Changes to Form 990-EZThe IRS invites written comments on changes to the 2008 Form 990-EZ. Comments must be received at the IRS no later than September 8, 2008.
BackgroundTo comply with new filing requirements, the IRS proposes to allow Form 990-EZ filers to file six schedules developed for the 2008 Form 990:
- Schedule A, Public Charity Status and Public Support
- Schedule C, Political Campaign and Lobbying Activities
- Schedule E, Schools
- Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities
- Schedule L, Transactions with Interested Persons
- Schedule N, Liquidation, Termination, Dissolution, or Significant Disposition of Assets
To Submit CommentsSend written comments on or before September 8, 2008, to:
R. Joseph DurbalaAll comments will become part of the public record and will be summarized or included in the IRS request for OMB approval of the changes to the 990-EZ.
Internal Revenue Service, Room 6129
1111 Constitution Avenue, NW
Washington, DC 20224
For more information, including issues the IRS would to like see comments address, see the notice from the July 8, 2008, Federal Register.
Fall 2008 Workshops for Small and Mid-Sized 501(c)(3) OrganizationsIn November and December, the IRS will offer one-day workshops for small and mid-sized section 501(c)(3) exempt organizations:
- October 21, 22, 23—Chicago, Ill.
- November 18, 19, 20—Detroit, Mich.
- December 2, 3, 4—Memphis, Tenn.
- 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 explanation of the Form 990, tips on record-keeping, and advice for completing the return; includes a discussion on the "e-Postcard" filing requirement.
- Required Disclosures—Overview of disclosures tax-exempt organizations are required to make, including requirements imposed by the Pension Protection Act of 2006.
Pre-registration is required. See more information
Suzanne E. Coffman, August 2008
© 2008, Philanthropic Research, Inc. (GuideStar)
Suzanne Coffman is GuideStar's director of communications and editor of the Newsletter.