The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

CHAPTER TWENTY-SEVEN

Operational Requirements

§ 27.1 Changes in Operations or Form

*(a) Changes in Operations

§ 27.2 Annual Reporting Rules

(a) Overview of Annual Information Returns

(b) Exceptions to Reporting Requirements

(c) Group Returns

§ 27.3 Redesigned Annual Information Returns

(o) Schedule H

(x) Transition Rules

(y) Uncertain Tax Positions (New)

(z) Preparer Tax Identification Numbers (New)

§ 27.4 Notification Requirement

*§ 27.5 Filing Requirements and Tax-Exempt Status

§ 27.5A Charitable Organizations Listing Reliance Rules (New)

§ 27.7 Electronic Filing Rules

(c) Waivers

§ 27.9 IRS Document Disclosure Rules

*(a) Federal Tax Law Disclosure Requirements

§ 27.10 Document Disclosure Obligations of Exempt Organizations

*(a) General Rules

(f) Harassment Campaign Exception

§ 27.13 Insurance Activities

*(b) Commercial-Type Insurance Rules

§ 27.14 Feeder Organizations

§ 27.15 Tax-Exempt Entity Leasing Rules

*(g) Partnership Arrangements

§ 27.1 CHANGES IN OPERATIONS OR FORM

(a) Changes in Operations

*p. 807, n. 4. Delete Rev. Proc. 2010-9, 2010-2 I.R.B. 258 and insert:

Rev. Proc. 2014-9, 2014-2 I.R.B. 281.

§ 27.2 ANNUAL REPORTING RULES

(a) Overview of Annual Information Returns

p. 810. Insert as fourth complete paragraph:

Supporting organizations^36.1 are required to file either Form 990 or Form 990-EZ, depending on the level of gross receipts and asset value.^36.2 Sponsoring organizations with donor-advised funds,^36.3 organizations that operate one or more hospital facilities, ...