** _______________________________________________________= _________________ As part of its efforts to support people in the areas hit by Hurricane Sa= ndy, the IRS is expediting the review and approval process for organizati= ons that are applying for tax-exempt status to provide relief for Hurrica= ne Sandy=E2=80=99s victims. Often, it=E2=80=99s best to use existing charities, including churches an= d other places of worship, because they tend to have fund-raising and dis= tribution infrastructures already in place and frequently can administer = relief programs more efficiently than newly formed organizations. =C2=A0 But those who have decided they would prefer to start their own charity s= hould apply to the IRS for tax-exempt status by filing IRS Form 1023. At = the top of the form write, =E2=80=9CDisaster Relief, Hurricane Sandy.=E2=80= =9D The IRS will expedite those applications and ensure they meet the legal r= equirements for tax exemption.=C2=A0=C2=A0 More details are in IR-2012-87 [ http://www.irs.gov/uac/Newsroom/IRS-Expe= dites-Charity-Applications-and-Urges-Use-of-Existing-Charities ], IRS Exp= edites Charity Applications, Urges Use of Existing Charities. Relief also applies to tax-exempt organizations required to file Form 990= series returns with an original or extended deadline. See IR-2012-83 [ h= ttp://www.irs.gov/uac/Newsroom/IRS-Provides-Tax-Relief-to-Victims-of-Hurr= icane-Sandy;-Return-Filing-and-Tax-Payment-Deadline-Extended-to-Feb.-1,-2= 013 ], IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Fili= ng and Tax Payment Deadline Extended to Feb. 1, 2013. For current information that may apply to your charity, review the follow= ing: * IR-2012-88 [ http://www.irs.gov/uac/Newsroom/Treasury-and-IRS-Announc= e-Special-Relief-to-Encourage-Leave-Donation-Programs-for-Victims-of-Hurr= icane-Sandy ], Treasury, IRS Announce Special Relief to Encourage Leave-D= onation Programs for Victims of Hurricane Sandy=20 * IR-2012-86 [ http://www.irs.gov/uac/Newsroom/Treasury-and-IRS-Expand-= Availability-of-Housing-for-Hurricane-Sandy-Victims ], Treasury and IRS E= xpand Availability of Housing for Hurricane Sandy Victims=20 * IR-2012-85 [ http://www.irs.gov/uac/Newsroom/IRS-Waives-Diesel-Fuel-P= enalty-Due-to-Hurricane-Sandy ], IRS Waives Diesel Fuel Penalty Due to Hu= rricane Sandy=20 * IR-2012-84 [ http://www.irs.gov/uac/Hurricane-Sandy-Qualified-Treatme= nt-of-Payments ], IRS Announces Qualified Disaster Treatment of Payments = to Victims of Hurricane Sandy=20 * IR-2012-82 [ http://www.irs.gov/uac/Newsroom/IRS-Gives-Additional-Tim= e-to-Taxpayers-and-Preparers-Affected-by-Hurricane-Sandy;-File-and-Pay-by= -Nov.-7 ], IRS Gives Additional Time to Taxpayers and Preparers Affected = by Hurricane Sandy; File and Pay by Nov. 7=20 Check Help for Victims of Hurricane Sandy [ http://www.irs.gov/uac/Newsro= om/Help-for-Victims-of-Hurricane-Sandy ] for the latest information. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0*Annual Western Conference on Tax- Exempt Orga= nizations this month** __________________________________________________= ______________________ The annual Western Conference on Tax-Exempt Organizations [ http://www.ir= s.gov/Charities-&-Non-Profits/Conferences-for-Tax-Exempt-Organizations ] = will be held on November 29 & 30, 2012 at the Omni Los Angeles Hotel at C= alifornia Plaza, 251 South Olive Street in Los Angeles, CA. The two-day p= rogram for tax professionals and organization executives is jointly spons= ored by IRS Exempt Organizations and Loyola Law School. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0*Hearing set on additional requirements for ch= aritable hospitals** ____________________________________________________= ____________________ The IRS will hold a public hearing on proposed regulations that provide g= uidance regarding the requirements for charitable hospital organizations = relating to financial assistance and emergency medical care policies, cha= rges for certain care provided to individuals eligible for financial assi= stance, and billing and collections. The public hearing is to be held on Wednesday, December 5, 2012, at 10:00= a.m. The IRS must receive outlines of the topics to be discussed at the = public hearing by Wednesday, November 7, 2012.=C2=A0 Read the complete no= tice of public hearing [ http://www.gpo.gov/fdsys/pkg/FR-2012-10-16/pdf/2= 012-25298.pdf ] for additional information. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0*IRS issues guidance on inflation adjustments = for 2013** ______________________________________________________________= __________ Revenue Procedure 2012-41 [ http://www.irs.gov/pub/irs-drop/RP-12-41.pdf = ] sets forth inflation adjusted items for 2013, including a number of ite= ms of interest to tax-exempt organizations, including adjustments affecti= ng the treatment of: * dues paid to agricultural or horticultural organizations=20 * insubstantial benefit limitations for contributions associated with c= haritable fundraising campaigns=20 * the reporting exception for certain exempt organizations with nondedu= ctible lobbying expenditures=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A05.=C2=A0=C2=A0*Register for upcoming workshops for small and= medium-sized charities in Virginia and Arkansas** ____________________________________= ____________________________________ Take a moment to register for one of our upcoming workshops for small and= medium-sized 501(c)(3) organizations.=C2=A0 Each one-day workshop, prese= nted by experienced Exempt Organizations specialists, will explain what 5= 01(c)(3) organizations must do to keep their tax-exempt status and comply= with tax obligations. The full-day workshops are hosted by Virginia Tech and University of Arka= nsas at Little Rock in their respective states. The workshops are approve= d by the IRS for six continuing education credits for Enrolled Agents and= Registered Tax Return Preparers. This popular introductory workshop is especially designed for administrat= ors or volunteers who are responsible for an organization's tax complianc= e as well as tax professionals who work with the organizations. Registration [ http://www.irs.gov/Charities-&-Non-Profits/Upcoming-Worksh= ops-for-Small-and-Medium-Sized-501%28c%29%283%29-Organizations ] is now a= vailable for the following workshop dates and locations: * December 4 =E2=80=93 Little Rock, AR=20 * December 5 =E2=80=93 Little Rock, AR=20 * December 5 =E2=80=93 Arlington, VA=20 * January 10 =E2=80=93 Portsmouth, VA=20 * January 11 =E2=80=93 Richmond, VA=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A06.=C2=A0=C2=A0*IRS announces 2013 pension plan limitations; = Taxpayers may contribute up to $17,500 to their 401(k) plans in 2013** __= ______________________________________________________________________ The IRS recently announced [ http://www.irs.gov/uac/2013-Pension-Plan-Lim= itations ] cost of living adjustments affecting dollar limitations for pe= nsion plans and other retirement-related items for Tax Year 2013.=C2=A0 I= n general, many of the pension plan limitations will change for 2013 beca= use the increase in the cost-of-living index met the statutory thresholds= that trigger their adjustment.=C2=A0 However, other limitations will rem= ain unchanged because the increase in the index did not meet the statutor= y thresholds that trigger their adjustment. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A07.=C2=A0=C2=A0*IRS Exempt Organizations releases survey to s= mall tax-exempt organizations** _________________________________________= _______________________________ IRS Exempt Organizations has sent out a questionnaire to a sample of rand= omly selected tax-exempt organizations asking them to evaluate one of thr= ee different methods the IRS can use to provide tax information. All are = 501(c)(3) tax-exempt organizations with gross receipts of less than $200,= 000 and assets less than $500,000 that reported in Tax Year 2009 on Form = 990 or Form 990-EZ.=C2=A0 The sample also includes all tax-exempt organiz= ations that filed Form 990-N (e-postcard) in Tax Year 2009. The selected organizations review a sample outreach web page, then comple= te an online survey to evaluate the method=E2=80=99s effectiveness. The survey is the final phase of a research project that will help IRS Ex= empt Organizations understand where small organizations go for informatio= n about tax compliance; what information and guidance they want the IRS t= o develop and how they would like to receive the information. Organizations that received a letter to participate and have questions ca= n email the IRS at tege.eo.ceo@irs.gov. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A08.=C2=A0=C2=A0*PTIN renewal period underway for all tax prof= essionals; Registered tax return preparer candidates urged to schedule te= sts** ___________________________________________________________________= _____ The IRS reminds the nation=E2=80=99s 730,000 federal tax return preparers= that they must renew [ http://www.irs.gov/uac/PTIN-Renewal-Period-Underw= ay-for-All-Tax-Professionals-for-2013 ] their Preparer Tax Identification= Numbers (PTINs) for 2013. Also, preparers who have a competency test req= uirement should take the time now to schedule an appointment for the exam= . Anyone who is a paid federal tax return preparer must register with the I= RS and have a PTIN, as must all Enrolled Agents. Additionally, some retur= n preparers have new continuing education and competency test requirement= s. 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 =EF=BB=BF _______________________________________________________________= _________ 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_DD6_12A3_56518B09.1E0D0EA0 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = Exempt Organization Update

3D'Bookmark

=
EO Update: e-News for Charities and Non-P= rofits
 November 7, 2012

Useful Links:

IRS.g= ov

Charities and Nonprofits
Homepage

EO FAQs

EO Forms and Publications=

EO N= ewsletter

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:    2012-1= 8

Inside This Issue=

  1. IRS announces disaster relief for victims of Hurri= cane Sandy
  2. Annual Western Conference on Tax- Exempt Organiza= tions this month
  3. Hearing set on additional requirements for charita= ble hospitals
  4. IRS issues guidance on inflation adjustments for = 2013
  5. Register for upcoming workshops for small and medi= um-sized
    charities in Virginia and Arkansas
  6. IRS announces 2013 pension plan limitations; Taxpa= yers may contribute up to $17,500 to their 401(k) plans in 2013
    7. =
  7. IRS Exempt Organizations releases survey to smal= l tax-exempt organizations
  8. PTIN renewal period underway for all tax professi= onals; Registered tax return preparer candidates urged to schedule tests<= /a>
  1.  IRS announces= disaster relief for victims of Hurricane Sandy=20

As part of its efforts to support people in the areas hit by Hurricane= Sandy, the IRS is expediting the review and approval process for organiz= ations that are applying for tax-exempt status to provide relief for Hurr= icane Sandy’s victims.

Often, it’s best to use existing charities, including churches a= nd other places of worship, because they tend to have fund-raising and di= stribution infrastructures already in place and frequently can administer= relief programs more efficiently than newly formed organizations.
&= nbsp;
But those who have decided they would prefer to start their ow= n charity should apply to the IRS for tax-exempt status by filing IRS For= m 1023. At the top of the form write, “Disaster Relief, Hurricane S= andy.”

The IRS will expedite those applications and ensure they meet the lega= l requirements for tax exemption.  

More details are in IR-2012-87, IRS Expedites = Charity Applications, Urges Use of Existing Charities.

Relief also applies to tax-exempt organizations required to file Form = 990 series returns with an original or extended deadline. See IR-2012-83, = IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and = Tax Payment Deadline Extended to Feb. 1, 2013.

For current information that may apply to your charity, review the fol= lowing:

Check Help f= or Victims of Hurricane Sandy for the latest information.

Back to Top

  2.  Annual Weste= rn Conference on Tax- Exempt Organizations this month=20

The annual Western Conference on Tax-Exempt Organizations wil= l be held on November 29 & 30, 2012 at the Omni Los Angeles Hotel at = California Plaza, 251 South Olive Street in Los Angeles, CA. The two-day = program for tax professionals and organization executives is jointly spon= sored by IRS Exempt Organizations and Loyola Law School.

Back to Top

  3.  Hearing set o= n additional requirements for charitable hospitals=20=

The IRS will hold a public hearing on proposed regulations that provid= e guidance regarding the requirements for charitable hospital organizatio= ns relating to financial assistance and emergency medical care policies, = charges for certain care provided to individuals eligible for financial a= ssistance, and billing and collections.

The public hearing is to be held on Wednesday, December 5, 2012, at 10= :00 a.m. The IRS must receive outlines of the topics to be discussed at t= he public hearing by Wednesday, November 7, 2012.  Read the complete= notice of public hea= ring for additional information.

Back to Top

  4.  IRS issues g= uidance on inflation adjustments for 2013=20

Revenue Procedure 2012-41 sets = forth inflation adjusted items for 2013, including a number of items of i= nterest to tax-exempt organizations, including adjustments affecting the = treatment of:

  • dues paid to agricultural or horticultural organizations
  • insubstantial benefit limitations for contributions associated with c= haritable fundraising campaigns
  • the reporting exception for certain exempt organizations with nondedu= ctible lobbying expenditures

Back to Top

  5.  Register for = upcoming workshops for small and medium-sized
charities in Virginia = and Arkansas=20

Take a moment to register for one of our upcoming workshops for small = and medium-sized 501(c)(3) organizations.  Each one-day workshop, pr= esented by experienced Exempt Organizations specialists, will explain wha= t 501(c)(3) organizations must do to keep their tax-exempt status and com= ply with tax obligations.

The full-day workshops are hosted by= Virginia Tech and University of Arkansas at Little Rock in their respect= ive states. The workshops are approved by the IRS for six continuing educ= ation credits for Enrolled Agents and Registered Tax Return Preparers.
This popular introductory workshop is especially designed for ad= ministrators or volunteers who are responsible for an organization's tax = compliance as well as tax professionals who work with the organizations.<= br />
Registration is = now available for the following workshop dates and locations:

  • December 4 – Little Rock, AR
  • December 5 – Little Rock, AR
  • December 5 – Arlington, VA
  • January 10 – Portsmouth, VA
  • January 11 – Richmond, VA

Back to Top

  6.  IRS announces= 2013 pension plan limitations; Taxpayers may contribute up to $17,500 to= their 401(k) plans in 2013=20

The IRS recently announced<= /a> cost of living adjustments affecting dollar limitations for pension p= lans and other retirement-related items for Tax Year 2013.  In gener= al, many of the pension plan limitations will change for 2013 because the= increase in the cost-of-living index met the statutory thresholds that t= rigger their adjustment.  However, other limitations will remain unc= hanged because the increase in the index did not meet the statutory thres= holds that trigger their adjustment.

Back to Top

  7.  IRS Exempt = Organizations releases survey to small tax-exempt organizations<= /strong>=20

IRS Exempt Organizations has sent out a questionnaire to a sample of r= andomly selected tax-exempt organizations asking them to evaluate one of = three different methods the IRS can use to provide tax information. All a= re 501(c)(3) tax-exempt organizations with gross receipts of less than $2= 00,000 and assets less than $500,000 that reported in Tax Year 2009 on Fo= rm 990 or Form 990-EZ.  The sample also includes all tax-exempt orga= nizations that filed Form 990-N (e-postcard) in Tax Year 2009.

The selected organizations review a sample outreach web page, then compl= ete an online survey to evaluate the method’s effectiveness.
<= br />The survey is the final phase of a research project that will help I= RS Exempt Organizations understand where small organizations go for infor= mation about tax compliance; what information and guidance they want the = IRS to develop and how they would like to receive the information.
<= br />Organizations that received a letter to participate and have questio= ns can email the IRS at tege.eo.ce= o@irs.gov.

Back to Top

  8.  PTIN renewal= period underway for all tax professionals; Registered tax return prepare= r candidates urged to schedule tests=20

The IRS reminds the nation’s 730,000 federal tax return preparer= s that they must renew their Preparer Tax Identification Numbers = (PTINs) for 2013. Also, preparers who have a competency test requirement = should take the time now to schedule an appointment for the exam.
Anyone who is a paid federal tax return preparer must register with t= he IRS and have a PTIN, as must all Enrolled Agents. Additionally, some r= eturn preparers have new continuing education and competency test require= ments.

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 s= ite.

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.
=EF=BB= =BF

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

This service is provided to you at no ch= arge by the Internal 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
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