Recent Developments and Trends for Exempt Organizations


2012 was a busy year for the IRS with respect to tax-exempt organizations and 2013 promises more of the same. While the effects of the budget sequester on the IRS regulation writers and auditors is uncertain, we anticipate the IRS will plunge ahead bravely with its various guidance and compliance projects. Implementation of the Patient Protection and Affordable Care Act, in particular, will doubtless continue to be a primary focus of the IRS in the coming months. Summarized below are some of the important exempt organization developments during 2012 and early 2013, plus a forecast of things to come.

IRS Continues Focus on Healthcare Reform and Compliance Issues

IRS Exempt Organizations (EO) recently released its 2012 Annual Report and 2013 Workplan highlighting projects the division carried out over the past year and activities it intends to pursue in 2013. In 2012, EO focused primarily on continuing implementation of the Patient Protection and Affordable Care Act (ACA) and on compliance initiatives, and this focus is expected to continue for 2013.

Significant resources were devoted during 2012 to implementing provisions of the ACA that affect tax-exempt hospitals and employers. Among other activities, Treasury and the IRS...

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