The IRS has published tables of the due dates for Form 990 and other returns nonprofits must file, released the governance check sheet that agents will use in exempt organization examinations, and announced the schedule for its spring workshops for 501(c)(3) organizations.
Return Due Dates
Form 990 and its variants aren't the only returns exempt organizations must file with the federal government. There are also employment returns, excise tax returns, and special forms, such as those used to report gambling winnings or donations of motor vehicles, boats, and airplanes. The IRS has posted tables of filing deadlines for the various returns.
Governance Check Sheet
As previous Newsletter articles (a link to the most recent is provided below ) have noted, the IRS is looking closely at governance at tax-exempt organizations. Every examination of an exempt organization will include a check sheet of items related to governance. Last month, the IRS posted on its Web site both the check sheet and the guidance agents will use to complete it.
One-day workshops for small and mid-sized charitable organizations will be held in Atlanta, Sacramento, and Seattle this spring:
- Atlanta, Ga.—March 2, 3, and 4, 2010
- Sacramento, Calif.—March 16, 17, and 18, 2010
- Seattle, Wash.—May 11, 12, and 13, 2010
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.
Suzanne E. Coffman, January 2010
© 2010, GuideStar USA, Inc.
Suzanne Coffman is GuideStar's director of communications and editor of the Newsletter.