Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2014 Cumulative Supplement

CHAPTER 18

IRS Filings, Procedures, and Policies

*§ 18.1 Determination Process

*(b) Timely Filing Critical for (c)(3)

*(d) Group Exemptions

*(g) Exemption for State Purposes

§ 18.2 Annual Filing of Forms 990

(b) Design of Forms 990

*(c) Who Files What

§ 18.3 Reporting Organizational Changes to the IRS

(a) Fees for Reports of Changes

*(e) Change in IRC § 509(a) Class

§ 18.4 Weathering an IRS Examination

(a) Examination Methods

*(e) The Desired Result: “No Change”

§ 18.1 Determination Process

^*p. 538. Insert at end of subsection:

Due to controversy regarding applications of Tea Party and other activists organizations in the Cincinnati office, on May 15, 2013, the Treasury Inspector General for Tax Administration (TIGTA) issued nine recommendations for the IRS:

1. Finalizing interim action. Ensure that the memorandum requiring the Director of Rulings and Agreements to approve all original entries and changes to criteria included on the BOLO listing prior to implementation being formalized in the Internal Revenue Manual.
2. Documentation of reasons why chosen. Develop procedures to better document the reason(s) applications are chosen for review by the team of specialists (e.g., evidence of specific political campaign intervention in the application file or specific reasons the EO function may have for choosing to review the application further based on past experience).
3. Training on applications that require review. Develop training or workshops to be held before each election cycle, including, ...