I. Enhancing Enforcement of the Tax Law
A. Implementation of the Pension Protection Act of 2006
- Announcement 2006-93: procedures by which 509(a)(3) organizations may request a change in their public charity status to 509(a)(1) or 509(a)(2).
- Notice 2006-109: discusses new provisions affecting supporting organizations (SOs), donor-advised funds, and private foundations that make grants to SOs.
- Notice 2007-45: 501(c)(3) organizations must make Form 990-T available for public inspection.
B. Implementation of Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)
- Notice 2007-18: discusses when a tax-exempt entity would be considered a "party" to a prohibited tax shelter transaction
C. Form 990 Redesign
D. Compliance Initiatives
- Political Activity
- Executive Compensation
- Tax-Exempt Hospitals
- Credit Counseling Organizations
- Seller-Funded Down Payment Assistance Programs
- Employment Taxes
II. Improving Customer Service
A. Determinations & Inventory Reduction
C. Improving Federal/State Relations
D. Web-based Training
You can read more details about the Division’s accomplishments in the FY2008 Implementing Guidelines.