Received: from mailer29.service.govdelivery.com ([208.42.190.189]:58308 helo=mailer489.service.govdelivery.com) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1W1gvp-0001ZD-N7 for secretary@lojban.org; Fri, 10 Jan 2014 10:35:57 -0800 Received: from govdelivery.com ([10.11.73.112]) by mailer489.service.govdelivery.com (-); Fri, 10 Jan 2014 12:35:43 -0600 X-VirtualServer: Bulk, mailer489.service.govdelivery.com, 10.11.74.189 X-VirtualServerGroup: Bulk X-MailingID: 17000229::20140110.27351911::1001::MDB-PRD-BUL-20140110.27351911::secretary@lojban.org::111737 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=OCMa/Iuz5R6EHzAYOj/axnG4/ig=; b=Hx67mrYYPj1/U9FqTugz5sPEkKP8lwcZdakddMpxl1oi1fv57tgkJ4jBfTY68g zFThbWM6Q9qyfmMK0j2h8Ocn/wVTnRB5/0rl5DA95FQeZ0p+ynRdZ/9yr6DN5+HP sJWy3WKZm/DQf98z0SAqReLw0w3qsWqzUzGbCiAKQjr10LnO9pumrRgi33ydmaZ8 9/yfvw3vb2CUXCs/Oup0s6FHuWPndzjDyr1mpkIXfvFFb5d0hKLZd30MJdrkTfkf kYPfDakmeRC/ZXVhInhdbymGyP7qdiYEdUuDL+80bW+hfwK1FiRlfMz2qrFcSlEP LKpTVz3V640KzzjT3V5PXPCQ== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_92D_BAEE_3556D9FE.38C37A54" 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: <17000229.111737@service.govdelivery.com> Subject: EO Update January 10, 2014 issue Date: Fri, 10 Jan 2014 12:35:39 -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_92D_BAEE_3556D9FE.38C37A54 Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/9dc09c?reqfrom=3D= share ] IRS.gov Banner=20 EO Update: e-News for Charities & Nonprofits January 10, 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=A0=C2=A02014-2 Inside This Issue * Phone forum: Good governance makes sense for exempt organizations [ #= First ]=20 * Review revenue procedures for 2014 [ #Second ]=20 * Interactive Form 1023 update [ #Third ]=20 ________________________________________________________________________ *=C2=A0=C2=A01.=C2=A0=C2=A0Phone forum: Good governance makes sense for e= xempt organizations* ____________________________________________________= ____________________ Register [ http://ems.intellor.com/?p=3D204871&do=3Dregister&t=3D71 ] now= for this informative IRS presentation scheduled January 23, at 2 p.m. ET= . Topics include: * Why public trust is a charity=E2=80=99s greatest asset=20 * The importance of having a knowledgeable and engaged governing board=20= * Effective self-policing policies=C2=A0=20 * How to avoid conflicts of interest=20 * The importance of implementing a code of ethics policy=20 * Financial statements and Form 990 reporting=20 * What you need to know about UBIT=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A02.=C2=A0=C2=A0Review revenue procedures for 2014* __________= ______________________________________________________________ Rev. Proc. 2014-4=20 [ http://www.irs.gov/irb/2014-1_IRB/ar08.html ]This revenue procedure is= a general update of Rev. Proc. 2013-4, 2013-1 I.R.B. 126, which contains= the Service=E2=80=99s general procedures for Employee Plans and Exempt O= rganizations letter ruling requests. Rev. Proc. 2014=E2=80=935=20 [ http://www.irs.gov/irb/2014-1_IRB/ar09.html ]This revenue procedure is= a general update of Rev. Proc. 2013-5, 2013-1 I.R.B. 170, which contains= the general procedures for technical advice requests for matters within = the jurisdiction of the Commissioner, Tax Exempt and Government Entities = Division. Rev. Proc 2014-9 [ http://www.irs.gov/irb/2014-2_IRB/ar17.html#d0e2710 ] This document sets forth procedures for issuing determination letters and= rulings on the exempt status of organizations under sections 501 and 521= of the Code. The procedures also apply to the revocation and modificatio= n of determination letters or rulings, and provide guidance on the exhaus= tion of administrative remedies for purposes of declaratory judgment unde= r section 7428 of the Code. Rev. Proc. 2013-9 superseded. Rev. Proc. 2014-10=20 [ http://www.irs.gov/irb/2014-2_IRB/ar18.html ]This document sets forth = procedures for issuing determination letters and rulings on private found= ation status under section 509(a) of the Code, operating foundation statu= s under section 4942(j)(3), and exempt operating foundation status under = section 4940(d)(2), of organizations exempt from federal income tax under= section 501(c)(3). It supersedes Rev. Proc. 2013-10. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=C2=A0=C2=A03.=C2=A0=C2=A0Interactive Form 1023 update* ________________= ________________________________________________________ The IRS=E2=80=99s Exempt Organizations (EO) office has updated its altern= ate version of Form 1023, Application for Recognition of Exemption. The a= pplication [ http://www.stayexempt.irs.gov/StartingOut/InteractiveForm102= 3Application.aspx ], which incorporates changes suggested by the public, = became available at the end of December and includes information about th= e current user fee. The Interactive Form 1023 (i1023) features pop-up information boxes for m= ost lines of the form. These boxes contain explanations and links to rela= ted information on IRS.gov and StayExempt.irs.gov [ http://www.stayexempt= .irs.gov/ ], EO=E2=80=99s educational website. Once completed, applicants= will print and mail the form and its attachments, just like the standard= Form 1023. Please send your comments about this form to tege.eo.ceo@irs.gov. Anticipated i1023 benefits: * Applicants will be able to submit a more complete form=20 * IRS processing time will be reduced=20 * Applicants will receive a tax-exempt determination more quickly=20 The i1023 is based on recommendations by the IRS=E2=80=99s external Advis= ory Committee on Tax-Exempt and Government Entities (ACT). 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 =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_92D_BAEE_3556D9FE.38C37A54 Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = EO Update January 10, 2014 issue =20

3D'Book=

=
EO Update: e-News for Charities & Non= profits January 10, 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:   2014-2

Inside This Issue=

  1. Phone forum: Good governance makes sense for exemp= t organizations
  2. Review revenue procedures for 2014
  3. Interactive Form 1023 update

  1.  Phone forum: Good= governance makes sense for exempt organizations=20

Register no= w for this informative IRS presentation scheduled January 23, at 2 p.m. E= T.

Topics include:

  • Why public trust is a charity’s greatest asset
  • The importance of having a knowledgeable and engaged governing board<= /li>
  • Effective self-policing policies 
  • How to avoid conflicts of interest
  • The importance of implementing a code of ethics policy
  • Financial statements and Form 990 reporting
  • What you need to know about UBIT

Back to Top

  2.  Review revenue p= rocedures for 2014=20

Rev. Proc. 2014-4
This rev= enue procedure is a general update of Rev. Proc. 2013-4, 2013-1 I.R.B. 12= 6, which contains the Service’s general procedures for Employee Pla= ns and Exempt Organizations letter ruling requests.

Rev. Proc. 2014–5
Th= is revenue procedure is a general update of Rev. Proc. 2013-5, 2013-1 I.R= .B. 170, which contains the general procedures for technical advice reque= sts for matters within the jurisdiction of the Commissioner, Tax Exempt a= nd Government Entities Division.

Rev. Proc 2014-9
Th= is document sets forth procedures for issuing determination letters and r= ulings on the exempt status of organizations under sections 501 and 521 o= f the Code. The procedures also apply to the revocation and modification = of determination letters or rulings, and provide guidance on the exhausti= on of administrative remedies for purposes of declaratory judgment under = section 7428 of the Code. Rev. Proc. 2013-9 superseded.

Rev. Proc. 2014-10
This do= cument sets forth procedures for issuing determination letters and ruling= s on private foundation status under section 509(a) of the Code, operatin= g foundation status under section 4942(j)(3), and exempt operating founda= tion status under section 4940(d)(2), of organizations exempt from federa= l income tax under section 501(c)(3). It supersedes Rev. Proc. 2013-10.

Back to Top

  3.  Interactive Form = 1023 update=20

The IRS’s Exempt Organizations (EO) office has updated its alter= nate version of Form 1023, Application for Recognition of Exemption. The = appli= cation, which incorporates changes suggested by the public, became av= ailable at the end of December and includes information about the current= user fee.

The Interactive Form 1023 (i1023) features pop-up i= nformation boxes for most lines of the form. These boxes contain explanat= ions and links to related information on IRS.gov and StayExempt.irs.gov, EO’s educational website. Once completed, = applicants will print and mail the form and its attachments, just like th= e standard Form 1023.

Please send your comments about this for= m to tege.eo.ceo@irs.gov.

Anticipated i1023 benefits:

  • Applicants will be able to submit a more complete form
  • IRS processing time will be reduced
  • Applicants will receive a tax-exempt determination more quickly

The i1023 is based on recommendations by the IRS’s external Advi= sory Committee on Tax-Exempt and Government Entities (ACT).

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

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

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