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IRS Issues Proposed Regulations Providing Guidance for Charitable Hospitals

Reprinted from Exempt Organizations Advisory

IRS Reports on 2011 Activities and Its Plans for 2012


The latest report on the activities and plans for the Exempt Organizations (EO) section of the Tax Exempt and Government Entities Division of the IRS provides some insight into what's ahead for nonprofits—good to know if your organization is in a group targeted for scrutiny. EO director Lois Lerner outlines accomplishments in fiscal year (FY) 2011 and previews plans for FY 2012 in the 12-page report. It is worth reading to get an understanding of EO's priorities, but below are some highlights.

A New Era Dawns




For some time now, I have been writing to caution donors to check on the charitable status of a nonprofit before making a contribution. I know it sounds simple, but we continue to see nonprofit organizations that are phony and lack the IRS credentials for soliciting donations.

Nonfiler Revocation List Coming Soon

On February 24, 2011, the IRS announced the impending publication of the Nonfiler Revocation List. The list will identify nonprofits whose tax-exempt status has been revoked because they were required to file an annual information return (Form 990, 990-N, 990-EZ, or 990-PF) but failed to do so for three consecutive years. Revocation for failure to file is mandatory under the Pension Protection Act of 2006; the list that will soon be published represents the first time this provision of the law has been implemented.

Special Report on the Government-Nonprofit Partnership

The Gift Acceptance Policy: What Is It, and Why Does Your Organization Need It?

Adopting, implementing, and monitoring sound governance policies to accomplish an organization's mission continue to be at the forefront of issues of concern to the nonprofit community. Even implementing the most basic policies encourages operational and managerial efficiency.

Health Care Law Revelations


I sure hope this works


Lessons from the Alavi Foundation


IRS Updates, Oct. 2009: Form 990/990-EZ Resources, Online Training, & Fees for App

The IRS has recently made new online resources available to nonprofits: