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An Update on Private Foundation Impact Investing

In November of 2016, Bryan Cave organized a half-day symposium examining the opportunities and legal considerations related to responsible and impact investing strategies. I participated on a panel to discuss how private...more

EO Update: e-News for Charities & Nonprofits

Join the IRS for a National Paycheck Checkup Thunderclap - We invite you or your group to join @IRSnews in support of the IRS Thunderclap effort promoting a national “Paycheck Checkup.” Following major tax law changes,...more

EO Update: e-News for Charities & Nonprofits

Use Form 1024-A to Apply for Recognition of Exemption under IRC Section 501(c)(4) - Organizations that choose to apply for recognition of exempt status under Internal Revenue Code (IRC) Section 501(a) as an organization...more

EO Update: e-News for Charities & Nonprofits

The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the...more

More New Tax Legislation

While the Bipartisan Budget Act of 2018 (the “Act’) focused on spending and the budget, it did include two provisions impacting charities. First, the Act amends the recently adopted Section 4968(b)(1), which now imposes a...more

IRS GuideWire

Under Revenue Procedure 2018-15, the IRS generally will not require a new exemption application from a domestic section 501(c) organization that changes its form or place of organization. Rev. Rul. 67-390 and Rev. Rul....more

2/9/2018  /  IRS , Revenue Procedures

Form 1023-EZ Revisions

The IRS revised Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions to help small charities apply for 501(c)(3) tax-exempt status....more

EO Highlights from New Tax Bill

As we posted, the U.S. House of Representatives and the U.S. Senate passed and sent to the President for signature legislation that makes significant changes to the U.S. tax code. The changes are the broadest re-write of the...more

EO Update: e-News for Charities & Nonprofits

Employers face a January 31, 2018, due date for filing 2017 Forms W-2 and W-3 with the Social Security Administration. This date applies to both electronic and paper filers....more

More Scrutiny of Donor Advised Funds

Notice 2017-73, released on December 4, 2017, describes potential approaches that may be taken to address issues raised regarding the use of donor advised funds (“DAF”). The Treasury and IRS are considering developing...more

IRS and #GivingTuesday

The Internal Revenue Service reminds taxpayers looking to maximize their tax savings before the end of the year to consider charitable giving. Many taxpayers may already be planning to do so for Giving Tuesday on November 28....more

IRS TE/GE Releases 2018 Work Plan

The IRS recently released the 2018 Work Plan for the exempt organizations function. The Work Plan provides information regarding various areas of IRS focus....more

10/6/2017  /  IRS , Work Plans

EO Update: e-News for Charities & Nonprofits

The IRS is providing several types of tax relief for those affected by hurricanes hitting Texas, Florida, Georgia, Puerto Rico and the U.S. Virgin Islands. We’re monitoring the situation closely to resolve potential tax...more

EO Update: e-News for Charities & Nonprofits

Beware of Hurricane Harvey fake charity scams - The IRS issued a warning about possible fake charity scams emerging due to Hurricane Harvey and encouraged taxpayers to seek out recognized charitable groups for their...more

IRS Seeks Applications for Advisory Committee for the Tax Exempt and Government Entities Division

The IRS is seeking applicants for vacancies on the Advisory Committee on Tax Exempt and Government Entities (ACT). The committee provides advice and public input on the various areas of tax administration served by the Tax...more

8/22/2017  /  Advisory Committee , IRS

403(b) Pre-Approved Retirement Plans List

We’ve recently updated the list of 403(b) pre-approved retirement plans that have received an IRS favorable opinion or advisory letter. A favorable opinion or advisory letter for a 403(b) pre-approved plan means that the IRS...more

Important Information on W-2/SSN Data Theft Scam

A dangerous email scam currently is circulating nationwide and targeting employers, including tax exempt entities, universities and schools, government and private-sector businesses. The scammer poses as an internal executive...more

EO Update: e-News for Charities & Nonprofits

Two new Issue Podcasts available for viewing - Go to the Stay Exempt Issue Podcast page on irs.gov to see Issue Podcasts on: ..When are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC...more

2/28/2017

EO Update: e-News for Charities & Nonprofits

IRS makes approved Form 1023-EZ data available online - The IRS announced today that publicly available information from approved applications for tax-exemption using Form 1023-EZ, Streamlined Application for...more

2/23/2017  /  IRS , Retirement Plan , Tax Returns , Tax Scams

Reminder: Filing Requirements for New 501(c)(4) Organizations

With lobbying efforts on the rise, the IRS has issued notice requirements for new 501(c)(4) social welfare organizations. These requirements follow the addition of Section 506 to the Code, where notification requirements for...more

Dangerous W-2 Phishing Scam Evolving; Targeting Schools, Restaurants, Hospitals, Tribal Groups and Others

The Internal Revenue Service, state tax agencies and the tax industry issued an urgent alert today to all employers that the Form W-2 email phishing scam has evolved beyond the corporate world and is spreading to other...more

IRS Releases Updated Form 990-EZ; New Options to Help Exempt Organizations Avoid Errors, File a More Accurate Return

WASHINGTON — The IRS announced today the release of an updated Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, that will help tax-exempt organizations avoid common mistakes when filing their annual...more

EO Update: e-News for Charities & Nonprofits

Form 990-N e-Postcard page unavailable 12/26/16 to 1/6/17 - The Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) page will be down from December 26, 2016 at 11:59 a.m. until...more

Employers & Health Coverage Providers: You Have More Time in 2017 to Provide Information Forms to Covered Individuals

The IRS extended the 2017 due date for employers and coverage providers to furnish information statements to individuals. The due dates to file those returns with the IRS are not extended....more

Impact Investing and Private Foundations

Bryan Cave recently organized a half-day symposium examining the opportunities and legal considerations related to responsible and impact investing strategies. The Responsible and Impact Investing Symposium, held on November...more

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