IRS Exempt Organizations Division 2007 Accomplishments

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

  1. Political Activity
  2. Executive Compensation
  3. Tax-Exempt Hospitals
  4. Credit Counseling Organizations
  5. Seller-Funded Down Payment Assistance Programs
  6. Employment Taxes

II.  Improving Customer Service

A.  Determinations & Inventory Reduction

B.  e-Postcard

C.  Improving Federal/State Relations

D.  Web-based Training

  1. Stay Exempt – Tax Basics for Section 501(c)(3) Organizations
  2. Life Cycles

You can read more details about the Division’s accomplishments in the FY2008 Implementing Guidelines.