It may be the dog days of summer, but IRS Exempt Organizations has been busy, busy, busy.
Optional Expedited Process for Certain 501(c)(4) Exemption Applications
Your organization may qualify for expedited processing of your application for tax exemption if:
- it applied for exemption as a 501(c)(4) organization;
- your application had been pending for more than 120 days as of May 28, 2013; and
- your case involves possible political campaign intervention or issue advocacy.
If this sounds like you, you can get more information on the New Review Process and Expedited Self-Certification Option page of the IRS Web site.
Nationwide Tax Forums
The first Nationwide Tax Forum has already been held, but five more will be held between now and mid-September.
|Grapevine, Tex. (Dallas)||Gaylord Texan Resort and Convention Center||July 30-August 1, 2013|
|New Orleans, La.||Hyatt Regency New Orleans||August 13-15, 2013|
|Atlanta, Ga.||Atlanta Marriott Marquis||August 20-22, 2013|
|Nation Harbor (D.C.)||Gaylord National Resort and Convention Center||August 27-29, 2013|
|San Diego, Calif.||Town and Country Resort||September 17-19, 2013|
The IRS is also offering phone forums for exempt nonprofits. Space is limited, so register quickly.
|Date and Time||Topic|
|July 24, 2013, 2 p.m. EDT||Charities and Their Volunteers|
|July 30, 2013, 2 p.m. EDT||Veterans Organizations—Complying with IRS Rules|
|July 31, 2013, 2 p.m. EDT||What's Special about Schedule K (Form 990)|
|August 21, 2013, 2 p.m. EDT||501(c)(7) Social Clubs|
|September 10, 2013, 2 p.m. EDT||Exempt Organizations and Employment Taxes|
|September 18, 2013, 2 p.m. EDT||Stay Exempt: A Guide for Charitable Organizations with Changing Leadership|
Workshops for Small and Medium-Sized 501(c)(3) Organizations
Exempt Organizations is continuing its popular workshops for small and medium charitable organizations. Register now
|August 13, 2013||Highland Heights, Ky.||University of Kentucky|
|August 15||Lexington, Ky.||University of Kentucky|
|August 20-21||San Francisco, Calif.||Golden Gate University|
|August 28-29||Anaheim, Calif.||Trinity Law School|
|September 9||St. Paul, Minn.||Hamline University|
|September 10||Minneapolis, Minn.||University of St. Thomas|
Section 509(a)(3) Supporting Organizations Pages Updated
The updated pages illustrate new rules for section 509(a)(3) supporting organizations, i.e., certain organizations that carry out their exempt purposes by supporting other public charities. Section 509(a)(3) supporting organizations are classified as public charities rather than private foundations, which means they are not required to pay private foundation excise taxes.
Suzanne E. Coffman, July 2013
© 2013, GuideStar USA, Inc.
Suzanne Coffman is GuideStar's editorial director and editor of the GuideStar Newsletter. She drew heavily on EO Update 2013-12 for this article.