Tax Planning and Compliance for Tax-Exempt Organizations. Jody Blazek

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       Wiley Nonprofit Authority

      tax planning and compliance for tax-exempt organizations

       sixth edition

       Rules, Checklists, Procedures

      2022 CUMULATIVE SUPPLEMENT

       Jody Blazek

Copyright © 2022 by John Wiley & Sons, Inc. All rights reserved.

      Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

      Published simultaneously in Canada.

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       Library of Congress Cataloging-in-Publication Data is Available:

      ISBN 9781119540953 (main edition)

      ISBN 9781119873631 (Paperback)

      ISBN 9781119873655 (ePDF)

      ISBN 9781119873648 (ePub)

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      Cover Image: © Lugiaz/Shutterstock

Preface

      The IRS's Tax Exempt and Government Entities (TE/GE) Division on an ongoing basis seeks to meet its responsibility to provide the best possible service to taxpayers as it administers its obligation to enforce the rules set forth in the federal tax code. Its role ranges from designing forms to writing instructions and memoranda to explain policies and procedures for filing tax returns, monitoring filing deadlines, and managing a trained staff to administer the tax filing system.

      This supplement begins with a worrisome notice from IRS concerning their inability to promptly process and review materials taxpayers dutifully prepared on paper and properly sent to them in a timely manner according to deadlines they set:

       The IRS encourages [means requires] organizations to file these forms electronically. If you file Form 990-EZ on paper, you may receive a prematurely-issued CP259A notice of non-filing. If you file Form 8868 on paper, there may be a delay in receiving a CP211A notice confirming approval of your extension request. If you filed your return or extension request on paper, you do not need to take any further action. Please don't file a second return or contact the IRS about the status of your filing. We appreciate your patience.

      When it is urgent that IRS approval of tax-exemption as issued on the determination letter be available to a grantee or other interested party, the organization might consider requesting expedited consideration of qualification by the IRS.

CHAPTER 1 Distinguishing Characteristics of Tax-Exempt Organizations

        § 1.4 Role of the Internal Revenue Service

        § 1.8 Developments Responding to COVID-19 (a) CARES and SECURE Acts (b) IRS Delays in Tax Payment and Return Due Dates

§ 1.4 Role of the Internal Revenue Service

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