Received: from mailer28.service.govdelivery.com ([208.42.190.188]:41171 helo=mailer488.service.govdelivery.com) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1VhLq2-0002S6-MU for secretary@lojban.org; Fri, 15 Nov 2013 08:01:51 -0800 Received: from govdelivery.com ([10.11.73.112]) by mailer488.service.govdelivery.com (-); Fri, 15 Nov 2013 10:01:36 -0600 X-VirtualServer: Bulk, mailer488.service.govdelivery.com, 10.11.74.188 X-VirtualServerGroup: Bulk X-MailingID: 16973321::20131115.25278181::1001::MDB-PRD-BUL-20131115.25278181::secretary@lojban.org::113381 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-subscriber2: x-subscriber:X-AccountCode:Errors-To:Reply-To:MIME-Version: Message-ID:Subject:Date:To:From; bh=eFXUg23qJVMWQPzB1xGmiX0aPBk=; b=QBfhZE1AvZk0+Et3OgbpbnRYLhdTIEqG54CbNjSJGGx6Y3bBXPlVanYSnC6Cqo o92JsrbAJ5s4e+WJM60x3wNH8wcRgHHw4C1HEG2dWBqwSfKQBvSZyYM4xHMMASZK 4pbzfuKnbGZFKGfYFUPZYxFQvGDxAlk6Y1Sn/RU5OPRBEF/UXx+NRVJvOLxG685b B8iV3tDsVRjOLOVYOeaka/A7wIp3Y0OhajtpiWzzo1z9uR+zD/kd8oVd1krI1AJa 14xe9e1+y5uYqneGmgKqm5kbiKWJT/HaRrH98aun576g/ASna/HQ7RJs2by1S/W8 DWGAvlx5iX5caANE41F2NGNg== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_1C9_A236_2E73F2B8.5A1ABB95" x-subscriber2: 2.vzS4SjMxyIn/7YFPtwMNno1bONIN29Se3beRA7VMhR0= x-subscriber: rAbWeDFG5+gJOD/umQ5uzVNM3kIdTDaV X-AccountCode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <16973321.113381@service.govdelivery.com> Subject: EO Update November 15, 2013 Date: Fri, 15 Nov 2013 10:01:33 -0600 To: secretary@lojban.org From: "Exempt Organization Update" X-Spam-Score: -0.9 (/) X-Spam_score: -0.9 X-Spam_score_int: -8 X-Spam_bar: / ------=_NextPart_1C9_A236_2E73F2B8.5A1ABB95 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/938a3e?reqfrom=3D= share ] IRS.gov Banner=20 EO Update: e-news for Charities and Nonprofits=C2=A0 November 15, 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=A02013-22 Inside This Issue * Looking for the 2012 Forms 990? [ #First ]=20 * Revenue procedure provides details about inflation-adjusted items for= 2014 [ #Second ]=20 * 2014 PTIN renewal period underway for tax professionals [ #Third ]=20= * Register for upcoming EO workshop [ #Fourth ]=20 * IRS warns of pervasive telephone scam [ #Fifth ]=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0Looking for the 2012 Forms 990?* _____________= ___________________________________________________________ Organizations requiring 2012 forms and instructions can find them on the = Prior Year Forms & Pubs list [ http://www.irs.gov/Forms-&-Pubs ] or the w= ebpage Current Form 990 Series =E2=80=93 Forms and Instructions [ http://= www.irs.gov/uac/Current-Form-990-Series-Forms-and-Instructions ]. As new = 2013 forms roll out, they will replace 2012 forms on the Current Forms & = Pubs list [ http://www.irs.gov/Forms-&-Pubs ]. Form 990-series returns fo= r calendar year filers with an extension are due Nov. 15. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0Revenue procedure provides details about infla= tion-adjusted items for 2014* ___________________________________________= _____________________________ Revenue Procedure 2013-35 [ http://www.irs.gov/pub/irs-drop/rp-13-35.pdf = ], which sets forth inflation-adjusted items for 2014, will be published = in Internal Revenue Bulletin 2013-47 on Nov. 18. Items in the revenue pro= cedure that apply to exempt organizations include: * Insubstantial benefit limitations for contributions associated with c= haritable fund-raising campaigns - Low cost article. For taxable years beginning in 2014, for purposes of = defining the term =E2=80=9Cunrelated trade or business=E2=80=9D for certa= in exempt organizations under =C2=A7 513(h)(2), =E2=80=9Clow cost article= s=E2=80=9D are articles costing $10.40 or less.=20 * Reporting exception for certain exempt organizations with nondeductib= le lobbying expenditures - For taxable years beginning in 2014, the annual per person, family, or = entity dues limitation to qualify for the reporting exception under =C2=A7= 6033(e)(3) (and section 5.05 of Rev. Proc. 98-19, 1998-1 C.B. 547), rega= rding certain exempt organizations with nondeductible lobbying expenditur= es, is $110 or less.=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A02014 PTIN renewal period underway for tax prof= essionals* ______________________________________________________________= __________ The IRS reminds the nation=E2=80=99s almost 690,000 federal tax return pr= eparers to renew their Preparer Tax Identification Numbers (PTINs) for 20= 14. All current PTINs will expire on Dec. 31, 2013. See news release [ ht= tp://www.irs.gov/uac/Newsroom/2014-PTIN-Renewal-Period-Underway-for-Tax-P= rofessionals ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0Register for upcoming EO workshop* ___________= _____________________________________________________________ Register [ http://www.irs.gov/Charities-%26-Non-Profits/Upcoming-Workshop= s-for-Small-and-Medium-Sized-501(c)(3)-Organizations ] for this workshop = for small and medium-sized 501(c)(3) organizations: * December 10 =E2=80=93 New York, NY Hosted by Baruch College=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A05.=C2=A0=C2=A0IRS warns of pervasive telephone scam* _______= _________________________________________________________________ The IRS recently warned consumers about a sophisticated phone scam target= ing taxpayers, including recent immigrants, throughout the country. See n= ews release [ http://www.irs.gov/uac/Newsroom/IRS-Warns-of-Pervasive-Tele= phone-Scam ]. 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 = Update=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 Custo= mer Account Services at 1-877-829-5500. Subscribe [ http://www.irs.gov/Charities-&-Non-Profits/Subscribe-to-Exem= pt-Organization-Update ]to "EO Update". This message was distributed automatically from the mailing list "EO Upda= te". 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_1C9_A236_2E73F2B8.5A1ABB95 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = EO Update November 15, 2013 =20

3D'Book=

=
EO Update: e-news for Charities and Nonpr= ofits  November 15, 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:    2013-2= 2

Inside This Issue=

  1. Looking for the 2012 Forms 990?
  2. Revenue procedure provides details about inflatio= n-adjusted items for 2014
  3. 2014 PTIN renewal period underway for tax professi= onals
  4. Register for upcoming EO workshop
  5. IRS warns of pervasive telephone scam

  1.  Looking for the 2= 012 Forms 990?=20

Organizations requiring 2012 forms and instructions can find them on t= he Prior Year Forms & Pubs list or the = webpage Curre= nt Form 990 Series – Forms and Instructions. As new 2013 forms = roll out, they will replace 2012 forms on the C= urrent Forms & Pubs list. Form 990-series returns for calendar ye= ar filers with an extension are due Nov. 15.

Back to Top

  2.  Revenue procedur= e provides details about inflation-adjusted items for 2014=20

Revenue Procedure 2013-35, whic= h sets forth inflation-adjusted items for 2014, will be published in Inte= rnal Revenue Bulletin 2013-47 on Nov. 18. Items in the revenue procedure = that apply to exempt organizations include:

  • Insubstantial benefit limitations for contributions associated with c= haritable fund-raising campaigns
    - Low cost article. For taxable yea= rs beginning in 2014, for purposes of defining the term “unrelated = trade or business” for certain exempt organizations under § 51= 3(h)(2), “low cost articles” are articles costing $10.40 or l= ess.
  • Reporting exception for certain exempt organizations with nondeductib= le lobbying expenditures
    - For taxable years beginning in 2014, the = annual per person, family, or entity dues limitation to qualify for the r= eporting exception under § 6033(e)(3) (and section 5.05 of Rev. Proc= . 98-19, 1998-1 C.B. 547), regarding certain exempt organizations with no= ndeductible lobbying expenditures, is $110 or less.

Back to Top

  3.  2014 PTIN renewal= period underway for tax professionals=20

The IRS reminds the nation’s almost 690,000 federal tax return p= reparers to renew their Preparer Tax Identification Numbers (PTINs) for 2= 014. All current PTINs will expire on Dec. 31, 2013. See news releas= e.

Back to Top

  4.  Register for upc= oming EO workshop=20

Register for this workshop for sma= ll and medium-sized 501(c)(3) organizations:

  • December 10 – New York, NY
    Hosted by Baruch College

Back to Top

  5.  IRS warns of perv= asive telephone scam=20

The IRS recently warned consumers about a sophisticated phone scam tar= geting taxpayers, including recent immigrants, throughout the country. See news releas= e.

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 subscrib= ers.

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

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

Subscribe to EO Update.

This message was distributed automatically from the mailing list E= O Update. Please Do Not Reply To This Message.
=20 =20

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).

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