I. Enhancing Enforcement of the Tax Law
A. New Compliance Tools
- National Research Program
- EO Research and Compliance Initiative (Colleges and Universities)
- Voluntary Compliance Program
B. Donor Control and Non-cash Contributions
- Section 509(a)(3) Supporting Organizations
- Charitable Trusts
- Conservation Easements
- Successor Member Interests
C. Form 990 Redesign
D. Other Compliance Projects
- Franchises or Business Ventures
- Small Insurance Companies
E. Ongoing Compliance Projects
- Political Activities
- Executive Compensation
- Community Foundations
- 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.