Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition 2019 Cumulative Supplement, 5th Edition

CHAPTER 18IRS Filings, Procedures, and Policies

1. § 18.1 IRS Determination Process
   1. *(a) Successfully Requesting Tax-Exempt Status
   2. *(a-1) New Form 1023-EZ
   3. (a-2) Understanding Impact of Recognition Based on Form 1023-EZ
   4. *(a-3) Realigned Ruling Policies
   5. (a-4) New Form 1024-A
   6. (b) Timely Filing Critical for (c)(3)
   7. (c) Organizations That Need Not File
   8. (d) Group Exemptions
   9. *(f) Reliance on IRS Determination Letter
   10. (g) Exemption for State Purposes
2. 18.2 Annual Filing of Forms 990
   1. *(a) Public Disclosure
   2. (b) Design of Forms 990
   3. (c) Who Files What
3. § 18.3 Reporting Organizational Changes to the IRS
   1. *(a) Fees for Reports of Changes
   2. (e) Change in IRS § 509(a) Class
4. § 18.4 Weathering an IRS Examination
   1. (a) Examination Methods
   2. (e) The Desired Result: “No Change”
5. § 18.5 When an Organization Loses Its Tax-Exempt Status

18.1 IRS Determination Process

p. 535. Add after fee chart at end of introduction:

On October 20, 2017, the IRS released its fiscal year 2017–2018 Priority Guidance Plan. The plan sets forth matters that the IRS intends to work on, such as finalizing proposed regulations and updating guidance. They say that updates will be issued during the year to reflect additional items and to report guidance that has been issued. Topics they plan to consider are listed below and reflect updates already issued:

• Update revenue procedures on grantor and contributor reliance under §§ 170 and 509, including update to Rev. Proc. 2011-33 for EO Select Check. Published on May 16, 2018 as ...