Received: from mailer31.service.govdelivery.com ([208.42.190.191]:56012 helo=mailer491.service.govdelivery.com) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1VzDrd-0007Q6-8N for secretary@lojban.org; Fri, 03 Jan 2014 15:09:24 -0800 Received: from govdelivery.com ([10.11.73.112]) by mailer491.service.govdelivery.com (-); Fri, 03 Jan 2014 17:09:11 -0600 X-VirtualServer: Bulk, mailer491.service.govdelivery.com, 10.11.74.191 X-VirtualServerGroup: Bulk X-MailingID: 16998000::20140103.27060871::1001::MDB-PRD-BUL-20140103.27060871::secretary@lojban.org::111931 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=s7LQbSPNOe1uOP9ePh5exLjPihY=; b=W2YxDRsH2fAag6CF+yTz63zqRZPLko5h8grv0vIHjkIsRiCLTdqIxwX4seFt4G CBU6D7W1DnQWxzye2cRWaCYMXs5t7cRjD+yjsTTXSt6W3k5qbIHAhCB/TPNSbHzj OUM7mI+2i3LEuwsDIuFegQi5RAYT3ojFrl1kqOMS7wdsjddgVVwg6QCIHvo7FK98 dJbE0cwJ9cgcEHW1CNjD6vUfTIBwBrMRDcG1mMY/dgALnuxvlVB9gFK9h7NQLd1X NAVil0uqIPDwia1/GU/IODAEKsphC7/1PXQ0qrrceOp2qAvhPwP0bnaTHJEZLzgq /0oApOl2WTCowM1q2KHoegLw== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_422_DFD7_26CCB927.7E184F38" 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: <16998000.111931@service.govdelivery.com> Subject: EO Update January 3, 2014 issue Date: Fri, 03 Jan 2014 17:09:07 -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_422_DFD7_26CCB927.7E184F38 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/9ca96e?reqfrom=3D= share ] IRS.gov Banner=20 EO Update: e-news for Charities & Nonprofits January 3, 2014=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=A02014-1 Inside This Issue * New options for automatically revoked organizations to apply for rein= statement [ #First ]=20 * IRS issues proposed correction and disclosure procedures for failures= to meet new requirements for charitable hospitals; invites public commen= ts [ #Second ]=20 * IRS confirms charitable hospitals may continue to rely on proposed re= gulations pending further guidance [ #Third ]=20 * Read current guidance on user fees for employee plans and exempt orga= nizations [ #Fourth ]=C2=A0=C2=A0=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0New options for automatically revoked organiza= tions to apply for reinstatement* _______________________________________= _________________________________ Organizations that have had their tax-exempt status automatically revoked= for not filing required 990 series returns may apply for reinstatement. = Revenue Procedure 2014-11 [ http://www.irs.gov/pub/irs-drop/rp-14-11.pdf = ] provides four options for applying for reinstatement and explains how t= he new procedures apply to pending and recently approved applications. Revenue Procedure 2014-11 modifies and supersedes the procedures describe= d in Notice 2011-44 [ http://www.irs.gov/irb/2011-25_IRB/ar10.html ]. *Also see:* Automatic Revocation =E2=80=93 How to have your tax-exempt st= atus retroactively reinstated [ http://www.irs.gov/portal/site/irspup/men= uitem.143f806b5568dcd501db6ba54251a0a0/?vgnextoid=3De18ce2d3a7543410VgnVC= M1000003b4d0a0aRCRD&vgnextchannel=3D7c8246d964264310VgnVCM1000004e0d010a_= ___ ] Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0IRS issues proposed correction and disclosure = procedures for failures to meet new requirements for charitable hospitals= ; invites public comments* ______________________________________________= __________________________ Notice 2014-3 [ http://www.irs.gov/pub/irs-drop/n-14-03.pdf ] contains a = proposed revenue procedure that provides correction and disclosure proced= ures under which certain failures to meet the requirements of =C2=A7 501(= r) of the Internal Revenue Code will be excused for purposes of =C2=A7 50= 1(r)(1) and 501(r)(2)(B). This notice invites comments regarding the proc= edures set forth in the proposed revenue procedure, including what additi= onal examples, if any, would be helpful and whether hospitals should be r= equired to make additional disclosures. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0IRS confirms charitable hospitals may continue= to rely on proposed regulations pending further guidance* ______________= __________________________________________________________ Notice 2014-2 [ http://www.irs.gov/pub/irs-drop/n-14-02.pdf ] confirms th= at hospital organizations can rely on proposed regulations under section = 501(r) of the Internal Revenue Code published on June 26, 2012 [ http://w= ww.gpo.gov/fdsys/pkg/FR-2012-06-26/pdf/2012-15537.pdf ], and April 5, 201= 3 [ http://www.irs.gov/file_source/PUP/newsroom/REG-106499-12.pdf ], pend= ing the publication of final regulations or other applicable guidance. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A04.=C2=A0=C2=A0Read current guidance on user fees for employe= e plans and exempt organizations* _______________________________________= _________________________________ Review Revenue Procedure 2014-8 [ http://www.irs.gov/pub/irs-irbs/irb14-0= 1.pdf ] on page 242. 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. =C2=A0 =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_422_DFD7_26CCB927.7E184F38 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = EO Update January 3, 2014 issue =20

3D'Book=

=
EO Update: e-news for Charities & Non= profits January 3, 2014

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:  2014-1

Inside This Issue=

  1. New options for automatically revoked organization= s to apply for reinstatement
  2. IRS issues proposed correction and disclosure pro= cedures for failures to meet new requirements for charitable hospitals; i= nvites public comments
  3. IRS confirms charitable hospitals may continue to = rely on proposed regulations pending further guidance
  4. Read current guidance on user fees for employee p= lans and exempt organizations  
  1.  New options for a= utomatically revoked organizations to apply for reinstatement=20=

Organizations that have had their tax-exempt status automatically revo= ked for not filing required 990 series returns may apply for reinstatemen= t. Revenue Procedure 2014-11 provi= des four options for applying for reinstatement and explains how the new = procedures apply to pending and recently approved applications.

Revenue Procedure 2014-11 modifies and supersedes the procedures descr= ibed in Notice 2011-44.

Also see: Automa= tic Revocation – How to have your tax-exempt status retroactively r= einstated

Back to Top

  2.  IRS issues propo= sed correction and disclosure procedures for failures to meet new require= ments for charitable hospitals; invites public comments=20

Notice 2014-3 contains a propose= d revenue procedure that provides correction and disclosure procedures un= der which certain failures to meet the requirements of § 501(r) of t= he Internal Revenue Code will be excused for purposes of § 501(r)(1)= and 501(r)(2)(B). This notice invites comments regarding the procedures = set forth in the proposed revenue procedure, including what additional ex= amples, if any, would be helpful and whether hospitals should be required= to make additional disclosures.

Back to Top

  3.  IRS confirms char= itable hospitals may continue to rely on proposed regulations pending fur= ther guidance=20

Notice 2014-2 confirms that hosp= ital organizations can rely on proposed regulations under section 501(r) = of the Internal Revenue Code published on June 26, 2012, and April 5, 2013, pending the publication of fina= l regulations or other applicable guidance.

Back to Top

  4.  Read current gui= dance on user fees for employee plans and exempt organizations=20=

Review Revenue Procedure 2014-8= on page 242.

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.


 
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