IRS Exempt Organizations Division 2006 Priorities

EO will continue its balanced approach to tax administration through its emphasis on enforcement and addressing abusive transactions, while maintaining education and outreach to the tax-exempt community.  The critical initiatives commenced in FY 2005 will be completed in FY 2006.

1.  New initiatives planned for FY 2006 involve abuses in the following areas:

  • Easements – both facade and conservation
  • Charitable trusts
  • Charities facilitating abusive transactions – accommodation parties
  • Hospitals – potentially on compensation and community benefit standards

2.  EO will continue to work with Counsel and Treasury in issuing guidance on issues, including:

  • Guidance on donee reporting for car donations
  • Guidance on down-payment assistance organizations
  • Guidance under IRC 501(c)(15)
  • Guidance under IRC 527(1)
  • Regulations under IRC 529 regarding qualified tuition programs

3.  EO will continue to work on promoting a better understanding of tax law and providing quality service to taxpayers.  EO will continue to reach out to small and mid-size tax-exempt organizations by leveraging technology to maximize the reach of its programs, including a redesign of the tax-exempt section of and the development of a series of web-based training modules based on the content of its Small and Mid-Size Organizations workshop.

4.  EO will continue to improve business results and efficiency through automation enhancements, including developing an interactive application for completing Form 1023.