Received: from mailer28.service.govdelivery.com ([208.42.190.188]:47243 helo=mailer488.service.govdelivery.com) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1VFWPE-00064C-RU for secretary@lojban.org; Fri, 30 Aug 2013 14:39:14 -0700 Received: from govdelivery.com ([10.11.73.112]) by mailer488.service.govdelivery.com (-); Fri, 30 Aug 2013 16:38:58 -0500 X-VirtualServer: Bulk, mailer488.service.govdelivery.com, 10.11.74.188 X-VirtualServerGroup: Bulk X-MailingID: 16901282::20130830.22465781::1001::MDB-PRD-BUL-20130830.22465781::secretary@lojban.org::115531 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber: X-AccountCode:Errors-To:Reply-To:MIME-Version:Message-ID:Subject: Date:To:From; bh=XnsrQugwGPKnbY0QY4zVmg2GGDo=; b=ICHXvEGTbLGjyT2 YC70+GBdjt/e4xCJfJrNRVtgWlUBda45t1zXP5en5HZptJIUTKnd0R6QgQXl2EpF ojzSR6S0eHJrJvYtEbCRd9TOFctScjwpf9RdeMtkZdCRMuTMXgxoBhrgCGDo8wL0 roTYnHM8Q5I8dUQSuQqY3dnuKgnESmWxuD5fr5f3zSzUR+yorB4Ttfy98Oyrjl5S AzoHoVlpCyoAqtk6eElBIo/64XMTtgMtPPzQkON7kbTVGwvR3QB8m4qfIHOABf4U XquOre6Xx6Tu+YS5bPSk7yA6rOcz4DzpTR9Z2MNkRThJk3kPLioBirHYoZO19FQi vOIczFQ== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_AEB_19F3_1E7CDDAA.4F08399F" x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-AccountCode: USIRS Errors-To: info99@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <1377898587650.52859.260319299.bulletin.irs@service.govdelivery.com> Subject: [EO Update - e-News for Charities & Nonprofits] Date: Fri, 30 Aug 2013 16:38:56 -0500 To: secretary@lojban.org From: "Exempt Organization Update" X-Spam-Score: -2.9 (--) X-Spam_score: -2.9 X-Spam_score_int: -28 X-Spam_bar: -- ------=_NextPart_AEB_19F3_1E7CDDAA.4F08399F Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/88fa33?reqfrom=3D= share ] IRS.gov Banner=20 EO Update -e-news for Charities & Nonprofits August 30, 2013=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=A02013-18 Inside This Issue * IRS=C2=A0describes Code Sec. 4959 excise tax reporting for charitable= hospitals [ #First ]=20 * EO's latest changes to implement the TIGTA recommendations [ #Second = ]=20 * IRS offers alternative solution for political organizations filings m= ade July/August [ #Third ]=20 * Sign up for upcoming IRS Exempt Organizations phone forums [ #Fourth = ]=20 * Review the 2013=E2=80=932014 Priority Guidance Plan [ #Fifth ]=20 * Register for EO workshops [ #Sixth ]=20 * e-Services unavailable this weekend [ #Seventh ]=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0IRS describes Code Section 4959 excise tax rep= orting for charitable hospitals* ________________________________________= ________________________________ IRS describes Code Sec. 4959 excise tax reporting for charitable hospital= s The IRS has issued temporary [ http://www.gpo.gov/fdsys/pkg/FR-2013-08-15= /pdf/2013-19931.pdf ] and proposed [ http://www.gpo.gov/fdsys/pkg/FR-2013= -08-15/pdf/2013-19930.pdf ] regulations under sections 6011 and 6071 for = charitable hospital organizations on how to report any Code Sec.4959 exci= se tax for failing to meet the community health needs assessment (CHNA) r= equirements described in Code Sec. 501(r)(3). The temporary regulations state that a charitable hospital organization l= iable for the Code Sec. 4959 excise tax must file a return on Form 4720 [= http://www.irs.gov/file_source/pub/irs-pdf/f4720.pdf ], "Return of Certa= in Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code". T= he form must be filed by the 15th day of the fifth month after the end of= the charitable hospital organization's tax year during which the liabili= ty under Code Sec. 4959 was incurred. The proposed regulations provide that written or electronic comments and = requests for a public hearing must be received by November 13, 2013. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0EO's latest changes to implement the TIGTA rec= ommendations* ___________________________________________________________= _____________ Check out the status of improvements [ http://www.irs.gov/uac/Newsroom/IR= S-Charts-a-Path-Forward-with-Immediate-Actions ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0IRS offers alternative solution for political = organizations filings made July/August* _________________________________= _______________________________________ While Exempt Organizations' political organizations disclosure search and= download applications are temporarily unavailable, the IRS has an altern= ative solution for filings made in July and August 2013 [ http://www.irs.= gov/Charities-&-Non-Profits/Political-Organizations/Political-Organizatio= n-Filing-and-Disclosure ]. These filings include copies of Forms 8871, 8872 and 990 filed by 527s. W= e anticipate the IRS will re-launch its database this fall, at a date to = be determined. The IRS regrets any inconvenience as it continues to work through this co= mplex situation to ensure the public disclosure of these documents while = appropriately protecting important personal information. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0Sign up for upcoming IRS Exempt Organizations = phone forums* ___________________________________________________________= _____________ Register today. * *"Exempt Organizations and Employment Taxes [ http://ems.intellor.com= /index.cgi?p=3D204698&t=3D71&do=3Dregister&s=3D&rID=3D417&edID=3D305 ] "*= (Sept. 10, 2 p.m., EDT)=20 Even organizations that don=E2=80=99t use paid workers on a regular basis= should be aware of employment tax issues.=20 * *"Stay Exempt: A guide for charitable organizations with changing lea= dership [ http://ems.intellor.com/index.cgi?p=3D204707&t=3D71&do=3Dregist= er&s=3D&rID=3D417&edID=3D305 ]"* (Sept. 18, 2 p.m. EDT) Tax-exempt organizations must be organized and operated exclusively for e= xempt purposes.=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A05.=C2=A0=C2=A0Review the 2013=E2=80=932014 Priority Guidance= Plan* __________________________________________________________________= ______ The 2013=E2=80=932014 Priority Guidance Plan [ http://www.irs.gov/file_so= urce/pub/irs-utl/2013-2014_pgp.pdf ] contains 324 projects that are IRS p= riorities through June 2014, including: * Updating Revenue Procedure 2011-33 for EO Select Check=20 * Guidance under section 501(c)(4) relating to measurement of an organi= zation's primary activity and whether it is operated primarily for the pr= omotion of social welfare, including guidance relating to political campa= ign intervention=20 * Additional guidance on section 509(a)(3) supporting organizations (SO= s)=20 * Final regulations under =C2=A74944 on program-related investments.=20= Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A06.=C2=A0=C2=A0Register for EO workshops* ___________________= _____________________________________________________ Register [ http://www.irs.gov/Charities-&-Non-Profits/Upcoming-Workshops-= for-Small-and-Medium-Sized-501(c)(3)-Organizations ] for upcoming worksho= ps for small and medium-sized 501(c)(3) organizations: * Sept. 9=C2=A0 =E2=80=93 St. Paul, MN Hosted by Hamline University=20 * Sept. 10 =E2=80=93 Minneapolis, MN=20 Hosted by University of St. Thomas=20 * Sept. 27 =E2=80=93 Albuquerque, NM Hosted by University of New Mexico=20 * October 16-17 =E2=80=93 Lakeland, FL Hosted by Florida Southern College=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A07.=C2=A0=C2=A0e-Services unavailable this weekend* _________= _______________________________________________________________ There is a planned power outage scheduled this weekend from Saturday, Aug= . 31 at 5 p.m. EDT through Tuesday, Sept. 3 at 12:00 p.m. All e-Services = products, including the Transcript Delivery System, e-file Application, R= egistration, Disclosure Authorization, Electronic Account Resolution and = TIN Matching will be unavailable during this time. There will be several changes made to e-services while the system is unav= ailable including the retirement of Disclosure Authorization (DA) and Ele= ctronic Account Resolution (EAR) and TIN Matching reengineering. Addition= al information for TIN Matching Re-engineering is available on the e-serv= ices page under Tax Professionals. As with any upgrade, users could experience intermittent downtime for the= first few days following implementation. If you experience problems, you= may contact the e-help Desk at 866-255-0654. Back to Top [ #Fifteenth ] ________________________________________________________________________ *Copyright Notice* This is a work of the U.S. Government and is not subject to copyright pro= tection in the United States. IRS Exempt Organizations encourages readers= to reuse these articles in their own organization publications and websi= tes and thereby help disseminate the information beyond the scope of EO U= pdate=E2=80=99s subscribers. If you have a technical or procedural question relating to Exempt Organiz= ations, visit the Charities and Nonprofits [ http://www.irs.gov/Charities= -&-Non-Profits ] homepage 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-&-Non-Profits/Subscribe-to-Exemp= t-Organization-Update ] to EO Update. Send questions and comments about the EO Update to tege.eo.ceo@irs.gov. 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_AEB_19F3_1E7CDDAA.4F08399F Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = [EO Update - e-News for Charities & Nonprofits]

3D'Bookma=

=
EO Update -e-news for Charities & Non= profits August 30, 2013

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:    2013-1= 8

Inside This Issue=

  1. IRS describes Code Sec. 4959 excise tax repor= ting for charitable hospitals
  2. EO's latest changes to implement the TIGTA recomm= endations
  3. IRS offers alternative solution for political orga= nizations filings made July/August
  4. Sign up for upcoming IRS Exempt Organizations pho= ne forums
  5. Review the 2013–2014 Priority Guidance Plan<= /a>
  6. Register for EO workshops
  7. e-Services unavailable this weekend
  1.  IRS describes Cod= e Section 4959 excise tax reporting for charitable hospitals=20

IRS describes Code Sec. 4959 excise tax reporting for charitable hospi= tals

The IRS has issued temp= orary and propose= d regulations under sections 6011 and 6071 for charitable hospital or= ganizations on how to report any Code Sec.4959 excise tax for failing to = meet the community health needs assessment (CHNA) requirements described = in Code Sec. 501(r)(3).

The temporary regulations state that a= charitable hospital organization liable for the Code Sec. 4959 excise ta= x must file a return on Form 4= 720, Return of Certain Excise Taxes Under Chapters 41 and 42 of t= he Internal Revenue Code. The form must be filed by the 15th day of = the fifth month after the end of the charitable hospital organization's t= ax year during which the liability under Code Sec. 4959 was incurred.

The proposed regulations provide that written or electronic comme= nts and requests for a public hearing must be received by November 13, 20= 13.

Back to Top

  2.  EO's latest chan= ges to implement the TIGTA recommendations=20

Check out the status of improvements.

Back to Top

  3.  IRS offers altern= ative solution for political organizations filings made July/August=20

While Exempt Organizations' political organizations disclosure search = and download applications are temporarily unavailable, the IRS has an alt= ernative solution for filings made in Ju= ly and August 2013.

These filings include copies of Forms 8871, 8872 and 990 filed by 527s= . We anticipate the IRS will re-launch its database this fall, at a date = to be determined.

The IRS regrets any inconvenience as it continues to work through this= complex situation to ensure the public disclosure of these documents whi= le appropriately protecting important personal information.

Back to Top

  4.  Sign up for upco= ming IRS Exempt Organizations phone forums=20

Register today.

Back to Top

  5.  Review the 2013&n= dash;2014 Priority Guidance Plan=20

The 2013–2014 Priority Guidance= Plan contains 324 projects that are IRS priorities through June 2014= , including:

  • Updating Revenue Procedure 2011-33 for EO Select Check
  • Guidance under section 501(c)(4) relating to measurement of an organi= zation's primary activity and whether it is operated primarily for the pr= omotion of social welfare, including guidance relating to political campa= ign intervention
  • Additional guidance on section 509(a)(3) supporting organizations (SO= s)
  • Final regulations under §4944 on program-related investments.

Back to Top

  6.  Register for EO w= orkshops=20

Register for upcoming workshops = for small and medium-sized 501(c)(3) organizations:

  • Sept. 9  – St. Paul, MN
    Hosted by Hamline University<= /li>
  • Sept. 10 – Minneapolis, MN
    Hosted by University of St. Th= omas
  • Sept. 27 – Albuquerque, NM
    Hosted by University of New Mex= ico
  • October 16-17 – Lakeland, FL
    Hosted by Florida Southern Co= llege

Back to Top

  7.  e-Services unav= ailable this weekend=20

There is a planned power outage scheduled this weekend from Saturday, = Aug. 31 at 5 p.m. EDT through Tuesday, Sept. 3 at 12:00 p.m. All e-Servic= es products, including the Transcript Delivery System, e-file Application= , Registration, Disclosure Authorization, Electronic Account Resolution a= nd TIN Matching will be unavailable during this time.

There wi= ll be several changes made to e-services while the system is unavailable = including the retirement of Disclosure Authorization (DA) and Electronic = Account Resolution (EAR) and TIN Matching reengineering. Additional infor= mation for TIN Matching Re-engineering is available on the e-services pag= e under Tax Professionals.

As with any upgrade, users could ex= perience intermittent downtime for the first few days following implement= ation. If you experience problems, you may contact the e-help Desk at 866= -255-0654.

Back to Top

Copyright Notice
This is a work of the U.S. Gove= rnment and is not subject to copyright protection in the United States. I= RS Exempt Organizations encourages readers to reuse these articles in the= ir own organization publications and websites and thereby help disseminat= e the information beyond the scope of EO Update’s subscribers.

If you have a technical or procedural question relating to Exempt Orga= nizations, visit the Charities and Nonprofits home= page 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.

Send questions and comments about the EO Update to tege.eo.ceo@irs.gov.

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 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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