IRS Exempt Organizations Division 2008 Plans

I.  Enhancing Enforcement of the Tax Law

A.  New Compliance Tools

  1. National Research Program
  2. EO Research and Compliance Initiative (Colleges and Universities)
  3. Voluntary Compliance Program

B.  Donor Control and Non-cash Contributions

  1. Section 509(a)(3) Supporting Organizations
  2. Charitable Trusts
  3. Deconstruction
  4. Conservation Easements
  5. Successor Member Interests

C.  Form 990 Redesign

D.  Other Compliance Projects

  1. Franchises or Business Ventures
  2. Small Insurance Companies

E.  Ongoing Compliance Projects

  1. Political Activities
  2. Executive Compensation
  3. Community Foundations
  4. Gaming
  5. Section 527 Organizations

IV.  Improving Customer Service

A.  TE/GE Determination System (TEDS) – an electronic determinations case processing and tracking system.

B.  Cyber Assistant

C.  Education and Outreach

D.  Formal Guidance

  • Proposed or final regulations pertaining to new requirements added by the Pension Protection Act on supporting organizations, new excise taxes on donor-advised funds, and the e-Postcard.
  • Regulations to implement the new Form 990.
  • Regulations governing qualified tuition programs under section 529.
  • Final regulations on excise taxes on prohibited tax shelter transactions and related disclosure requirements.
  • Final regulations on sections 501(c)(3) and 4958 on revocation standards for organizations that engage in excess benefit transactions.
  • Guidance related to charitable trusts.

You can read more about the Division’s plans in the FY 2008 Implementing Guidelines.