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Exempt Organizations Update - e-News for Charities and Nonprofits

July, 2011 Banner
Exempt Organizations Update - e-News for Charities and Nonprofits July 7, 2011

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Issue Number:    2011-12

Inside This Issue

  1. Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals
  2. Report of the Advisory Committee on Tax-Exempt and Government Entities
  3. New YouTube Video: How to Get Your Tax-Exempt Status Back
  4. New Directive on Booster Clubs and Non-Exempt Activity
  5. Summer SSA/IRS Reporter
  6. New IRS Webinar Recordings
  7. Save the Date:  NASCO Annual Conference Scheduled for October 3, 2011
  8. Register Now for Nationwide Tax Forums

  1.  Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals

Notice 2011-52 provides information and solicits further comments regarding the new community health needs assessment (“CHNA”) requirements.  The CHNA requirements are among several new requirements for section 501(c)(3) hospitals set out in section 501(r) and added to the Code by the Affordable Care Act.  Treasury and the IRS previously have solicited comments in Notice 2010-39.  This notice responds to those comments already made, offers perspective on the new requirements and solicits additional comments from the public regarding the CHNA requirements.

The CHNA requirements are not effective until taxable years beginning after March 23, 2012.  Treasury and the IRS understand that some hospital organizations may wish to start the process of conducting CHNAs and adopting implementation strategies soon, while guidance is still under development.  A hospital organization that makes this choice may rely on the anticipated regulatory provisions described in this notice with respect to any CHNA made widely available to the public, and any implementation strategy adopted, on or before the date that is six months after the date further guidance regarding the CHNA requirements is issued.

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  2.  Report of the Advisory Committee on Tax Exempt and Government Entities

The tenth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on issues addressing Exempt Organizations, Employee Plans, Federal, State and Local Governments, Indian Tribal Governments and Tax-Exempt Bonds. The Exempt Organizations subgroup presented a report on Group Exemptions –– Creating a Higher Degree of Transparency, Accountability, and Responsibility.

The 20 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 15, 2011.

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  3.  New YouTube Video: How to Get Your Tax- Exempt Status Back

Did your organization lose its tax-exempt status because it failed to file for three consecutive years?  Go to the IRS YouTube channel to watch a video about How to Get Your Tax-Exempt Status Back today.

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  4.  New Directive on Booster Club Dues and Non-Exempt Activity

EO Director Lois Lerner has issued a directive on Booster Club Dues and Non-Exempt Activity which addresses possible tax consequences for booster clubs in situations where a club reduces the amount a participant is required to pay based on the amount of fundraising done by that participant.

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  5.  Summer SSA/IRS Reporter

The Summer 2011 issue of SSA/IRS Reporter is now available online in English and Spanish.

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  6.  New IRS Webinar Recordings

Recordings of these recent webinars are now available on the IRS Video Portal:

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  7.  Save the Date -NASCO Annual Conference Scheduled for October 3, 2011

The National Association of State Charity officials, will hold its 2011 Annual Conference on October 3, 2011 in Silver Spring Maryland.  The conference will focus on emerging nonprofit regulatory issues. Visit the NASCO website for more information.

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  8.  Register Now for Nationwide Tax Forums

Registration continues for the 2011 IRS Nationwide Tax Forums.  The IRS Nationwide Tax Forums offer three full days of seminars with the latest word from IRS leadership and experts in the fields of tax law, compliance and ethics where attendees can earn up to 18 continuing professional education credits.

IRS Exempt Organizations (EO) will present a seminar, A Day in the Life of an Exempt Organization’s Audit, at this year's forums. This seminar will address the EO examination process, how an EO audit may differ from other IRS audits and how to prepare for the EO audit.

In addition, EO will present multiple sessions of its popular Form 990 Workshop at each forum location  The 2011 Form 990 Workshop will present helpful ideas for successful preparation of the form and will emphasize areas of the form that have generated questions since the 2008 redesign.

Below are the locations, dates and the pre-registration deadlines for upcoming 2011 IRS Nationwide Tax Forums:

  • Orlando, Florida  July 12-14 (Check the website for late registration information)
  • Dallas, Texas  July 26-28 (Register by July 12)
  • San Jose, California  August 9-11 (Register by July 26)
  • Las Vegas, Nevada  August 16-18 (Register by August 2)
  • Washington DC, National Harbor  August 30-September 1 (Register by August 16)

To register, visit the Nationwide Tax Forums website.


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