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IRS Updates, February 2011: Programs for Non-Charitable and Charitable Organizations, Charitable Distributions from IRAs

The IRS is offering a free webinar for non-charitable organizations, has announced the schedule for its spring workshops for 501(c)(3) organizations, and has published information on making charitable distributions from IRAs.

Webinar for Non-Charitable Organizations

On February 24, 2011, the IRS will present a free webinar for new tax-exempt organizations that are not 501(c)(3) charitable organizations. The webinar has been designed especially for 501(c)(4), (c)(5), (c)(6), (c)(7), (c)(8), and (c)(10) organizations. It will address:

  • Doing what you said you would—meeting your organization's "operational test."
  • Five ways to avoid jeopardizing your tax-exempt status.
  • Annual filing requirements for exempt organizations.
  • Tools you can use for tax compliance as your organization grows.

Registration is required.

Learn more or register

IRS Workshops for 501(c)(3) Organizations

The IRS has announced the spring schedule for its workshops for small and mid-sized charitable organizations:

  • March 1-3, 2011—New Orleans, La.
  • March 29-31, 2011—Las Vegas, Nev.
  • April 13, 2011—New York, N.Y.
  • April 19-21, 2011—Houston, Tex.
  • April 26 and 28, 2011—Billings, Mont.
  • May 24-26, 2011—Denver, Colo.

These introductory workshops are designed for administrators or volunteers who are responsible for an organization's tax compliance. Each workshop will be presented by experienced IRS Exempt Organizations staff members and will cover the following topics:

  • Tax-Exempt Status—Benefits and responsibilities of tax-exempt status under section 501(c)(3) and actions that may jeopardize an organization's tax-exempt status.
  • Unrelated Business Income—The definition of unrelated business income, common examples, common exceptions, and filing requirements; includes a discussion of charitable gaming.
  • Employment Issues—Classification of workers and filing requirements for employees and independent contractors.
  • Form 990—An overview of Forms 990, 990-EZ, and 990-N (e-Postcard), tips on record-keeping, answers to frequently asked questions, and information on resources and tools available to help exempt organizations file accurate, error-free returns.
  • Required Disclosures—Overview of disclosures tax-exempt organizations are required to make.

The workshop does not address applying for tax-exempt status or issues related to non-501(c)(3) organizations. Registration is required.

Learn more or register

Making Charitable Distributions from IRAs

As we noted last month, IRA holders aged 70½ or older may donate to charity directly from their IRAs through December 31, 2011; these distributions will not be taxed as income. The IRS has published a Web page on making a qualified charitable distribution from an IRA.

Learn more

Suzanne E. Coffman, February 2011
© 2011, GuideStar USA, Inc.

Suzanne Coffman is GuideStar's editorial director and editor of the GuideStar Newsletter.

Topics: Policy