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Thursday, January 18, 2018

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IRS Exempt Organization Update

November, 2010 Banner
EO Update October 29,2010

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Issue Number:    2010-25

Inside This Issue

  1. Filing Relief in Disaster Areas
  2. IRS Seeks Applicants for TE/GE Advisory Committee
  3. Small Business Health Care Tax Credit FAQs
  4. Revised Publication 557 Now Available
  5. Register Now for Phoenix Workshops for Small and Mid-Size 501(c)(3) Organizations (December 7 - 9)
  6. Medical Resident FICA Refund Program
  7. Form W-2: Reporting of Health Care Coverage Optional for 2011
  8. IRS Reminds Tax Preparers to Renew PTIN

  1.  Filing Relief in Disaster Areas

For most organizations, the one-time filing relief program for small tax-exempt organizations that failed to file for three consecutive years expired on October 15.  However, eligible small organizations that are located in a Presidentially declared disaster area have additional time to participate in the one-time filing relief program and avoid revocation. 

The IRS frequently postpones filing deadlines for individuals, tax-exempt organizations and other entities in declared disaster areas. For example, the IRS has postponed the due dates for numerous filings by organizations and individuals in designated counties in North Carolina affected by the September 27, 2010 storms and flooding until November 26, 2010.  This postponement of the due date also applies to Forms 990-N and 990-EZ filings made under the one-time relief program.

For information on the latest disaster declarations and the ending date of the postponement period for each, see

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  2.  IRS Seeks Applicants for TE/GE Advisory Committee

The IRS is seeking applications for vacancies on the Advisory Committee on Tax-Exempt and Government Entities (ACT). The ACT provides the IRS with regular input from representatives of the TE/GE community on IRS policies and procedures. Vacancies are currently available for representatives from the following customer segments: 

  • Exempt organizations (2)
  • Employee Plans (2)
  • Tax Exempt Bonds (1)
  • Indian Tribal Governments (2)
  • Federal, State, and Local Governments (3)

A notice published in the October 28 Federal Register contains more information about the ACT and the application process.

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  3.  Small Business Health Care Tax Credit FAQs

The IRS has posted additional FAQs on how eligible small business and exempt organizations can claim the Small Business Health Care Tax Credit

A tax-exempt employer described in Code section 501(c) that is exempt from tax under Code section 501(a) claims the refundable credit by filing a Form 990-T with an attached Form 8941 showing the calculation of the claimed credit. A tax-exempt employer is not eligible to claim the credit unless it is an organization described in Code section 501(c) that is exempt from tax under Code section 501(a).

For more information on the Small Business Health Care Credit and FAQs visit

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  4.  Revised Publication 557 Now Available

An updated Publication 557, Tax-Exempt Status for Your Organization, is now available.

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  5.  Register Now for Phoenix Workshops for Small and Mid-Size Exempt Organizations (December 7- 9)

Don't miss out on the last Exempt Organizations workshops of 2010!  On December 7-9, the IRS will present our popular workshops for Small and Mid-Sized 501(c)(3) Organizations in Phoenix, AZ in collaboration with the Lodestar Center for Philanthropy and Nonprofit Innovation at Arizona State University.

Each one-day workshop, presented by experienced Exempt Organizations specialists, will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. The workshop is designed for administrators or volunteers who are responsible for an organization's tax compliance as well as those interested in careers in the nonprofit sector.

Go to our Calendar of Events for additional information and to register

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  6.  Medical Resident FICA Refund Program

In March 2010, the IRS announced that it would honor medical resident FICA claims based on the student exception for tax periods ending before April 1, 2005, when new regulations went into effect. The IRS has recently posted additional FAQs to clarify whether a resident, former resident or employer filed a timely claim and may be eligible for a refund under the program.

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  7.  Form W-2: Reporting of Health Care Coverage Optional for 2011

Notice 2010-69 provides that reporting the cost of coverage under an employer-sponsored group health plan on Form W-2, Wage and Tax Statement, will not be mandatory for Forms W-2 issued for 2011.  The IRS has determined that this relief is necessary to provide employers the time they need to make changes to their payroll systems or procedures in preparation for compliance with the new reporting requirement. The IRS will publish guidance on the new requirement.

The IRS also announced the release of the draft Form W-2 for 2011.

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  8.  IRS Reminds Tax Preparers to Renew PTIN

The Internal Revenue Service announced that it has begun notifying about 1 million tax return preparers to remind them that they must renew their Preparer Tax Identification Numbers (PTIN) if they are still paid preparers. Use of the PTIN will be required on all federal returns prepared by paid tax return preparers starting January 1.

Tax return preparers can register immediately using a new PTIN sign-up system available through Preparers will need to create an account, complete the PTIN application and pay a $64.25 fee before getting their PTINs.


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