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The original message has been attached to this so you can view it or label similar future email. If you have any questions, see @@CONTACT_ADDRESS@@ for details. Content preview: [ http://content.govdelivery.com/accounts/USIRS/bulletins/e873ca?reqfrom=share ] IRS.gov Banner *EO Update: e-News for Charities & Nonprofits* January 12, 2015 Useful Links: [...] Content analysis details: (0.1 points, 5.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: irs.gov] 2.7 DNS_FROM_AHBL_RHSBL RBL: Envelope sender listed in dnsbl.ahbl.org [listed in service.govdelivery.com.rhsbl.ahbl.org. IN A] -0.0 RCVD_IN_MSPIKE_H3 RBL: Good reputation (+3) [208.42.190.180 listed in wl.mailspike.net] -0.0 SPF_PASS SPF: sender matches SPF record -0.6 RP_MATCHES_RCVD Envelope sender domain matches handover relay domain 0.0 HTML_MESSAGE BODY: HTML included in message -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0000] -0.1 DKIM_VALID Message has at least one valid DKIM or DK signature -0.1 DKIM_VALID_AU Message has a valid DKIM or DK signature from author's domain 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid -0.0 RCVD_IN_MSPIKE_WL Mailspike good senders 0.0 T_FILL_THIS_FORM_SHORT Fill in a short form with personal information ------=_NextPart_59D_2153_6B116F2A.3B4BD0D9 Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable [ http://content.govdelivery.com/accounts/USIRS/bulletins/e873ca?reqfrom=3D= share ] IRS.gov Banner=20 *EO Update:=A0 e-News for Charities & Nonprofits* January 12, 2015=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=A0=A02015-1 Inside This Issue * Revenue Procedures updated for 2015 [ #First ]=20 * Simplified process for issuers of qualified 501(c)(3) bonds [ #Second= ]=20 * Register for IRS webinar: Gaming and Tax-Exempt Organizations [ #Thir= d ]=20 ________________________________________________________________________ *=A0=A01.=A0=A0Revenue Procedures updated for 2015* ________________________________________________________________________ Six revenue procedures that affect exempt organizations have been updated= for 2015. The procedures =96 Rev. Proc. 1-5 and 8 =96 are available=A0at= =A0Recent EO Published Guidance [ http://www.irs.gov/Charities-&-Non-Prof= its/Charitable-Organizations/Recent-Exempt-Organizations-Published-Guidan= ce ] under Revenue Procedures. All 2015 updated revenue procedures are av= ailable in the Internal Revenue Bulletin [ http://www.irs.gov/irb/2015-1_= IRB/index.html ]. Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A02.=A0=A0Simplified process for issuers of qualified 501(c)(3) bond= s*_______________________________________________________________________= _ Announcement 2015-2 [ http://links.govdelivery.com/track?type=3Dclick&eni= d=3DZWFzPTEmbWFpbGluZ2lkPTIwMTQxMjMwLjM5ODA4MjUxJm1lc3NhZ2VpZD1NREItUFJEL= UJVTC0yMDE0MTIzMC4zOTgwODI1MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTUyODYxJm= VtYWlsaWQ9YmVuamFtaW4uZC5zbWVsY2VyQGlycy5nb3YmdXNlcmlkPWJlbmphbWluLmQuc21= lbGNlckBpcnMuZ292JmZsPSZleHRyYT1NdWx0aXZhcmlhdGVJZD0mJiY=3D&&&118&&&http:= //www.irs.gov/pub/irs-drop/a-15-02.pdf ] provides a simplified VCAP proce= ss for issuers of qualified 501(c)(3) bonds, as defined in the announceme= nt, to request a closing agreement in situations in which the borrower of= the proceeds of the bonds received Prospective Reinstatement, as defined= in the announcement, after its tax-exempt status was automatically revok= ed under section 6033(j)(1) of the Internal Revenue Code (the =93Code=94)= . Back to Top [ #Fifteenth ] ________________________________________________________________________ *=A0=A03.=A0=A0Register for IRS webinar: Gaming and Tax-Exempt Organizati= ons*_____________________________________________________________________= ___ Thursday, January 22 at 2 p.m. ET "Learn about:" * Gaming=92s impact on tax-exempt status=20 * Gaming and unrelated business income=20 * Maintaining records=20 * Reporting requirements=20 * Workers conducting gaming activities=20 * Reporting winnings and withholding income tax=20 * Gaming Excise taxes=20 * IRS resources=20 Register for this event [ http://www.visualwebcaster.com/event.asp?id=3D1= 01170 ]. 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_59D_2153_6B116F2A.3B4BD0D9 Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = Revenue Procedures updated for 2015 =20

3D'Book=

=
EO Update:  e-News for Chariti= es & Nonprofits January 12, 2015

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:   2015-1

Inside This Issue=

  1. Revenue Procedures updated for 2015
  2. Simplified process for issuers of qualified 501(c= )(3) bonds
  3. Register for IRS webinar: Gaming and Tax-Exempt Or= ganizations

  1.  Revenue Proced= ures updated for 2015


Six revenue procedures that affect exempt organizations have been upda= ted for 2015. The procedures – Rev. Proc. 1-5 and 8 – are ava= ilable at Recent EO Publish= ed Guidance under Revenue Procedures. All 2015 updated revenue proced= ures are available in the Internal Rev= enue Bulletin.

Back to Top


  2.  Simplified= process for issuers of qualified 501(c)(3) bonds

Announcement 2015-2 provides a s= implified VCAP process for issuers of qualified 501(c)(3) bonds, as defin= ed in the announcement, to request a closing agreement in situations in w= hich the borrower of the proceeds of the bonds received Prospective Reins= tatement, as defined in the announcement, after its tax-exempt status was= automatically revoked under section 6033(j)(1) of the Internal Revenue C= ode (the “Code”).

Back to Top


  3.  Register fo= r IRS webinar: Gaming and Tax-Exempt Organizations

Thursday, January 22 at 2 p.m. ET

Learn about:

=
  • Gaming’s impact on tax-exempt status
  • Gaming and unrelated business income
  • Maintaining records
  • Reporting requirements
  • Workers conducting gaming activities
  • Reporting winnings and withholding income tax
  • Gaming Excise taxes
  • IRS resources

Register for this event= .

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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