IRS Exempt Organizations Division 2009 Work Plan

  • Improved Service to Achieve Voluntary Compliance
    • Preparing and Helping to File the Form 990 (speeches, workshops, tax forums)
    • Form 990-N (e-Postcard)
    • Guidance (including proposed regulations on (i) new requirements for supporting organizations, and (ii) excise taxes on donor advised funds; and final regulations on excise taxes on prohibited tax shelter transactions and related disclosure requirements) 
    • Exempt Organizations Voluntary Compliance Program (EOVCP)
    • Looking Through the Eyes of the Exempt Community: Improving IRS.gov/eo
    • Helping to Prepare Future Non-Profit Leaders (EO plans to develop a new educational tool for academic institutions, research centers and other entities that work to develop, cultivate and promote professionals who shape the non-profit sector)
  • Enforcement of the Tax Law and Tax Compliance Initiatives
    •  New 2009 Compliance Initiatives
      • Charitable Spending Initiative (study to learn more about sources and uses of funds in the charitable sector and their impact on the accomplishment of charitable purposes – initial focus on organization with unusual fundraising levels and organizations that report unrelated trade or business activity and relatively low levels of program service expenditures)
      • Gifts In-Kind (focus on valuation, expenditures involved in transactions, and accuracy in reporting)
      • Governance
      • Mutual Organizations – 501(c)(12)
      • Student Loan Organizations
    • Ongoing Compliance Initiatives
  • Determinations
    • Public Charity Status (development of post-advance ruling procedures)
    • Cyber Assistant: Web-Based Application for Tax-Exemption (test phase)
  • Investing in Tomorrow (internal human resources initiatives)

    You can read more about the IRS Exempt Organizations division in its first Annual Report.