Received: from mailer29.service.govdelivery.com ([208.42.190.189]:41767 helo=mailer489.service.govdelivery.com) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1VvW8Y-0004JH-FH for secretary@lojban.org; Tue, 24 Dec 2013 09:51:32 -0800 Received: from govdelivery.com ([10.11.73.112]) by mailer489.service.govdelivery.com (-); Tue, 24 Dec 2013 11:51:19 -0600 X-VirtualServer: Bulk, mailer489.service.govdelivery.com, 10.11.74.189 X-VirtualServerGroup: Bulk X-MailingID: 16995253::20131224.26843781::1001::MDB-PRD-BUL-20131224.26843781::secretary@lojban.org::112089 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=fM5s9ZU4M3+AsjDHIIBaY1LIVjw=; b=Q47Sub3DhaUd4+OupRfoZM0z2pMCKvWTATr6upvJQNGx9mXOlxvrF6F89twQQD TtflDNoL0XuCyq6j3rKOv5BXZt5KpRZLjtV90YHXdqadoWFj+PxYZDoXF2P4UwLJ RSreGmB2eMECwNizwz8Qls/wX4G8w2kME0/ysMxgtIAqljODzL7PCzH3UAU9rRiz xjLZ8y7mlPjr3k1MWlWvyeKj+Adtoz10MZ473cucY8Nlc7K6jVFJ7sdk7JOjSRgN ZO10r02x5iKM4gUgT2sj1MREQnmKiwPJUs+2YS6uBxKf8LhXDO91j5SIsatp1elw omFct295qB/g4mhTUdd+xrVQ== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_A7D_B60F_4C9071ED.7A9C3628" 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: <16995253.112089@service.govdelivery.com> Subject: EO Update Date: Tue, 24 Dec 2013 11:51:15 -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_A7D_B60F_4C9071ED.7A9C3628 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/9b6b09?reqfrom=3D= share ] IRS.gov Banner=20 EO Update: e-News for Charities and Nonprofits December 24, 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 ] IRS Social Media [ http://www.irs.gov/uac/IRS-New-Media-1 ] ________________________________________________________________________ =20 Issue Number:=C2=A0=C2=A0=C2=A0=C2=A02013-26 Inside This Issue * IRS issues new interim guidance for supporting organizations and gran= tors [ #First ]=20 * New guidance provides transition relief for employee health insurance= expenses [ #Second ]=20 * _IRS offers tips for year-end giving_ [ #Third ]=20 * _Year-end updates on retirement plans matters for=C2=A0exempt organiz= ations_=20 * _2014 PTIN renewal period underway for tax professionals_ [ #Fifth ]=20= * Happy New Year! [ #Sixth ]=20 =C2=A0 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0IRS issues new interim guidance for supporting= organizations and grantors* ____________________________________________= ____________________________ Notice 2014-4 [ http://www.irs.gov/pub/irs-drop/n-14-04.pdf ] provides fu= rther interim guidance for =C2=A7 509(a)(3) supporting organizations and = their grantors about the application of certain requirements enacted as p= art of the Pension Protection Act of 2006. The notice provides transition= al rules for Type III supporting organizations that want to qualify as =E2= =80=9Cfunctionally integrated=E2=80=9D because they support governmental = entities.=20 =C2=A0 The notice also provides additional interim guidance for private foundati= ons and sponsoring organizations that maintain donor-advised funds on the= procedures to be followed in determining whether a potential grantee is = a Type I, Type II or functionally integrated Type III supporting organiza= tion. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0New guidance provides transition relief for em= ployee health insurance expenses* _______________________________________= _________________________________ Notice 2014-06 [ http://links.govdelivery.com/track?type=3Dclick&enid=3DZ= WFzPTEmbWFpbGluZ2lkPTIwMTMxMjE3LjI2NTc4ODIxJm1lc3NhZ2VpZD1NREItUFJELUJVTC= 0yMDEzMTIxNy4yNjU3ODgyMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTkyMTcxJmVtYWl= saWQ9c3VzYW4uZC5ydXRoQGlycy5nb3YmdXNlcmlkPXN1c2FuLmQucnV0aEBpcnMuZ292JmZs= PSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=3D&&&117&&&http://www.irs.gov/pub/irs= -drop/n-14-06.pdf ] provides guidance on section 45R of the Internal Reve= nue Code for certain small employers that cannot offer a qualified health= plan through a Small Business Health Options Program (SHOP) Exchange bec= ause the employer=E2=80=99s principal business address is in a county in = Washington or Wisconsin in which a QHP through a SHOP Exchange will not b= e available for 2014. Notice 2014-06 will be published in Internal Revenu= e Bulletin 2014-2 on Jan. 6. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0*IRS offers tips for year-end giving** _______= _________________________________________________________________ Individuals and businesses making contributions to charity should keep in= mind several important tax law provisions [ http://www.irs.gov/uac/Newsr= oom/IRS-Offers-Tips-for-Year-End-Giving-2013 ] that have taken effect in = recent years. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0*Year-end updates on retirement plans matters = for exempt=C2=A0organizations**=C2=A0 ___________________________________= _____________________________________ *Updated publications * Publication 4482 [ http://links.govdelivery.com/track?type=3Dclick&enid=3D= ZWFzPTEmbWFpbGluZ2lkPTIwMTMxMjE5LjI2NzA0NzkxJm1lc3NhZ2VpZD1NREItUFJELUJVT= C0yMDEzMTIxOS4yNjcwNDc5MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTkzODIzJmVtYW= lsaWQ9c3VzYW4uZC5ydXRoQGlycy5nb3YmdXNlcmlkPXN1c2FuLmQucnV0aEBpcnMuZ292JmZ= sPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=3D&&&125&&&http://www.irs.gov/pub/ir= s-pdf/p4482.pdf ], 403(b) Tax-Sheltered Annuities for Participants Publication 4483 [ http://links.govdelivery.com/track?type=3Dclick&enid=3D= ZWFzPTEmbWFpbGluZ2lkPTIwMTMxMjE5LjI2NzA0NzkxJm1lc3NhZ2VpZD1NREItUFJELUJVT= C0yMDEzMTIxOS4yNjcwNDc5MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTkzODIzJmVtYW= lsaWQ9c3VzYW4uZC5ydXRoQGlycy5nb3YmdXNlcmlkPXN1c2FuLmQucnV0aEBpcnMuZ292JmZ= sPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=3D&&&126&&&http://www.irs.gov/pub/ir= s-pdf/p4483.pdf ], 403(b) Tax-Sheltered Annuity Plans for Sponsors Charitable contributions of up to $100,000 per year by IRA owners, age 70= =C2=BD or over, directly transferred [ http://www.irs.gov/uac/Newsroom/IR= S-Offers-Tips-for-Year-End-Giving-2013 ] to an eligible charity before De= cember 31 are tax-free. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A05.=C2=A0=C2=A0*2014 PTIN renewal period underway for tax pro= fessionals** ____________________________________________________________= ____________ The IRS reminds [ http://www.irs.gov/uac/Newsroom/2014-PTIN-Renewal-Perio= d-Underway-for-Tax-Professionals ] professional tax return preparers to r= enew their Preparer Tax Identification Numbers (PTINs) if they plan to pr= epare returns in 2014. Current PTINs expire Dec. 31, 2013. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A06.=C2=A0=C2=A0Happy New Year!* _____________________________= ___________________________________________ EO wishes everyone a happy, safe and productive 2014. 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-Exemp= t-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 subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.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_A7D_B60F_4C9071ED.7A9C3628 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = EO Update =20

3D'Book=

=
EO Update: e-News for Charities and Nonpr= ofits December 24, 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

IRS Social Media

Issue Number:    2013-2= 6

Inside This Issue=

  1. IRS issues new interim guidance for supporting org= anizations and grantors
  2. New guidance provides transition relief for emplo= yee health insurance expenses
  3. IRS offers tips for yea= r-end giving
  4. Year-end updates on retirement plans matte= rs for exempt organizations
  5. 2014 PTIN renewal perio= d underway for tax professionals
  6. Happy New Year!

 

  1.  IRS issues new in= terim guidance for supporting organizations and grantors=20

Notice 2014-4 provides further i= nterim guidance for § 509(a)(3) supporting organizations and their g= rantors about the application of certain requirements enacted as part of = the Pension Protection Act of 2006. The notice provides transitional rule= s for Type III supporting organizations that want to qualify as “fu= nctionally integrated” because they support governmental entities. =
 
The notice also provides additional interim guidance fo= r private foundations and sponsoring organizations that maintain donor-ad= vised funds on the procedures to be followed in determining whether a pot= ential grantee is a Type I, Type II or functionally integrated Type III s= upporting organization.

Back to Top

  2.  New guidance pro= vides transition relief for employee health insurance expenses=20=

Notice 2014-06 provides guidance= on section 45R of the Internal Revenue Code for certain small employers = that cannot offer a qualified health plan through a Small Business Health= Options Program (SHOP) Exchange because the employer’s principal b= usiness address is in a county in Washington or Wisconsin in which a QHP = through a SHOP Exchange will not be available for 2014. Notice 2014-06 wi= ll be published in Internal Revenue Bulletin 2014-2 on Jan. 6.

Back to Top

  3.  IRS offer= s tips for year-end giving=20

Individuals and businesses making contributions to charity should keep= in mind several important tax law provisions that have taken effect in recent = years.

Back to Top

  4.  Year-end= updates on retirement plans matters for exempt organizations =20

Updated publications

Publication 4482, 403(b) Tax-Sheltered Annuities for Partici= pants
Publication 4483, 403(b) Ta= x-Sheltered Annuity Plans for Sponsors

Charitable contribution= s of up to $100,000 per year by IRA owners, age 70½ or over, direc= tly transf= erred to an eligible charity before December 31 are tax-free.

Back to Top

  5.  2014 PTIN= renewal period underway for tax professionals=20

The IRS reminds professional tax return preparers to renew th= eir Preparer Tax Identification Numbers (PTINs) if they plan to prepare r= eturns in 2014. Current PTINs expire Dec. 31, 2013.

Back to Top

  6.  Happy New Year!=20

EO wishes everyone a happy, safe and productive 2014.

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 subscriberhelp.govdelivery.com.

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

=20
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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