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IRS Miscellanea, August 2009: Final Form 990-N Regulations, Workshops for Charitable Organizations, and TE/GE Training Materials

The IRS has issued final regulations related to ePostcard filing, announced the dates and locations for its workshops for small and mid-sized charitable organizations, and posted the materials it uses to train employees about nonprofit governance.

Form 990-N Regulations

The final regulations define how Form 990-N, also known as the ePostcard, is to be filed; which exempt organizations must file it; the information they are required to provide; and the filing deadline for each 990-N. The final regulations make no substantive change from the temporary regulations issued November 15, 2007. They went into effect July 23, 2009.

Editor’s note: By law, organizations that are required to file an ePostcard and fail to do so for three consecutive years will automatically lose their tax-exempt status. Revocations will begin in May 2010.

Read the final regulations
Learn more about Form 990-N
Learn more about the consequences of not filing

Workshops

Workshops for small and mid-sized 501(c)(3) organizations are coming up in Indianapolis and Philadelphia:

  • Indianapolis, Ind.—September 15, 16, and 17, 2009
  • Philadelphia, Pa.—October 6, 7, and 8, 2009

The workshops are designed for administrators and volunteers who are responsible for an exempt organization's tax compliance. Each one-day session will cover the benefits and responsibilities of tax-exempt status; actions that can jeopardize an organization's exempt status; unrelated business income; employment issues; Form 990, including Form 990-N; and required disclosures, including those imposed by the Pension Protection Act of 2006. Pre-registration is required.

Learn more or register

Training Materials on Exempt Organization Governance

The IRS recently held two-hour training sessions for Exempt Organizations employees on tax-exempt organizations and governance. The materials used in those sessions have been posted on the IRS Web site.

Sarah Hall Ingram, the new IRS commissioner of tax exempt and government entities (TE/GE), described the governance training in an address at Georgetown University on June 23, 2009:

We are striving to be balanced in the training. We emphasize that not all exempt organizations are alike and that one size does not fit all when it comes to governance. We present the ACT’s 2008 report and go through its comments and concerns at some length. We talk about the actions the sector itself has undertaken on the subject of governance, and we point out the important role the states have. We introduce the findings and conclusions of the Urban Institute and Board Source studies.

She also noted that TE/GE employees will receive ongoing training about exempt organization governance, and that all future examinations of exempt organizations will include a governance checklist.

View the training materials
Read Sarah Hall Ingram’s remarks

Suzanne E. Coffman, August 2009
© 2009, GuideStar USA, Inc.

Suzanne Coffman is GuideStar’s director of communications and editor of the Newsletter.

Topics: Policy