Received: from mailer20.service.govdelivery.com ([208.42.190.180]:28116) by stodi.digitalkingdom.org with esmtp (Exim 4.80.1) (envelope-from ) id 1XqQZM-0007Ow-Fe for secretary@lojban.org; Mon, 17 Nov 2014 09:58:35 -0800 X-VirtualServer: B190D4, mailer20.service.govdelivery.com, 172.25.0.180 X-VirtualServerGroup: B190D4 X-MailingID: 16931450::20141117.38282681::1001::MDB-PRD-BUL-20141117.38282681::secretary@lojban.org::103094_0 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:X-ReportingKey:Subject:Date:To:From; bh=+/WlhwumQS3Oy YW4SWSnitcM8EE=; b=IUf55QGdUIsKWVFbp1DbRZ2r75Nj4b50fy//hTmtmWr9+ UdLKXmbr5Jsh8iMOxnvODwsuf7C/q+sFK5ribSqzerVbwJrKIZCNwbXu7TIJTOkB AZ22IUSwizq1o6fhQRqtclxzqqkNeyx9I3q+1by2+zdtsmoPLSNdmIVsl5GzJ3/I jirvPhX03pVN1Pq/p0yEBtKizZAX8sdSRH6iapQ+jcIiipGTgiDrXZ6uvXkAP6Zf mgiaR2X/b+u/ptflAJrxQB02j4uhSdi0KTEDS/ppgW4vs/5Q23HoUtlWAHiZUH58 cwkqCffDe5hQqCU/INzg8oD8Z2MXavNAHfaqswmfg== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_D4D_B623_1062972C.257ECF51" 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: <16931450.103094@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK1394UJJF0BJJJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?EO_Update?= Date: Mon, 17 Nov 2014 11:41:22 -0600 To: secretary@lojban.org From: "=?US-ASCII?Q?Exempt_Organization_Update?=" X-Spam-Score: -2.6 (--) X-Spam_score: -2.6 X-Spam_score_int: -25 X-Spam_bar: -- ------=_NextPart_D4D_B623_1062972C.257ECF51 Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/dc8764?reqfrom=3D= share ] IRS.gov Banner=20 *EO Update:=A0 e-News for Charities & Nonprofits* November 17, 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:=A0=A02014-18 Inside This Issue * Register for IRS webinar: Introduction to tax-exempt status [ #First = ]=20 * Register for EO workshops [ #Second ]=20 * PTIN renewal season underway [ #Third ]=20 * In 2015, various tax benefits increase due to inflation adjustments [= #Fourth ]=20 * IRS announces tax guidance related to Ebola outbreak in Guinea, Liber= ia and Sierra Leone [ #Fifth ]=20 * Notice 2014-67 issued [ #Sixth ]=A0=A0=20 ________________________________________________________________________ *=A0=A01.=A0=A0Register for IRS webinar: Introduction to tax-exempt statu= s* ______________________________________________________________________= __ "*Thursday, Nov. 20 at 2 p.m. ET *" You will learn how to: * Differentiate between the terms =93nonprofit=94 and =93tax exempt=94=20= * List some of the common types of exempt organizations=20 * Understand the requirements for exemption under 501(c)(3)=20 * Apply for recognition of exemption=20 * Identify some of the ongoing=A0 compliance issues for exempt organiza= tions=20 Register for this event [ http://www.visualwebcaster.com/event.asp?id=3D1= 00997 ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A02.=A0=A0Register for EO workshops* _______________________________= _________________________________________ Register [ http://www.irs.gov/Charities-%26-Non-Profits/Upcoming-Workshop= s-for-Small-and-Medium-Sized-501(c)(3)-Organizations ] for our upcoming w= orkshops for small and medium-sized 501(c)(3) organizations on: * Dec. 9 =96 Austin, TX Hosted by Austin Community College=20 * Jan. 9 =96 Salt Lake City, UT Hosted by University of Utah & the Utah Nonprofits Association=20 Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A03.=A0=A0PTIN renewal season underway* ____________________________= ____________________________________________ The renewal fee is $63. The fee for a new PTIN application is $64.25. The easiest way to renew is online [ http://www.irs.gov/Tax-Professionals= /PTIN-Requirements-for-Tax-Return-Preparers ]. It takes about 15 minutes.= There is a new October 2014 version of the paper Form W-12 available on = IRS.gov for those who prefer to use it. However, it takes 4-6 weeks to pr= ocess. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A04.=A0=A0In 2015, various tax benefits increase due to inflation ad= justments* ______________________________________________________________= __________ For tax year 2015, the IRS announced recently annual inflation adjustment= s for more than 40 tax provisions, including the tax rate schedules, and = other tax changes. Revenue Procedure 2014-61 [ http://www.irs.gov/pub/irs= -drop/rp-14-61.pdf ] provides details about these annual adjustments. Inflation adjusted items of interest to exempt organizations affect the: * Treatment of dues paid to agricultural or horticultural organizations= =20 * Insubstantial benefit limitations for contributions associated with c= haritable fund-raising campaigns=20 * Reporting exception for certain exempt organizations with nondeductib= le lobbying expenditures=20 Read news release [ http://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-= Benefits-Increase-Due-to-Inflation-Adjustments ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A05.=A0=A0IRS announces tax guidance related to Ebola outbreak in Gu= inea, Liberia and Sierra Leone* _________________________________________= _______________________________ The IRS recently issued two items of guidance in response to the need for= charitable and other relief due to the Ebola outbreak in Guinea, Liberia= and Sierra Leone. One provides special relief intended to support leave-= based donation programs to aid victims who have suffered from the Ebola o= utbreak in those countries. The other designates the Ebola outbreak in th= ose countries as a qualified disaster for federal tax purposes. Read news release [ http://www.irs.gov/uac/Newsroom/IRS-Announces-Tax-Gui= dance-Related-to-Ebola-Outbreak-in-Guinea,-Liberia-and-Sierra-Leone ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A06.=A0=A0Notice 2014-67 issued* ___________________________________= _____________________________________ Notice 2014-67 [ http://links.govdelivery.com/track?type=3Dclick&enid=3DZ= WFzPTEmbWFpbGluZ2lkPTIwMTQxMDI0LjM3NDMzNTExJm1lc3NhZ2VpZD1NREItUFJELUJVTC= 0yMDE0MTAyNC4zNzQzMzUxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTE5Njc1JmVtYWl= saWQ9c3VzYW4uZC5ydXRoQGlycy5nb3YmdXNlcmlkPXN1c2FuLmQucnV0aEBpcnMuZ292JmZs= PSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=3D&&&118&&&http://www.irs.gov/pub/irs= -drop/n-14-67.pdf ] provides guidance for determining whether a state or = local government entity or a 501(c)(3) organization will be considered to= have private business use of its tax-exempt bond-financed facilities due= to its participation in an "accountable care organization" and guidance = regarding certain management contracts that do not result in private busi= ness use. Notice 2014-67 appeared in IRB 2014-46 dated Nov. 10, 2014. Back to Top [ #Fifteenth ] ________________________________________________________________________ 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. *Other important resources:* * =A0=A0=A0=A0=A0=A0=A0 EO Select Check [ http://www.irs.gov/Charities-= &-Non-Profits/Exempt-Organizations-Select-Check ]=20 * =A0=A0=A0=A0=A0=A0=A0 A-Z Index [ http://www.irs.gov/Charities-&-Non-= Profits/Charities-and-Nonprofits-A-Z-Site-Index ]=20 * =A0=A0=A0=A0=A0=A0=A0 Calendar of Events [ http://www.irs.gov/Chariti= es-&-Non-Profits/Calendar-of-Events ]=20 * =A0=A0=A0=A0=A0=A0=A0 Stay Exempt [ http://www.stayexempt.irs.gov/ ]=20= * =A0=A0=A0=A0=A0=A0=A0=A0Life Cycle [ http://www.irs.gov/Charities-&-N= on-Profits/Life-Cycle-of-an-Exempt-Organization ]=20 * =A0=A0=A0=A0=A0=A0=A0 Free articles for your publications [ http://ww= w.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Exempt-Organiz= ations-Educational-Tools ]=20 * =A0=A0=A0=A0=A0=A0=A0 Subscribe=A0to the EO Update [ http://www.irs.g= ov/Charities-&-Non-Profits/Subscribe-to-Exempt-Organization-Update ]=20 If you have a specific question about exempt organizations, call *EO Cust= omer Account Services at 1-877-829-5500*. *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) =B7 Internal Revenue Service =B7 1111 Constitution Ave. N.W. =B7 Wa= shington DC 20535 Powered by GovDelivery [ http://www.govdelivery.com/por= tals/powered-by ] =0A ------=_NextPart_D4D_B623_1062972C.257ECF51 Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = EO Update =20

3D'Book=

=
EO Update:  e-News for Chariti= es & Nonprofits November 17, 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:  2014-18

Inside This Issue=

  1. Register for IRS webinar: Introduction to tax-exem= pt status
  2. Register for EO workshops
  3. PTIN renewal season underway
  4. In 2015, various tax benefits increase due to inf= lation adjustments
  5. IRS announces tax guidance related to Ebola outbre= ak in Guinea, Liberia and Sierra Leone
  6. Notice 2014-67 issued  
  1.  Register for IRS = webinar: Introduction to tax-exempt status=20

Thursday, Nov. 20 at 2 p.m. ET

Yo= u will learn how to:

  • Differentiate between the terms “nonprofit” and “ta= x exempt”
  • List some of the common types of exempt organizations
  • Understand the requirements for exemption under 501(c)(3)
  • Apply for recognition of exemption
  • Identify some of the ongoing  compliance issues for exempt organ= izations

Register for this event= .

Back to Top

  2.  Register for EO = workshops=20

Register for our upcoming workshop= s for small and medium-sized 501(c)(3) organizations on:

  • Dec. 9 – Austin, TX
    Hosted by Austin Community College
  • Jan. 9 – Salt Lake City, UT
    Hosted by University of Utah &= amp; the Utah Nonprofits Association

Back to Top

  3.  PTIN renewal seas= on underway=20

The renewal fee is $63. The fee for a new PTIN application is $64.25.<= /p>

The easiest way to renew is online. It takes about 15 minutes. There = is a new October 2014 version of the paper Form W-12 available on IRS.gov= for those who prefer to use it. However, it takes 4-6 weeks to process.<= /p>

Back to Top

  4.  In 2015, various= tax benefits increase due to inflation adjustments=20

For tax year 2015, the IRS announced recently annual inflation adjustm= ents for more than 40 tax provisions, including the tax rate schedules, a= nd other tax changes. Revenue Procedur= e 2014-61 provides details about these annual adjustments.

Inflation adjusted items of interest to exempt organizations affect the:=

  • Treatment of dues paid to agricultural or horticultural organizations=
  • Insubstantial benefit limitations for contributions associated with c= haritable fund-raising campaigns
  • Reporting exception for certain exempt organizations with nondeductib= le lobbying expenditures

Read news release.

Back to Top

  5.  IRS announces tax= guidance related to Ebola outbreak in Guinea, Liberia and Sierra Leone=20

The IRS recently issued two items of guidance in response to the need = for charitable and other relief due to the Ebola outbreak in Guinea, Libe= ria and Sierra Leone. One provides special relief intended to support lea= ve-based donation programs to aid victims who have suffered from the Ebol= a outbreak in those countries. The other designates the Ebola outbreak in= those countries as a qualified disaster for federal tax purposes.
<= br />Read news release.

Back to Top

  6.  Notice 2014-67 is= sued=20

Notice 2014-67 provides guidance= for determining whether a state or local government entity or a 501(c)(3= ) organization will be considered to have private business use of its tax= -exempt bond-financed facilities due to its participation in an "accounta= ble care organization" and guidance regarding certain management contract= s that do not result in private business use.

Notice 2014-67 a= ppeared in IRB 2014-46 dated Nov. 10, 2014.

Back to Top

If you have a technical or procedural que= stion relating to Exempt Organizations, visit the Char= ities and Nonprofits homepage on the IRS.gov Web site.

Other important resources:

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

Please Do Not Reply= To This Message.
=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).

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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