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Life Cycle of a Public Charity During its existence, a public charity has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under the law, to filing the required annual information returns, to making changes in its mission and purpose.
Charitable Giving Problems and Best Practices IRS Commissioner Mark W. Everson testified before the Committee on Finance, United States Senate, on a number of issues and legislative proposals relating to stimulating charitable giving and best practices of tax-exempt charitable organizations.
Improper Deductions for Conservation Easements The Treasury Department and Internal Revenue Service announced that the IRS may assess penalty excise tax and challenge the tax-exempt status of charitable organizations that participate in certain transactions with donors claiming improper deductions for conservation easements.
EO Work Plan Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2004.
Compliance Program for Credit Counseling Organizations The IRS, in conjunction with the Federal Trade Commission and state regulators, has issued News Release 2003-120 and Fact Sheet 2003-117, which address concerns that credit counseling organizations using "questionable practices" may seek tax-exempt status in order to circumvent state and federal consumer protection laws.
Third Report of the ACT The third report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available.
Solicitation of Public Comments The Exempt Organizations function of the Tax Exempt/Government Entities (TE/GE) Division requests comments from exempt organizations and interested stakeholders on several issues.
Update on Market Segment Studies The Service is conducting national market studies of customer groups (market segments) within the exempt organization community. Examination checksheets have been developed to capture information about the activities and compliance levels of the organizations examined in the studies.