Tax Planning and Compliance for Tax-Exempt Organizations, 6th Edition

CHAPTER 18IRS Filings, Procedures, and Policies

• § 18.1 IRS Determination Process
  • (a) Successful Application for Exemption
  • (d) Group Exemptions
• § 18.2 Annual Filing of Forms 990
  • (a-1) Authorized E-file Provider Requirements
  • (b) Design of Form 990
• § 18.3 Reporting Organizational Changes to the IRS
• § 18.4 Weathering an IRS Examination
  • (a) Examination Methods
  • (b) Who Handles the Examination?
  • (e-1) IRS Priority Guidance Plan
  • (f) Tax Inquiries and Examination of Churches
  • (g) Examinations Regarding Easement Valuation

p. 586. Add to introduction of chapter:

The IRS Exempt Organization (EO) Division requests that “you go ahead and complain!” Form 13909, and any supporting documentation, can be submitted in a variety of ways: Mail to IRS EO Classification, Mail Code 4910DAL, 1100 Commerce St., Dallas, TX 75242-1198, or fax to 214-413-5415. The IRS takes all complaints seriously and scrutinizes all referrals. Tell the IRS about suspected tax-exempt status abuses. Go ahead and complain. Send your complaints and opinions with Form 13909 by email to [e-mail].

The Internal Revenue Service (IRS) is all ears—particularly about complaints alleging any abuse of the tax-exempt status granted to a nonprofit organization. When reviewing filed complaints, the IRS follows special procedures intended to treat all organizations fairly and without outside influence. A complaint—which the IRS calls a referral—is any communication alleging that a tax-exempt organization is in potential ...