Issue |
Date |
Subject |
2009-106 |
November 20, 2009 |
Text of IRS Guidance on When and How to Elect to Carry Back a Net Operating Loss (NOL) Under the New Law
|
2009-105 |
November 20, 2009 |
IRS Pilot Program Allows Use of Truncated Social Security Numbers on Paper Statements for Individual Payees
|
2009-104 |
November 19, 2009 |
IRS Requires Revoked Subordinate in Group Ruling to Reapply for Recognition of Exemption
|
2009-103 |
November 19, 2009 |
Senate Majority Leader’s Health Care Reform Bill Includes Provision Affecting Tax-Exempt Hospitals
|
2009-102 |
November 18, 2009 |
IRS Rules That Rural Electric Cooperative Can Establish Separate Classifications to Manage Electric and Natural Gas Delivery Services to Members
|
2009-101 |
November 16, 2009 |
Federal District Court Finds Income From Sales of Financial Products to Credit Union Members Is Not UBTI; Other Issues Reserved for Trial
|
2009-100 |
November 16, 2009 |
Summary of the New Five-Year Carryback of Net Operating Loss Provision
|
2009-99 |
November 13, 2009 |
Tax Court Holds “Pooled Trust” Organization Not Exempt Under Section 501(c)(3)
|
2009-98 |
November 9, 2009 |
Interaction of New NOL Carryback Provision with Eligible Small Business NOL Election for 2008
|
2009-97 |
November 5, 2009 |
Congress Approves Legislation Expanding NOL Provision
|
2009-96 |
November 3, 2009 |
Senator Grassley Responds to Report of Salaries Paid to College Presidents
|
2009-95 |
November 2, 2009 |
IRS Finds University’s Stipend Payments to Post-Doctoral Fellows Are Subject to FICA
|
2009-94 |
November 2, 2009 |
IRS Issues Final Determination That Health Care Entity Is Not Exempt; Rather Is a Cooperative Enterprise That Provides Private Benefits to Members
|
2009-93 |
October 29, 2009 |
House Health Care Bill Would Impose Income Surtax
|
2009-92 |
October 28, 2009 |
IRS Notice Announces Further Extension of Effective Date of Normal Retirement Age Rules for Government Plans
|
2009-91 |
October 19, 2009 |
IRS Finds Health Care Entity Is Not Operated for Exempt Purposes, but Instead Provides Private Benefits to Members as a Cooperative Enterprise
|
2009-90 |
October 15, 2009 |
IRS Announces Inflation Adjustments for Low-Cost Articles and Insubstantial Benefits for 2010
|
2009-89 |
October 13, 2009 |
Senate Finance Committee Health Care Reform Bill Contains Some, Not All, Projected Exempt Organization Provisions
|
2009-88 |
September 30, 2009 |
IRS Updates the Rules for Determining Substantiation of Employee Lodging, Meals, and Incidental Expenses
|
2009-87 |
September 28, 2009 |
Form 990 Filing Tips: FAQs Concerning Attachments
|
2009-86 |
September 28, 2009 |
IRS Q&A Guidance on Rollovers From Employer Plans to Roth IRAs
|
2009-85 |
September 24, 2009 |
IRS Guidance on 2009 Required Minimum Distribution Waiver
|
2009-84 |
September 23, 2009 |
Proposed Regulations on Type III Supporting Organizations
|
2009-83 |
September 22, 2009 |
Senator Grassley’s Proposals Include Repeal of Rebuttable Presumption
|
2009-82 |
September 21, 2009 |
IRS Extends Deadline for Taxpayers with Unreported Offshore Income to Participate in Voluntary Disclosure Initiative to October 15
|
2009-81 |
September 18, 2009 |
Federal District Court Finds Foundation Does Not Qualify as Supporting Organization
|
2009-80 |
September 17, 2009 |
Senator Grassley Expresses Support for Proposals Concerning Nonprofit Hospitals in Health Care Reform Legislation
|
2009-79 |
September 16, 2009 |
Senate Finance Chairman’s Health Care Reform Proposal Includes “Community Needs” Assessment for Nonprofit Hospitals
|
2009-78 |
September 11, 2009 |
FASB Reduces Nonpublic Entities’ Disclosures for Uncertainty in Income Taxes
|
2009-77 |
September 10, 2009 |
Reminder: Tax Provisions Concerning Exempt Organizations Scheduled to Expire in 2009
|
2009-76 |
September 9, 2009 |
Framework of Senators' Health Care Reform Plan
|
2009-75 |
September 9, 2009 |
IRS Releases Draft 2009 Form 990
|
2009-74 |
September 8, 2009 |
Text of Technical Guidance Concerning IRS’s Savings Initiative, Individual Taxpayers’ Retirement
|
2009-73 |
September 8, 2009 |
Final Regulations Concerning Employer Comparable Contributions to HSAs Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G
|
2009-72 |
September 8, 2009 |
Final Regulations on Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
|
2009-71 |
September 3, 2009 |
IRS Filing Tips for Reporting Foreign Activities on Form 990
|
2009-70 |
August 31, 2009 |
IRS Updates Guidance for Electronically Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
|
2009-69 |
August 28, 2009 |
IRS Responds to Taxpayer Advocacy Panel’s Recommendations to Simplify Filing Requirements for Small Private Foundations
|
2009-68 |
August 24, 2009 |
Minnesota Supreme Court Holds Nonprofit Organization Is Not Exempt From Real Estate Tax
|
2009-67 |
August 12, 2009 |
IRS Updates FAQ Concerning Entities That Are Ineligible to File an e-Postcard
|
2009-66 |
August 10, 2009 |
IRS Issues New Procedures for Section 509(a)(3) Supporting Organizations to Change Public Charity Classification
|
2009-65 |
August 10, 2009 |
Bill Would Modify the UBTI Treatment of Income from Oil and Gas Investments
|
2009-64 |
August 7, 2009 |
IRS Provides More Time for Certain Persons to Comply with FBAR Filing Requirements (Form TD F 90-22.1) with Respect to Foreign Financial Accounts
|
2009-63 |
August 7, 2009 |
IRS Posts Tips on Reporting Related-Organization Information on Form 990
|
2009-62 |
August 6, 2009 |
Proposed Legislation Would Exempt from UBIT Certain Income Earned by Leveraged Partnerships
|
2009-61 |
August 5, 2009 |
Congressional Research Service Issues Report on Tax Proposals for Financing Healthcare Reform
|
2009-60 |
August 3, 2009 |
Proposed Regulations Relating to Church Tax Audits
|
2009-59 |
August 3, 2009 |
Section 501(c)(3) Trust Liable for UBIT on Securities Purchased on Margin
|
2009-58 |
July 27, 2009 |
IRS Internal Training Materials on EO Governance
|
2009-57 |
July 23, 2009 |
Court of Federal Claims Holds Religious Organization Is Not a Church
|
2009-56 |
July 22, 2009 |
Final Regulations Provide Notification Rules for Exempt Organizations Not Required to File Annual Information Return
|
2009-55 |
July 16, 2009 |
Federal District Court Denies Government’s Motion to Overturn Jury Verdict That Credit Union Insurance Income Was Not UBTI
|
2009-54 |
July 13, 2009 |
Court of Federal Claims Holds Section 501(c)(3) Trust Is Liable for UBIT on Securities Purchased on Margin
|
2009-53 |
July 10, 2009 |
FASB to Consider Application of FIN 48 for Tax-Exempt Not-for-Profit Entities
|
2009-52 |
June 30, 2009 |
IRS Guidance Provides Reliance Criteria for Supporting Organizations and Donor-Advised Funds
|
2009-51 |
June 25, 2009 |
IRS Update of FAQs on Voluntary Disclosure Initiative Does Not Extend June 30, 2009 Filing Deadline for 2008 FBAR, but Addresses Late-Filed 2008 FBAR
|
2009-50 |
June 25, 2009 |
New IRS TE/GE Commissioner Discusses Perspectives on Tax-Exempt Governance
|
2009-49 |
June 23, 2009 |
IRS Removes Obsolete Guidance Documents Under Section 403(b)
|
2009-48 |
June 12, 2009 |
Eighth Circuit Reverses Mayo Decision, and Upholds Regulations Restricting Student FICA Exception
|
2009-47 |
June 10, 2009 |
IRS Advisory Committee on Tax-Exempt and Government Entities Releases Annual General Report
|
2009-46 |
June 5, 2009 |
IRS Intends to Simplify Procedures for Employers to Substantiate Employee’s Business Use of Employer-Provided Cell Phones
|
2009-45 |
June 4, 2009 |
Federal District Court Awards Attorneys’ Fees to Institutions in Medical Resident FICA Refund Litigation
|
2009-44 |
June 3, 2009 |
CRS Report Examines “Extenders” Scheduled to Expire
|
2009-43 |
May 29, 2009 |
IRS “Tips” for Reporting Governance Policies and Procedures Concerning Form 990; New Publication on Terminations and Mergers of Tax-Exempt Organizations
|
2009-42 |
May 21, 2009 |
Federal District Court Rejects IRS’s Tax Treatment of Credit Union’s Insurance Sales
|
2009-41 |
May 21, 2009 |
Report Shows Six Organizations Lost Tax-Exempt Status Following IRS Political Activities Campaign Initiative
|
2009-40 |
May 21, 2009 |
FASB Proposal to Reduce Interpretation 48 Disclosures and Add Guidance for Nonpublic Entities, Including Tax-Exempt Entities
|
2009-39 |
May 21, 2009 |
Follow-Up Report: Senate Finance Document Contains Proposals of Special Concern to Nonprofit Hospitals and Schools
|
2009-38 |
May 20, 2009 |
CBO Paper Examines Tax Preferences for College Sports
|
2009-37 |
May 18, 2009 |
Finance Committee Releases Health Care Revenue Options
|
2009-36 |
May 15, 2009 |
Inflation Adjustments for HSAs for Calendar Year 2010
|
2009-35 |
May 15, 2009 |
IRS Provides Withholding Adjustment Options for Pension Plans
|
2009-34 |
May 12, 2009 |
Obama Administration’s FY2010 Tax Proposals
|
2009-33 |
May 8, 2009 |
JCT Report on Health Care Financing Includes Evaluation of Exemption for Tax-Exempt Hospitals
|
2009-32 |
May 1, 2009 |
IRS Provides Tips for Reporting Executive Compensation on Form 990
|
2009-31 |
April 24, 2009 |
IRS Provides Tips for Completing New Form 990
|
2009-30 |
April 20, 2009 |
New Leader to Head the IRS Tax Exempt and Government Entities Division
|
2009-29 |
April 16, 2009 |
FASB Considers Application of FIN 48 for Tax-Exempt Not-for-Profit Entities
|
2009-28 |
April 15, 2009 |
Draft Revenue Procedure Contains Proposed Pre-Approval Guidelines for Prototype Plans Under Section 403(b)
|
2009-27 |
April 14, 2009 |
IRS May Impose Penalties for Failure to Report Required Information on Form 990
|
2009-26 |
April 14, 2009 |
IRS Includes Abuse of Exempt Organizations in List of “Dirty Dozen Tax Scams” for 2009
|
2009-25 |
April 10, 2009 |
IRS Requests Comments on Form 990, EO Web site, and Academic Program Initiative
|
2009-24 |
April 9, 2009 |
IRS EO Director’s Comments on IRS Oversight Programs
|
2009-23 |
April 3, 2009 |
IRS Releases Guidance Under the Build America Bond Program and Other Bond Programs
|
2009-22 |
April 1, 2009 |
IRS Guidance on Premium Assistance for COBRA Continuation Coverage
|
2009-21 |
March 27, 2009 |
IRS Modifies Amounts of Transportation Fringe Benefit Exclusion and Election to Expense Certain Depreciable Assets for 2009
|
2009-20 |
March 25, 2009 |
Second Circuit Joins Other Circuit Courts in Finding Student FICA Exemption Is Not Per Se Inapplicable to Medical Residents
|
2009-19 |
March 20, 2009 |
Congressional Research Service Issues Report on Education Tax Benefits
|
2009-18 |
March 18, 2009 |
IRS Revokes Tax Exemption of Religious Concert Promoter
|
2009-17 |
February 27, 2009 |
Obama’s Budget Outline Includes Revenue Items That Would Limit Certain Itemized Deductions and Retain the 2009 Estate Tax Rate and Exemption Amount
|
2009-16 |
February 26, 2009 |
Sixth Circuit: Student FICA Exemption Not Per Se Inapplicable to Medical Residents
|
2009-15 |
February 26, 2009 |
IRS Guidance for Employers to Use to Claim Credit for COBRA Premiums Paid for Former Employees
|
2009-14 |
February 25, 2009 |
IRS Finds Section 501(c)(3) Organization Intervened in Political Campaign Through Its Web site
|
2009-13 |
February 23, 2009 |
IRS Provides New Withholding Tables Reflecting Application of “Making Work Pay” Tax Credit
|
2009-12 |
February 23, 2009 |
Final Regulations Concerning Qualified Automatic Contribution Arrangements
|
2009-11 |
February 17, 2009 |
Description of Tax Provisions in The American Recovery and Reinvestment Act of 2009
|
2009-10 |
February 13, 2009 |
Statutory Language of Tax Provisions in Conference Agreement to H.R. 1, Statement of Managers, and Revenue Estimate
|
2009-09 |
February 12, 2009 |
IRS Releases Final Report on Hospital Community Benefit and Compensation
|
2009-08 |
February 10, 2009 |
Side-by-Side Comparison of Senate and House Versions of Economic Stimulus Legislation
|
2009-07 |
February 6, 2009 |
Senate Finance Committee Members Propose Amendments Concerning Tax-Exempt Hospitals
|
2009-06 |
January 28, 2009 |
IRS Initiates Project to Evaluate Post-Issuance Compliance by Governmental Issuers of Tax-Exempt Bonds
|
2009-05 |
January 27, 2009 |
Senator Grassley Encourages Colleges and Universities to Increase Student Aid
|
2009-04 |
January 21, 2009 |
White House Freezes Regulatory Approvals, Publications
|
2009-03 |
January 15, 2009 |
IRS Commissioner (TE/GE) Miller Discusses Community Benefit Standard, Hospital Study Report
|
2009-02 |
January 13, 2009 |
U.S. Supreme Court Declines Review of Vision Service Plan Exemption Revocation
|
2009-01 |
January 5, 2009 |
Final 2008 Form 990 and Form 990-EZ Are Now Available
|