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December 18, 2020

Year-end reminder: Expanded tax benefits help individuals and businesses give to charity during 2020 

The IRS today explained how expanded tax benefits can help both individuals and businesses give to charity before the end of this year.

The Coronavirus Aid, Relief and Economic Security (CARES) Act, enacted last spring, includes four temporary tax changes that are designed to help people and businesses who give to charity this year. Here is a rundown of these key changes.

Update on mandatory e-filing in 2021

The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. The new law affects tax-exempt organizations in tax years beginning after July 1, 2019.

  • Tax year 2020 Forms 990-T & 4720 are being revised and will be available for e-filing in 2021

In 2020, the IRS continued to accept paper Form 990-T, Exempt Organization Business Income Tax Return, and Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code, pending conversion into electronic format.

In 2021, these forms and instructions will be updated and e-filing will be required as described below.

For reporting on tax year 2020, the new Schedule A of Form 990-T will reflect separate reporting of each trade or business as required by the Tax Cuts & Jobs Act of 2017. Filers will report total unrelated business taxable income tax based on Schedule(s) A information and compute the tax on the Form 990-T.

On Form 4720, each taxpayer must file his or her own return. Taxpayers such as disqualified persons can no longer report their tax on the organization's return.

The IRS expects e-filing to be required for Form 990-T in February 2021 and Form 4720 in March 2021 for tax year 2020 filings. The IRS will announce the specific dates when the programming comes online.

  • Transition of Form 990-EZ

For small exempt organizations, the legislation specifically allowed a postponement ("transitional relief"). For tax years ending before July 31, 2021, the IRS will accept either paper or electronic filing of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically. Those who previously filed paper forms will receive a letter from the IRS informing them of the change.

  • Forms 990 and 990-PF e-filing

Forms 990, Return of Organization Exempt from Income Tax, and 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, for tax years ending July 31, 2020 and later MUST be filed electronically. More information on software providers is available on the Exempt organizations Modernized e-File (MeF) providers page.

Unrelated business taxable income separately computed for each trade or business

The Treasury Department and the IRS issued final regulations PDF under IRC Section 512(a)(6), which requires an exempt organization subject to the unrelated business income tax (UBIT) that has more than one unrelated trade or business to calculate unrelated business taxable income (UBTI), separately with respect to each such trade or business. The final regulations provide guidance on how an exempt organization subject to the UBIT determines if it has more than one unrelated trade or business, and if so, how it calculates UBTI.

Update to temporary e-signature memorandum for certain documents

With this memorandum PDF, the IRS is extending its temporary acceptance of certain images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability until June 30, 2021. The IRS is also implementing a temporary deviation that allows IRS employees to accept documents via email and to transmit documents to taxpayers using some secured messaging systems.

Take "A Closer Look"

"A Closer Look" is a new column from IRS leadership that covers a variety of timely issues of interest to taxpayers and the tax community. It also provides a detailed look at key issues affecting everything from IRS operations and employees to issues involving taxpayers and tax professionals. A recent post written by Edward T. Killen, the Acting Commissioner of the Tax Exempt and Government Entities (TE/GE) division, deals with a special tax deduction for cash donations through December 31, 2020 to qualifying charities.

See A Closer Look for the latest posts and new updates.

New Issue Snapshots

Visit IRS.gov for a complete listing of available Issue Snapshots.

IRS news releases

November 20, 2020

IRS is revising Form 1024-A to allow for electronic submission

As part of an ongoing effort to improve service for the tax-exempt community, the IRS is revising Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4), and its instructions to allow electronic filing for the first time.

The IRS expects electronic filing to be available early in 2021, at which point applications for recognition of exemption on Form 1024-A must be submitted electronically online at Pay.gov. The IRS will provide a grace period during which it will continue to accept paper versions of Form 1024-A.

Stay tuned to IRS.gov for more details regarding the release of the revised Form 1024-A.

New Issue Snapshots

Visit IRS.gov for a complete listing of available Issue Snapshots.

Online training for small and mid-size 501(c)(3) organizations

The IRS provides interactive online training to help your organization maintain its exemption at StayExempt. Its Virtual tax exempt organization workshop helps organizational leadership and volunteers understand the benefits, limitations and expectations for exempt organizations.

October 26, 2020

Information about automatic revocation and filing extensions provided by notices 2020-23 and 2020-35

The charity reform subtitle of the Pension Protection Act of 2006 revokes the exempt status of an organization that fails to file the required Form 990 for three consecutive years ("auto-revocation"). Under the pandemic, this year the IRS extended filing dates from April 1 through July 14 to July 15, 2020, by Notices 2020-23 PDF and 2020-35 PDF. Due to systemic limitations, we were unable to update this deadline in the program that automatically issues notices of revocation. This caused some revocation notices to be issued prematurely. Nevertheless, the IRS prevented eligible organizations that attempted to file electronically by July 15 from being listed as automatically revoked on IRS.gov, where they are still shown as tax exempt. At the same time, we are processing paper filings which allow the reversal of auto-revocation for those filers. The IRS is reviewing the cases and corresponding with organizations that received the premature notice. Additionally, we have dedicated fax number 855-247-6123​ to receive correspondence from organizations in this situation that wish to present documentation of their applicable filings.

2020 Form 990-T, Exempt Organization Business Income Tax Return

The Form 990-T is being revised for tax year 2020 to allow for e-filing in calendar year 2021 (reporting on tax year 2020), as required by the Taxpayer First Act. Revisions are also being made to improve its utility for reporting unrelated business taxable income consistent with the 'siloing' rules of Section 512(a)(6) as put in place by the Tax Cuts and Jobs Act. The 2020 Form 990-T separates the tax computation (which will be on Form 990-T) from reporting of separate unrelated trades or businesses, which will be on as many Schedules A (Form 990-T) as the organization needs. Both Form 990-T and Schedule A (Form 990-T) are now available for preview on the Draft Forms webpage at IRS.gov/draftforms.

New Technical Advice Memorandum (TAM): Royalty or service?

Newly released TAM 202039018 PDF contemplates whether the Section 512(b)(2) royalty exclusion applies to an online job placement service. The TAM concludes based on the facts and circumstances of that case that the income was not excluded as royalty income under IRC Section 512(b)(2). The operation of an online job placement service constituted income from an unrelated trade or business subject to tax under IRC Section 511.

Issue Snapshots

October 5, 2020

Worker classification webinar

The Tax Exempt and Government Entities Division would like to invite you to register to watch the free Worker Classification Webinar on October 7, 2020 at 1:00 p.m. (ET).

This webinar is designed to help government and private sector entities understand the definition of an employee and determine whether a worker is an employee or independent contractor. It will also cover Form SS-8, Classification Settlement Agreements and what to do if an individual is an employee.

Questions emailed to: tege.outreach@irs.gov with subject line "Pre-submitted questions for the Workers Classification webinar (October 7)" will be answered as time permits.

For further details, see Webinars for tax exempt & government entities.

Help improve the Tax Exempt Organization Search (TEOS) experience

Take a 2-minute survey to help us improve the Tax Exempt Organization Search webpage. Visit Tax Exempt Organization Search and look for the blue "Feedback" tab on the right side of the webpage. Your response to the survey will help us improve your experience.

Enrolled agent (EA) inactivation/termination letters

The annual clean-up of EAs with SSNs ending in 4, 5, or 6 who did not renew during this year's renewal cycle was completed in July and letters were sent late August. If you did not renew during the 2017 and 2020 cycles, go to the Enrolled agent news for how to reactivate.

New form for businesses and other entities to report identity theft

If you think someone is using your business name or Employer Identification Number (EIN) to submit fraudulent tax returns or Forms W-2, complete and submit Form 14039-B, Business Identity Theft Affidavit PDF, to report identity theft to the IRS. This form is for use by businesses, trusts, estates and tax-exempt organizations. To prevent processing delays, make sure to submit all the requested documents and sign Form 14039-B.

For information on identity theft and when to file Form 14039-B, go to Report identity theft for a business and the Identity theft central webpages.

Reminder: Most small organizations can file Form 990-N

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N.

Visit Form 990 series which forms do exempt organizations file filing phase in and the Interactive Form 990 overview training on StayExempt to learn more.

Did you know?

The Freedom of Information Act Library on IRS.gov contains publicly available information such as IRS instruction manuals and links to common publications and notices.

August 14, 2020

Church waivers for refund claims and abatement requests

On July 15, 2020, the IRS issued interim guidance PDF (IG) providing instructions to examiners on how to inform churches of the option to authorize the Service to consider church claims for refund or requests for abatement without following the otherwise applicable procedures of Internal Revenue Code (IRC) Section 7611. The IRS generally must follow several procedural steps under Section 7611 before it can commence an inquiry or examination of a church.

Section 7611 and the related regulations permit a church to waive the application of these procedures by submitting a written waiver. Absent a waiver, the IRS follows these procedures even if the church initiated the contact. For example, if the IRS is requesting information to verify and process a church's claim for refund or request for abatement.

As described in the IG, the IRS developed a voluntary written waiver process to allow more expeditious processing of these claims or requests. The process is applicable only in the case of claims for refund or requests for abatement. Where applicable, the IRS will contact a church in writing to offer the option to execute a written waiver allowing the IRS to consider its claim or request without following the procedures contained in Section 7611. The church is under no obligation to agree to a waiver.

If the organization doesn't respond by the response due date or indicates they are not authorizing a waiver, the IRS will continue processing the claim by following Section 7611 procedures and issuing a Notice of Church Tax Inquiry.

Additional relief for deadlines under Section 501(r)(3) applicable to hospital organizations affected by COVID-19

Notice 2020-56 postpones until December 31, 2020, the due date for any Community Health Needs Assessment (CHNA) that was due to be conducted and for any implementation strategy that was due to be adopted on or after April 1, 2020, and before December 31, 2020.

Hospitals using the relief in the Notice that file Form 990 prior to December 31, 2020, should state in the narrative of Part V, Section C of Schedule H (Form 990) that they are eligible for and are relying on the relief provided in the notice, and should not be treated as failing to meet the requirements of Section 501(r)(3) prior to December 31, 2020. See the Notice and IR-2020-156 for more information.

Survey: Help improve the Tax Exempt Organization Search (TEOS) experience

Take a 2-minute survey to help us improve the Tax Exempt Organization Search webpage. Visit Tax Exempt Organization Search and look for the blue "Feedback" tab on the right side of the webpage. Your response to the survey will help us improve your experience.

IRS news releases

IRS operations during COVID-19: mission-critical functions continue

The IRS has updated its operations page on IRS.gov with several items related to the status of IRS operations, including several items related to compliance activity.

July 15, 2020

Subject: Annual filings, user fees and electronic filing mandates

Annual filings and tax returns/payments due July 15, 2020

The extended deadline for a variety of information and tax returns and many tax payments is July 15, 2020. If you are unable to meet the July 15 deadline, you may want to review the extension procedures for exempt organization returns and information on the penalties for not filing.

EO user fee changes effective July 1, 2020

Revenue Procedure 2020-5 included user fee changes for certain miscellaneous determination requests submitted on Form 8940 that are effective July 1st. See Appendix A of Rev. Proc. 2020-5 for a schedule of user fees.

Electronic filing mandate for Forms 990 and 990-PF

Effective for tax years beginning after July 1, 2019, the Taxpayer First Act requires organizations exempt from taxation under section 501(a) to file their annual Form 990 and Form 990-PF returns electronically, unless covered by one of the exceptions listed in the form instructions. Form 990-EZ filers are required to file electronically for tax years ending July 31, 2021, and later. This IRS news release contains a summary of e-filing requirements.

IRS will be sending an educational letter (Letter 6194) to organizations that filed paper Forms 990 or 990-PF prior to 2019. There is no need to reply to the letter.

IRS Nationwide Virtual Tax Forums for 2020

The 2020 IRS Nationwide Tax Forums series of live-streamed webinars begins July 21, 2020. Registration information is available at www.irstaxforum.com. You may review the webinar schedule, session descriptions and FAQs. The Charities & Tax-Exempt Organizations Update will be held on Wednesday, July 22 at 2 p.m. - 3 p.m. ET.

June 12, 2020

IRS solicits public comments on proposed changes to group exemption letter program; will temporarily stop accepting requests for group exemption letters on June 17, 2020

Notice 2020-36 PDF contains a proposed revenue procedure that sets forth updated procedures under which recognition of exemption from federal income tax for organizations described in Section 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. The IRS requests comments on all aspects of the proposed revenue procedure, including applicable grandfather and transition rules. Comments should be submitted on or before August 16, 2020.

Pending publication of the final revenue procedure in the Internal Revenue Bulletin, Rev. Proc. 80-27 PDF continues to apply. However, the IRS will not accept any requests for group exemption letters beginning June 17, 2020, until publication of the final revenue procedure or other guidance.

IRS, Treasury issue guidance for applying UBTI 'silo' rules for tax-exempt organizations by identifying separate trades or businesses

The Treasury Department and IRS announced proposed regulations under the Tax Cuts and Jobs Act (TCJA) that provide guidance for tax-exempt organizations with more than one unrelated trade or business on how to calculate their unrelated business taxable income (UBTI).

Changes under the TCJA require tax-exempt organizations subject to the UBTI tax to compute UBTI, including any net operating loss deduction, separately for each trade or business (referred to as a "silo") for tax years beginning after December 31, 2017. The proposed regulations provide guidance on identifying separate trades or businesses, including investment activities, as well as certain other amounts included in UBTI.

Updates on the implementation of the TCJA can be found on the Tax Reform page of IRS.gov.

Common errors to avoid when filing for advance payment of employer credits

Employers filing Form 7200, Advance Payment of Employer Credits Due to COVID-19, should read the instructions carefully and take their time when completing the form to avoid mistakes and prevent processing delays.

The following are some common errors to avoid when filling out Form 7200:

  • Missing or inaccurate Employer Identification Number. Each EIN should be exact. Taxpayers must complete this box.
  • Check only one box for the applicable calendar quarter. Only one box should be checked for the correct quarter. 
  • Check only one box for Part 1, Line A. 
  • Make sure to complete Part 1, Line B. In Part 1, Line B check either Yes or No.
  • Complete Part II, Lines 1-8 using actual dollar amounts. Part II should be completed using dollar amounts, not the number of eligible employees. All lines in Part II should be completed with an actual dollar amount.
  • Check the math. Taxpayers should make sure they check the math on lines 4, 7 and 8.
  • Sign the form. Taxpayers should remember to sign the form. Failure to sign the form will result in an automatic rejection.

New Issue Snapshot

403(b) Plans - Catch-Up Contributions discusses catch-up contributions under a 403(b) plan, which is a retirement plan maintained by a 501(c)(3) organization, minister, or public educational institution.

Visit IRS.gov for a complete listing of available Issue Snapshots.

Recent IRS news releases

Visit IRS.gov for a complete listing of news releases for the current month.

Presentations

Review these informative StayExempt videos:

April 30, 2020

Form 1023 paper submission transition period expires April 30

As of January 31, 2020, organizations are required to submit Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, electronically online at Pay.gov. The IRS provided a 90-day transition period during which time applicants can continue to submit paper Form 1023 applications. The transition period expires April 30, 2020. The IRS will not accept paper Form 1023 applications postmarked after that date.

The user fee for Form 1023 remains at $600 for 2020. Applicants must pay the user fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.

Updated information on signing electronically submitted Form 1023

An applicant may satisfy the electronic signature requirement for an electronically submitted Form 1023 by including, in the PDF file it uploads as part of its application, a copy of the handwritten signature of the officer, director, trustee, or other authorized official whose name is typed into Part X of the Form 1023 on Pay.gov.

To sign in this way, the signer should sign above their typewritten name on a copy of Part X of the completed application or on a separate sheet of paper that includes the same information as in Part X (name of signer, title or authority of signer, date, and penalties of perjury statement as set out in Part X).

Social media reminder during COVID-19 

For the latest information related to COVID-19, taxpayers can visit IRS.gov and follow IRS on various social media platforms, including:

  • YouTube: The IRS has video channels that provide short, informative videos on various tax related topics in English, American Sign Language (ASL) and a variety of foreign languages.
  • Twitter: IRS tweets include various tax-related announcements, news for tax professionals and hiring initiatives.
  • Facebook: The IRS posts valuable tax information for tax professionals and those needing help to resolve issues with the IRS on Facebook. 
  • LinkedIn: The IRS posts important tax information, updates and announcements from the IRS on LinkedIn.
  • Instagram: The IRS shares taxpayer-friendly information to help filers prepare for the tax season and navigate tax law changes on Instagram. It also provides the latest tax scam information.

Visit the Charities and nonprofits page on IRS.gov for information, news and educational resources about charities and other tax-exempt organizations.

IRS updates on COVID-19 related issues are posted on Coronavirus tax relief.

New Notices 

  • Notice 2020-18 PDF details special federal income tax return filing and payment relief in response to the ongoing COVID-19 emergency.
  • Notice 2020-21 PDF announces the effective date for employment tax credits under the Families First Coronavirus Response Act.
  • Notice 2020-22 PDF provides relief from the penalty for failure to deposit employment taxes.
  • Notice 2020-23 PDF amplifies the relief provided in Notice 2020-18 and Notice 2020-20, extending additional key tax deadlines for taxpayers.

IRS launches Taxpayer First Act webpage and email account

The Taxpayer First Act of 2019 requires the IRS to develop a comprehensive customer service strategy, modernize its technology and enhance its cyber security. Do you have feedback you'd like to share as we continue to implement the Taxpayer First Act? Send it to TFAO@irs.gov. Visit Taxpayer First Act for more information.

Revised Form W-4 and new Income Tax Withholding Assistant 

The IRS revised Form W-4 and launched the Income Tax Withholding Assistant for Employers, which is a spreadsheet designed to help employers transition to the new Form W-4.

In connection with the redesigned Form W-4, the IRS updated the Tax Withholding Estimator. We encourage taxpayers to perform a Paycheck Checkup now to avoid tax filing surprises at the end of the year. Watch the video on the IRS Tax Withholding Estimator.

EO Issue Snapshots 

Visit IRS.gov for a complete listing of available Issue Snapshots.

IRS seeks nominations for the Internal Revenue Service Advisory Council 

The IRS seeks applicants with experience in exempt organizations for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted through June 12, 2020, for approximately 14 appointments that will begin in January 2021.

The IRSAC serves as an advisory body to the IRS Commissioner and provides an organized public forum for discussion of relevant tax administration issues between IRS officials and representatives of the public.

IRSAC members are appointed to three-year terms by the IRS Commissioner and submit a report to the Commissioner annually at a public meeting. Visit IRS.gov for more information.

Recent IRS news releases

Visit IRS.gov for a complete listing of news releases for the current month.

Presentations

Review this informative StayExempt video:

April 14, 2020

IRS extends more tax deadlines, including Form 990-series returns and notices

Last month, the IRS announced that certain taxpayers generally have until July 15, 2020, to file and pay federal income taxes originally due on April 15. The IRS has extended this relief to additional returns, tax payments and other actions. As a result, the extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. The extensions apply to many forms and tax payments made by tax-exempt organizations, including:

  • Form 990-series annual information returns or notices (Forms 990, 990-EZ, 990-PF, 990-BL, 990-N (e-postcard))
  • Forms 8871 and 8872
  • Form 5227
  • Form 990-T
  • Form 1120-POL
  • Form 4720
  • Form 8976

See Notice 2020-23 and Rev. Proc. 2018-58 for more information, including a complete list of affected forms, tax payments and other time-sensitive actions.

IRS operations during COVID-19: mission-critical functions continue

In response to the coronavirus (COVID-19) crisis, the IRS is continuing with mission-critical activities for the nation but is limiting some operations. To protect the public and employees, and in compliance with orders of local health authorities around the country, certain IRS services such as live assistance on telephones, processing paper tax returns and responding to correspondence are extremely limited or suspended until further notice. As a result, the following services related to Tax Exempt and Government Entities are suspended until further notice:

The IRS strongly urges taxpayers applying for recognition of exempt status under IRC Section 501(c)(3) to use the electronically-submitted Form 1023 or, if eligible, the Form 1023-EZ.

IRS.gov remains the best source for tax law questions. Continue to visit IRS.gov and our Charities and nonprofits page for information, news, and educational resources about charities and other tax-exempt organizations. Refer to Revenue Procedure 2018-32 for more information for grantors and contributors to tax-exempt organizations on deductibility and reliance issues.

IRS updates on COVID-19 related issues are posted on Coronavirus tax relief.

The Families First Coronavirus Response Act (Families First Act) and The Coronavirus Aid, Relief, and Economic Security (CARES) Act

The Families First Act and the CARES Act provide considerable relief for exempt organizations, including grants, loans, tax credits, and other assistance.

Visit Coronavirus tax relief for the latest information about eligibility details and other requirements for the tax provisions under these Acts.

Acceptance of imaged and digital signatures and the electronic transmission of documents

As part of the response to the COVID-19 emergency, the IRS will temporarily allow employees to accept:

  • Images of signatures (scanned or photographed) and digital signatures on documents related to the determination or collection of tax liability
  • Documents via email and to transmit documents to taxpayers using SecureZip or other established secured messaging systems

This change expires July 15, 2020. Visit IRS.gov for details PDF.

Annual revenue procedures

Notable updates:

  • Added Section 2.04, which announced the electronic Form 1023.
  • Amended Section 6.08(2) to add that an organization applying for recognition of tax-exempt status after 27 months from formation under Section 501(c)(3) can't use Form 1023-EZ if it seeks an effective date earlier than the submission date, but instead must file a Form 1023.
  • Amended Appendix A to reflect determination letter user fees as of July 1, 2020.
  • 2020-0

Notable update:

  • Modified Rev. Proc. 2020-5 to provide that Form 1023 must be submitted electronically online at Pay.gov. However, paper submissions of Form 1023 will be accepted if postmarked on or before April 30, 2020.

New mailing addresses for Form 941

The mailing addresses for paper Form 941 have changed. Avoid delays by checking pre-printed envelopes to ensure the address is correct. You can also file and pay electronically for faster processing.

EO Internal Revenue Manual revisions

IRS recently obsoleted 57 Exempt Organization Internal Revenue Manual (IRM) sections, which are being converting to Technical Resource Guides. Information from these IRM sections can still be found on IRS.gov using the "Search" feature.

Recent IRS News Releases

Visit IRS.gov for a complete listing of news releases for the current month.

Presentations

Review this informative StayExempt video:

Helpful tax tips

Review these helpful tax tips.

February 4, 2020

Form 1023 revisions and required electronic submission

The IRS is revising Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status.

Effective January 31, 2020, applications for recognition of exemption on Form 1023 must be submitted electronically online at Pay.gov. The IRS will provide a grace period during which it will continue to accept paper versions of Form 1023 (Rev. 12-2017).

The user fee for Form 1023 will remain $600 for 2020. Applicants must pay the user fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.

IRS news release on the Taxpayer Certainty and Disaster Tax Relief Act provisions

The following provisions may apply to tax-exempt organizations' current and previous tax years:

The Taxpayer Certainty and Disaster Tax Relief Act of 2019 retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes. Congress had previously enacted this provision as part of the Tax Cuts and Jobs Act, effective for amounts paid or incurred after December 31, 2017.

If you wish to claim a refund or credit of the UBIT reported on your Form 990-T for 2017 or 2018 under Section 512(a)(7), you may do so by filing an amended Form 990-T as described in the form’s instructions.

More information on this process is available on IRS.gov.

  • Tax simplification for private foundations

The legislation reduced the 2% excise tax on net investment income of private foundations to 1.39%. At the same time, the legislation repealed the 1% special rate that applied if the private foundation met certain distribution requirements.

The changes are effective for taxable years beginning after December 20, 2019.

  • Exclusion of certain government grants by exempt utility co-ops

Generally, a section 501(c)(12) organization must receive 85% or more of its income from members to maintain exemption.

Under changes enacted as part of the Tax Cuts and Jobs Act, government grants are usually considered income and would otherwise be treated as non-member income for telephone and electric cooperatives. Under prior law, government grants were generally not treated as income, but as contributions to capital.

The 2019 legislation provided that certain government grants made to tax-exempt 501(c)(12) telephone or electric cooperatives for purposes of disaster relief, or for utility facilities or services, are not considered when applying the 85%-member income test. Since these government grants are excluded from the income test, exempt telephone or electric co-ops may accept these grants without the grant impacting their tax-exemption.

This legislation is retroactive to taxable years beginning after 2017.

Resources:

News releases:

Notices:

December 16, 2019

The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. The new law affects tax-exempt organizations in tax years beginning after July 1, 2019.

The following IRS forms are included in the mandate:

  • Form 990, Return of Organization Exempt from Income Tax.
  • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation.
  • Form 8872, Political Organization Report of Contributions and Expenditures.
  • Form 1065, U.S. Return of Partnership Income (if filed by a Section 501(d) apostolic organization).

Those who previously filed paper forms will receive a letter from the IRS informing them of the change. Filing deadlines vary by form type. The IRS will postpone the required e-filing of Form 990-EZ for one year, while optional e-filing continues to be available. Although Forms 990-T and 4720 will come under the e-filing requirement next year, the IRS will continue to accept these forms on paper pending conversion to electronic format.

Form 8872

The IRS will no longer accept paper Forms 8872 reporting on periods after 2019. Forms 8872 reporting information for periods starting on or after Jan. 2020, will be due electronically by Section 527 organizations. These include political parties, political action committees and campaign committees of candidates for federal, state or local office.

Among other requirements, most tax-exempt political organizations have a requirement to file semiannual, quarterly or monthly reports on Form 8872. To file electronically, the organization must have the username and password it received from the IRS after electronically filing its initial notice (Form 8871). Organizations can file electronically using the IRS website at IRS.gov/polorgs. To replace a username or password, please contact:

IRS
Attn: Request for 8872 Password
Mail Stop 6273,
Ogden, UT 84201 Fax (855) 214-7520​

Form 990 & 990-PF e-filing

Under the legislation, most e-filings won’t be due before Dec. 15, 2020, from charities and other exempt organizations that generally file Form 990 or 990-PF by the 15th day of the 5th month after the tax year-end. In other words, Forms 990 and 990-PF with tax years ending July 31, 2020, and later MUST be filed electronically. Forms 990 and 990-PF filings for tax years ended on or before June 30, 2020, may still be on paper. In the case of a short tax year or certain other circumstances detailed in the 990 or 990-PF Instructions, the IRS will continue to accept paper filing as its systems are yet unable to receive these forms electronically. More information on software providers is available at Exempt organizations MeF providers.

Form 990-EZ transition relief

For small exempt organizations, the legislation specifically allowed a postponement (“transitional relief”). For tax years ending before July 31, 2021, the IRS will accept either paper or electronic filing of Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. For tax years ending July 31, 2021, and later, Forms 990-EZ must be filed electronically. Generally, Form 990-EZ is for organizations with annual gross receipts less than $200,000 and total assets at tax year-end less than $500,000.

Paper Forms 990-T & 4720

In 2020, the IRS will continue to accept paper forms. These include Form 990-T, Exempt Organization Business Income Tax Return, and Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. The IRS plans to have these returns ready for e-filing in 2021 (reporting on tax year 2020).

Pre-existing e-file rules

In effect, the legislation supersedes the pre-existing e-file regulation for large exempt organizations. Until tax years beginning after July 1, 2019, exempt organizations with total assets of $10 million or more at tax year-end that had filed 250 or more returns of any type during the calendar year were required to e-file Forms 990 and 990-PF. E-filing was also required of Form 8872 filers that had or expected more than $50,000 of contributions or expenditures in the calendar year. These prior rules will continue to apply to some e-filings made in 2020.

Form 1065 e-filing

For most Section 501(d) apostolic organizations which use Form 1065, the e-filing legislation won’t apply to returns due before Oct. 15, 2020. Generally, the Form 1065 deadline is the 15th day of the 3rd month after the tax year-end. Appropriate software is offered by the providers listed on the IRS 1065 MeF providers web-site.

Taxpayer First Act

The Taxpayer First Act aims to expand and strengthen taxpayer rights and to reform the IRS into a more taxpayer friendly agency. The legislation requires the agency to develop a comprehensive customer service strategy, modernize its technology and enhance its cyber security. More information on the Taxpayer First Act is available at IRS.gov.

December 2, 2019

New Mailing Address for Exempt Organization Submissions

Effective immediately, please use the mailing addresses below for Forms 1023, 1024, 1024-A and 1028.

Regular U.S. Postal Service mail:
Internal Revenue Service
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192

Deliveries by private delivery service:
Internal Revenue Service
7940 Kentucky Drive
TE/GE Stop 31A Team 105
Florence, KY 41042

If you’ve had your submission returned to you undeliverable, please resubmit using one of the above addresses.

Check out EO submissions for more information on the forms affected by the address change.

November 21, 2019

IRS increases enforcement action on syndicated conservation easements

The IRS announced a joint effort by TE/GE, SB/SE and LB&I to significantly increase enforcement actions for syndicated conservation easement transactions, a priority compliance area for the agency.

Charities and taxable unrelated business income

Your charitable organization may generate taxable income even though it is tax exempt. The Unrelated Business Income Course explains your taxable income and how to report it. Charity officers and board members should review the Virtual Small to Mid-Sized Tax-Exempt Workshop.

New resources for charities and nonprofits

All current PTINs expire December 31, 2019

The IRS is urging tax professionals to renew their Preparer Tax identification Numbers now to avoid a last-minute rush.

Application period for enrolled agents

The 2020 Enrollment Renewal Application Period for EAs is open from now through January 31, 2020. Check if your current enrollment is set to expire on March 31, 2020.

October 21, 2019

The IRS as part of an international coalition will participate in the second annual International Charity Fraud Awareness Week (ICFAW) Oct. 21-25 to raise awareness and share best practices to detect, avoid and respond to fraud and financial crime. The IRS combats fraud by:

  • Publishing the yearly "Dirty Dozen" list of tax scams, which includes fake charities masquerading as charitable organizations and soliciting donations from unsuspecting contributors.
  • Training agents to work cases with potential fraud, both in Exempt Organizations and in the IRS Criminal Investigation division.
  • Utilizing the IRS Lead Development Center to combat tax abuse by investigating abusive promoters and unscrupulous tax professionals.
  • Accepting complaints about charities or other tax-exempt organizations whose activities or operations may be abusive or inconsistent with their tax-exempt status.

October 4, 2019

Proposed regulations on reporting requirements; penalty relief for reliance on Rev. Proc. 2018-38

This news release describes proposed regulations clarifying tax-exempt organization reporting.

Additionally, Notice 2019-47 PDF provides penalty relief related to taxpayer reliance on Revenue Procedure 2018-38 set aside by the United States District Court for the District of Montana on July 30.

CP2100 Notices

The IRS will issue a CP2100 or CP2100A Notice if the payee's name and Taxpayer Identification Number (TIN) on an information return doesn't match IRS records. Such mismatches trigger backup withholding responsibilities. Publication 1281, Backup Withholding on Missing and Incorrect Name/TIN(s) PDF, contains all the information payers need to comply.

Review these IRS videos

(Video is no longer available)

  • W-9 Saves Time and Money
    Learn Form W-9 basics.
  • TIN Matching Program
    Learn how to avoid costly penalties and expenses from filing invalid Forms 1099.
  • What You Need to Know About Backup Withholding
    BUW refers to the tax withheld from a payment to a service vendor reportable on Form 1099-MISC.

Revenue Procedure 2019-39

This revenue procedure PDF extends the time periods for 403(b) plan sponsors to correct form defects that could disqualify their plan.

September 27, 2019

New private delivery/express mail address for exempt organizations submissions (Forms 1023, 1024, 1024A, 1028, 8940 and group exemption requests)

Use the following address for private delivery or express mail for the forms shown above:

Internal Revenue Service
Mail Stop 31A: Team 105
7940 Kentucky Drive
Florence, KY 41042

The P.O. Box address for regular mail remains the same:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

If you recently submitted an item to another address, it will be forwarded. You do not have to resubmit.

Help for victims of Hurricane Dorian

IRS is providing tax relief to those affected by Hurricane Dorian. Visit the Hurricane Dorian page for the latest updates, videos and resources for clients who are victims of Hurricane Dorian.

The IRS offers online training for charitable organizations that assist with disaster relief. Disaster Relief – Parts I and II discuss how charities may provide disaster relief, tax law, deductibility of contributions and tax treatment of relief recipients. Organizational leadership and volunteers should attend the Tax-exempt organization workshop for important information on the benefits, limitations and expectations of tax-exempt organizations.

August 19, 2019

Redesigned charities and nonprofits landing and associated webpages launched

Various Charities and nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing.

Charitable hospitals under the Affordable Care Act – Section 501(r)

The IRS updated webpages detailing four additional requirements under Internal Revenue Code Section 501(r) that must be met by charitable hospitals tax-exempt under Section 501(c)(3).

TE/GE Issue Snapshots provide guidance to IRS employees working hospital cases:

New IRS Tax Withholding Estimator

Tell your employees about the new IRS Tax Withholding Estimator. The new taxpayer-friendly tool on IRS.gov helps workers tailor the amount of income tax their employer should withhold from their paychecks and avoid unexpected results at tax time. The Estimator allows filers to target a tax due amount close to zero or a refund around $500.

A charity's treatment of volunteers can affect tax responsibilities

If your organization has employees or volunteers, it may have tax responsibilities. The Employment Issues Course explains how charities classify employees, how to report employee wages, the rules regarding gifts to volunteers and filing requirements. Organizational leadership and volunteers should attend the Tax-exempt organization workshop for important information on the benefits, limitations and expectations of tax-exempt organizations.

June 27

Beware of fake charities

IRS cautions taxpayers on scams involving disasters, charitable causes and encourages taxpayers to donate to recognized charities to help disaster victims. IRS' annual "Dirty Dozen" also lists a variety of common scams taxpayers may encounter.

Understanding disaster relief tax law and contribution deductibility

The IRS offers two courses – Disaster Relief – Parts 1 and II – for charitable organizations providing disaster relief. Topics include how charities may provide disaster relief, deductibility of contributions and tax treatment of relief recipients. Organization leadership and volunteers should review the Tax-exempt organization workshop that includes important information on the benefits, limitations and expectations of tax-exempt organizations.

Revisions made to IRS online registration system for 501(c)(4) certification

Organizations required to submit Form 8976, Notice of Intent to Operate Under Section 501(c)(4), will notice a new look and improved navigation at the Online registration system for 501(c)(4) certification webpage.

Revenue Procedure 2019-22 PDF

This revenue procedure modifies Revenue Procedure 75-50 PDF to allow a third method for private schools to satisfy the requirement contained in Section 4.03 of the revenue procedure by using its primary publicly accessible Internet homepage to publicize the school's racially nondiscriminatory policy.

Register for 2019 IRS Nationwide Tax Forums

The IRS reminds tax professionals to sign up for this summer's 2019 IRS Nationwide Tax Forums. Tax professionals attending can earn up to 19 continuing education credits.

June 5, 2019

Form 990-T fiscal year 2017 corporate filers apply blended rate to unrelated business taxable income (UBTI) for entire taxable year

The IRS reminds Form 990-T Corporate Filers of new tax law provisions that could affect the tax rate applicable to their UBTI. Specifically, fiscal 2017 corporate filers should apply a blended rate to their UBTI for the entire 2017 taxable year, including any UBTI from amounts paid or incurred after December 31, 2017 that increase UBTI under new Section 512(a)(7).

The Tax Cuts and Jobs Act (TCJA) introduced a flat 21 percent corporate tax rate for tax years beginning after December 31, 2017. However, corporations with fiscal tax years beginning in 2017 and ending in 2018 calculate their tax by blending the rates in effect before 2018 with the rate in effect after 2017. An exempt organization that's a corporation with a 2017 fiscal year calculates its tax liability by applying the pre-2018 rate and the post-2017 rate to the corporation's taxable income for the entire tax year. It prorates those amounts based on the number of days in each period relative to the total days in the tax year. The sum of those results yields a blended rate. The blended rate may be greater or less than the corporate tax rate of 21 percent.

The TCJA also added Internal Revenue Code Section 512(a)(7), which increases an exempt organization's UBTI by any amount paid or incurred after December 31, 2017, for any qualified transportation fringe, any parking facility used in connection with qualified parking, or any on-premises athletic facility for which a deduction is not allowable because of Section 274. Organizations with a fiscal tax year beginning in 2017 should enter any such increase in UBTI on line 12 of the 2017 Form 990-T.

In the example below, a corporation – not a controlled group member – filing a Form 990-T for its tax year beginning July 1, 2017, and ending June 30, 2018, is reporting UBTI of $2,000 on line 34 made up in part of UBTI from a disallowed qualified transportation fringe amount reported on line 12. The corporation calculates income tax on line 35c of 2017 Form 990-T as follows:

  1. UBTI from Page 1, Part II, line 34: $2,000
  2. Tax on line 1 amount using pre-2018 tax rate schedule from Page 19 of 2017 Instructions for Form 990‑T (15%): $300
  3. Tax on line 1 amount using the 21% rate: $420
  4. Multiply line 2 by the number of days in the corporation's tax year before Jan. 1, 2018 (184): $55,200
  5. Multiply line 3 by the number of days in the corporation's tax year after Dec. 31, 2017 (181): $76,020
  6. Divide line 4 by the total number of days in the corporation's tax year (365): $151
  7. Divide line 5 by the total number of days in the corporation's tax year (365): $208
  8. Add lines 6 and 7. This is the corporation's total tax for the 2017 fiscal tax year (blended rate of 18%): $359

Resources:

May 7, 2019

Clarification to EO Update issued May 6, 2019

"Issue 1" in yesterday's EO Update stated that organizations should report their correct organization type. The IRS wishes to clarify that the intent of this tip was to remind filers to accurately and fully complete information about their public charity status on Schedule A. As indicated in the instructions to Schedule A, the public charity status an organization indicates on Schedule A can be the same as stated in the organization's tax-exempt determination letter from the IRS ("exemption letter") or subsequent IRS determination letter, or it can be different. See Instructions for Schedule A PDF for more information.

May 6, 2019

Three tips to help you file a more complete Form 990 series return

A tax-exempt organization using the calendar-year as its tax year must file a Form 990-series return by May 15, unless it has filed Form 8868, Application for Automatic Extension of Time To File an Exempt Organization Return PDF, Application for Automatic Extension of Time To File an Exempt Organization Return (PDF).

The IRS suggests organizations consider these three tips to help ensure a complete return and reduce the chances we'll send your return back or need to request additional information:

Issue 1: Report your organization's correct organization type. Many organizations report the incorrect organization type in Part I of Schedule A PDF, Public Charity Status and Public Support, which all 501(c)(3) organizations must file with Form 990 or 990-EZ.
Solution: Look at the letter we sent your organization recognizing you as exempt (your "determination" letter) to verify your correct organizational type.

Issue 2: Employment taxes. Many organizations forget to file required employment tax returns, such as Forms W-2, 940, 941 or 945.
Solution: Learn about employment tax filing requirements for exempt organizations. The Employment Issues Course explains how to report employee wages, payments to independent contractors and other reportable payments.

Issue 3: Missing attachments and schedules. Organizations often forget to attach the schedules that may be required of Form 990 or Form 990-EZ filers.
Solution: Carefully review Form 990 – Part IV, Checklist of Required Schedules, or Form 990-EZ – Part V, Other Information, and Part VI, Section 501(c)(3) Organizations Only, to ensure that your organization has completed and attached all required schedules.

The Form 990 Overview Course discusses which forms to file, when they are due, public disclosure of your return and tips to help prepare your Form 990-series return.

Electronic filing can help you file a complete return

Electronic filing provides you with fast acknowledgement that the IRS has received your return. It also reduces normal processing time, making compliance with reporting and disclosure requirements easier. To ensure you are ready to file electronically, check your Electronic Filing Identification Number (EFIN) to ensure it is active.

In August 2018, EFINs were deactivated (dropped) if the system showed no usage for two years. For some filers, the system erroneously deactivated the account if the only returns filed using the EFIN were Form 990 series returns. Log into your existing IRS e-file application to check your EFIN status. If the status is not listed as "Active," you will need to reapply for a new EFIN by choosing the "Reapply" link on the "Application Details" page. If you encounter any problems when reapplying, you may contact the e-help Desk on 1-866-255-0654​.

April 12, 2019

Many tax-exempt organizations must file information returns by May 15

Form 990-series returns are due on the 15th day of the fifth month after an organization's tax year ends. In 2019, May 15 is the deadline to file for organizations using a calendar year tax year. If you need an extension of time to file, use Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return.

IRS is sending back incomplete and incorrect returns

The IRS sends back Form 990 series returns filed on paper – and rejects electronically filed returns – when they are incomplete or the wrong return. What happens if my Form 990 is missing information or a schedule, or is the wrong return?

Electronic filing is good for everyone

The IRS encourages exempt organizations to file electronically, noting the error rate for electronically-filed returns is only 1 percent. To avoid errors, file electronically using one of the IRS e-file business providers.

Online training for small and mid-size 501(c)(3) organizations

The IRS provides interactive online training to help your organization maintain its exemption at StayExempt. The Virtual Small to Mid-size Tax Exempt Organization Workshop is a great resource for old and new charities.

IRS Nationwide Tax Forums offer more than continuing education

Educational seminars are just one benefit you get from attending the 2019 IRS Nationwide Tax Forums. Others include the Case Resolution Program, opportunities to talk with IRS subject matter experts, workshops and networking opportunities with your colleagues. Register at IRStaxforum.com.

TE/GE job announcements

The IRS/Department of Treasury has positions available across the country. These announcements are open on USAJOBS until January 2020. Apply today to become part of our team. 

March 20, 2019

Group Ruling Holders will no longer receive lists of parent and subsidiary accounts from IRS

As of January 1, 2019, the IRS stopped mailing lists of parent and subsidiary accounts to central organizations (group ruling holders) for verification and return. Central organizations with accounting periods ending June 30, 2019, must submit updates by April 1, 2019. See Group exemption rulings and group returns for details.

March 14, 2019

Revenue Procedure 2019-5 updated

Revenue Procedure 2019-5 updates the Exempt Organization determination letters procedures. Changes include:

  • Adding references to "new" Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
  • Clarifying that the IRS won't rule on a request under IRC Section 501(c)(6) for an organization whose purpose relates to a controlled substance that is illegal under federal law
  • Increasing user fees for certain miscellaneous determinations from $1,000 to $2,000
  • Changing the name of the Office of Associate Chief Counsel, Tax Exempt and Government Entities, to the Office of Associate Chief Counsel, Employee Benefits, Exempt Organizations and Employment Taxes

Recent IRS notices affecting exempt organizations

  • Notice 2018-99 PDF Interim guidance for tax-exempt organizations to determine the increased unrelated business taxable income under IRC Section 512(a)(7) due to nondeductible parking expenses
  • Notice 2018-100 PDF Gives relief from additions to tax for underpayment of estimated income tax for tax-exempt organizations that provide certain qualified transportation fringes
  • Notice 2019-9 PDF Interim guidance on the provisions of the new IRC Section 4960 excise taxes on excess compensation paid by tax-exempt organizations to covered employees

Tax reform provisions that affect tax-exempt organizations

View this page for updates and resources on how the Tax Cuts and Jobs Act (TCJA) affects tax-exempt organizations.

Current exempt organizations forms and instructions

  • 2018 Forms 990 and schedules updated for TCJA changes

Tax Exempt and Government Entities fiscal year 2018 Accomplishments Letter PDF

The letter lists the TE/GE functions' accomplishments under our compliance program.

Tax Exempt and Government Entities fiscal year 2019 Program Letter PDF

This letter (referred to as a work plan or priority letter in prior fiscal years) outlines TE/GE's commitment to improving customer experience and reducing taxpayer burden, while cultivating a strong work force.

Be prepared to validate your identity if contacting the IRS

Taxpayers and tax professionals will be asked to verify their identities if they call the IRS; having the right information can save you time.

TE/GE needs your help filling job openings across the country

Apply today to become part of our team and help us oversee a vital part of the nation's tax system. You can find more information for these positions and apply at USAJOBS.

  • Tax Compliance Officer
  • Multiple Locations
  • Starting at $33,394 (GS 05-09)
  • This job is open 03/05/2019 to 03/25/2019

As a tax compliance officer, you'll plan, coordinate and conduct independent correspondence examinations and related investigations of individual or business taxpayers. You'll also provide tax law and tax-related accounting assistance to taxpayers..

TE/GE has many revenue agent positions available across the country for Exempt Organizations. In this position, you'll use your professional knowledge and skill in accounting and auditing techniques to examine tax returns and determine the correct tax liability.

December 11, 2018

IRS issues guidance for determining nondeductible amount of parking fringe expenses and unrelated business taxable income; provides penalty relief to tax-exempt organizations

WASHINGTON – The Internal Revenue Service today issued interim guidance PDF regarding the treatment of qualified transportation fringe benefit expenses paid or incurred after Dec. 31, 2017.

The new rules assist taxpayers in determining the amount of parking expenses that are no longer tax deductible. They also help tax-exempt organizations determine how these nondeductible parking expenses create or increase unrelated business taxable income (UBTI).

The IRS acknowledges that this guidance falls late in the year and taxpayers that own or lease parking facilities may have already adopted reasonable methods in 2018 to determine the amount of their nondeductible parking expenses. Taxpayers may rely on the guidance or, until further guidance is issued, use any reasonable method for determining nondeductible parking expenses related to employer-provided parking.

A key part of this guidance is a special rule, enabling many employers to retroactively reduce the amount of their nondeductible parking expenses. Under this rule, employers will have until March 31, 2019, to change their parking arrangements to reduce or eliminate the number of parking spots they reserve for their employees. By making this change, many churches, schools, hospitals and other tax-exempt organizations may be able to reduce their associated UBTI.

In some cases, the organization may avoid having to file a Form 990-T, Exempt Organization Business Income Tax Return, altogether. Such a change made in parking arrangements will apply retroactively to Jan. 1, 2018.

The Treasury Department and IRS seek comments for future guidance to clarify the treatment of these qualified transportation fringe expenses.

The IRS also announced today that it will provide estimated tax penalty relief PDF in 2018 to tax-exempt organizations that offer these benefits and were not required to file a Form 990-T last filing season. Additionally, some tax-exempt organizations will not exceed the $1,000 threshold below which an organization is not required to file a Form 990-T or pay the unrelated business income tax.

November 16, 2018

Latest webcasts for charities and nonprofits

(Videos are no longer available)

  • Charities and nonprofits: A quick resource guide
  • Did you lose your tax-exempt status? Why it happens and how to fix it
  • Easy Form 1023-EZ
  • File Error-Free Forms 990

Recent IRS notices affecting exempt organizations

  • Notice 2018-55 Tax reform imposes a 1.4 percent excise tax on the investment income of certain educational institutions.
  • Notice 2018-67 PDF An exempt organization with more than one unrelated trade or business must calculate unrelated business taxable income separately for each trade or business.

Issue Snapshots

Issue Snapshots are IRS employee job aids that provide analysis and resources along with audit tips and issue indicators for technical tax issues. Visit Issue Snapshots for a complete listing of Issue Snapshots for Exempt Organizations.

New procedures for employment tax issues under IRC 7436

This memorandum PDF contains new procedures and guidance for Exempt Organization examination employees conducting audits involving employment tax issues, and the proper forms and letters to use when processing a Substitute for Return.

October 26, 2018

November 15 deadline coming up for calendar-year tax-exempt organizations that requested six-month form extensions

If your organization filed Form 8868 PDF for a six-month extension to file its calendar year 2017 Forms 990, 990-EZ, 990-PF, or 990-BL,the extended deadline is November 15. Filers of non-calendar year returns may see initial and extended due dates.

Learn more

Filing deadline extensions for hurricane impact areas

The IRS extended certain filing deadlines for taxpayers, including exempt organizations, in certain counties in North Carolina, South Carolina, Virginia, Florida and Georgia. Organizations in affected counties that had an original or extended due date on or after September 7, 2018 and before January 31, 2019 (North Carolina, South Carolina and Virginia), October 7, 2018 (Florida), or October 9, 2018 (Georgia), now have until February 28, 2019 to file affected returns, including Form 990-series annual information returns and Form 990-T, Exempt Organization Business Income Tax Return.

New IRS YouTube video for Tax Exempt Organization Search

The video explains features of the new, mobile friendly Tax Exempt Organization Search launched earlier this year.

Tax-Exempt and Government Entities issues Annual Priority & Program Letters

This report highlights TE/GE's 2018 accomplishments and explains the compliance programs in fiscal year 2019.

May 24, 2018

EP and EO participating in 2018 IRS Nationwide Tax Forums 

Employee Plans and Exempt Organizations will participate in the 2018 IRS Nationwide Tax Forums in five cities starting in July. The forums offer three days of seminars and workshops featuring speakers from both the IRS and tax practitioner organizations. In addition to getting the latest tax information, tax professionals can earn continuing education credits for their attendance.

Tax Scams/Consumer Alerts

Thousands of people have lost millions of dollars and their personal information to tax scammers using regular mail, phone, or email.
The IRS doesn't initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. Recognize the telltale signs of a scam. See: How to know it's really the IRS calling or knocking on your door

Updated forms and publications:

New Issue Snapshots:

May 8, 2018

New IRS online tool offers expanded access to information on tax-exempt organizations; newly-filed data available to public for first time

The IRS introduced a new online tool designed to provide faster, easier access to publicly available information about exempt organizations.

The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization's tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it's mobile friendly so you can access it using smartphones or tablets.

"This new tool provides taxpayers an easy way to get information about charitable organizations," said Acting IRS Commissioner David Kautter. "Tax-exempt organizations play a critical role in our nation, and this will provide greater insight for people considering donations."

Many tax-exempt organizations must file information returns by May 15; do not include Social Security numbers or personal data

The IRS reminds certain tax-exempt organizations using the calendar year as their tax year of the Tuesday, May 15 filing deadline for Form 990-series information returns. Organizations must not include Social Security numbers or personal data in their filings. Additional information is in the IRS Fact sheet.

Form 8976 Electronic Notice Registration System updated

Recently, we added the following functionality to the Form 8976 Electronic Notice Registration System:

  • The registration system now links to Pay.gov to prompt organizations to pay the required Form 8976 fee immediately.
  • A non-payment notice will be generated if the required fee isn't paid within five days of submitting Form 8976. If not paid within 14 days, the registration will be rejected. 
  • The registration system won't allow uploads of subsequent documents for the same organization. 

Online study to improve website navigation

Use the link above to visit the Tax Information for Charities & Other Non-Profits page, then click on the "Learn More button." Your participation will help us improve our navigation menus and labeling.

If you have a specific question about exempt organizations, call EO Customer Account Services at 877-829-5500​.

March 27, 2018

Join the IRS for a National Paycheck Checkup thunderclap

We invite you or your group to join @IRSnews in support of the IRS Thunderclap effort promoting a national "Paycheck Checkup." Following major tax law changes, workers should review their withholding to make sure they have the right amount of tax taken out of their paychecks.

Form 990 processing changes

As of January 8, the IRS is returning Form 990 series returns filed on paper – and rejecting electronically filed returns – when they are incomplete or the wrong return. IRS.gov answers the question What happens if my Form 990 is missing information or a schedule, or is the wrong return?

Form 990-EZ reminders

Tax-exempt organizations with annual gross receipts under $200,000 and assets under $500,000 (at the end of the reporting period) can use Form 990-EZ PDF, Short Form Return of Organization Exempt from Income Tax, to meet their annual filing requirement. This means you'll submit less information and fewer schedules than the "full" Form 990, Return of Organization Exempt from Income Tax.

Form 990-EZ includes "assistive" features designed to make filing easier, quicker, and more accurate. These 29 "help buttons" don't replace the instructions, but they do alert the filer to traditionally troublesome areas and have decreased the error rate for paper-filed returns.

The IRS encourages exempt organizations to file electronically, noting the error rate for electronically-filed returns was only 1% for 2017. A list of companies providing this service is on IRS.gov.

Form 990-series returns are due on the 15th day of the fifth month after an organization's tax year ends. For organizations using the calendar year as their tax year, May 15 is the deadline to file for 2017. If you need an extension of time to file, use Form 8868, Application of Extension of Time to File an Exempt Organization Return.

Form 990 series returns filing deadline postponed until June 29 for victims of Hurricane Maria in Puerto Rico and the Virgin Islands

Form 990 Overview Course

Maintaining 501(c)(3) tax-exempt status is crucial to the success of a charitable organization and most need to submit an annual Form 990-series return. This Form 990 Overview Course shows you which forms to file and when they are due, and provides tips to help prepare your form.

Refunds worth $1.1 billion waiting to be claimed

Unclaimed federal income tax refunds totaling $1.1 billion may be waiting for 1 million taxpayers who did not file a 2014 federal income tax return. Time is running out. To collect these refunds, taxpayers must file their 2014 tax return by April 17, 2018.

Protect yourself from identity theft

The IRS reminds you that every year, people fall prey to tax scams. We're highlighting three of the scams on the list of 2018 Dirty Dozen Tax Scams:

  • Phone Scams: Con artists claiming to be IRS officials threaten police arrest, deportation, license revocation if the victim doesn't pay a bogus tax bill.
  • Phishing: Taxpayers need to be on guard against fake emails or websites looking to steal personal information. Criminals may pose as a person in your organization you trust or recognize requesting sensitive information.
  • Identity Theft: Criminals sometimes file fraudulent returns using information from a phishing scam, with a refund being deposited into the taxpayer's bank account. They then use a phone scam to claim to be the IRS and ask for that money back.

March 19, 2018

Use Form 1024-A to apply for recognition of exemption under IRC Section 501(c)(4)

Organizations that choose to apply for recognition of exempt status under Internal Revenue Code (IRC) Section 501(a) as an organization described in Section 501(c)(4) should use the new Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code.

Organizations seeking recognition of exempt status under Section 501(a) as an organization described in Section 501(c)(2), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19) or (25) will continue to use Form 1024, Application for Recognition of Exemption Under Section 501(a).

Form 1024-A doesn't satisfy an organization's separate requirement to notify the IRS that it's operating under Section 501(c)(4). Instead, use Form 8976, Notice of Intent to Operate Under Section 501(c)(4).

Revenue Procedure 2018-5

Revenue Procedure 2018-5 simplifies the user fee structure for tax exemption applications.

Under Revenue Procedure 2018-15, the IRS doesn't require a new exemption application from a domestic Section 501(c) organization that changes its form or place of organization. Rev. Rul. 67-390 and Rev. Rul. 77-469 are obsoleted.

Processing Form 1023-EZ – 2018 updates

The IRS issued a memorandum updating procedures for processing Form 1023-EZ as set forth in Rev. Proc. 2018-5. Form 1023-EZ applicants should review the Instructions to Form 1023-EZ PDF before completing and submitting their application as these processing changes coincide with the revisions to Form 1023-EZ.

EO Issue Snapshots

Issue Snapshots are IRS employee job aids that provide analysis, resources and audit tips (or issue indicators) on technical tax issues.

Recent Issue Snapshots:

March 6, 2018

File current versions of exemption applications

The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is dated December 2017, and Form 1024, Application for Recognition of Exemption Under Section 501(a) PDF, is dated January 2018.

If you use a prior version of one of these forms, the IRS will return your application and ask you to resubmit using the current version of the form.

User fees

Revenue Procedure 2018-5 announces the following user fees:

Application type User fee
Form 1023 $600
Form 1024 $600
Form 1024-A $600
Form 1023-EZ $275
Group exemption letter $2,000

Please submit Form 8718, User Fee for Exempt Organization Determination Letter Request PDF, with group exemption letter requests and exemption applications, other than those filed on Forms 1023 and 1023-EZ.

The IRS announces user fees annually in updates to Rev. Proc. 2018-5 and posts them to IRS.gov.

Form 1023 revisions

The IRS revised Form 1023 and its instructions. Highlights include:

  • Added a new public charity status for agricultural research organizations (Section 170(B)(1)(a)(ix))
  • Eliminated a question about the advance ruling process
  • Eliminated an outdated question about organizations applying for 501(c)(3) recognition more than 27 months after formation
  • Increased financial data reporting requirements for organizations older than one year

If you have a technical or procedural question about Exempt Organizations, visit the Charities and nonprofits webpage.

January 19, 2018

Form 1023-EZ revisions

The IRS revised Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions to help small charities apply for 501(c)(3) tax-exempt status. These revisions don't change the Form 1023-EZ user fee. Here's a summary of the revisions we made to the Form 1023-EZ.

  • A text box was added to Part III requesting a brief description of the organization's mission or most significant activities. This change was recommended by the IRS National Taxpayer Advocate and is designed to provide a better understanding of the most significant activities that an organization engages in to further its exempt purposes.
  • Questions about annual gross receipts, total assets and public charity classification were added to the Form 1023-EZ. These questions are also on the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ PDF that organizations must certify they have completed.
  • Question 29 on the Form 1023-EZ Eligibility Worksheet now requires that an automatically revoked organization applying for reinstatement must seek the same foundation classification they had at the time of automatic revocation to be eligible to use the Form 1023-EZ. Organizations that are not seeking that same foundation classification must file a full Form 1023.

These revisions make it easier for organizations to select the correct form when applying for tax-exempt status and help the IRS make the correct determinations on tax-exempt status.

Early due dates for W-2, W-3 and Form 1099-MISC

Employers face a January 31, 2018, due date for filing 2017 Forms W-2 and W-3 with the Social Security Administration. This date applies to both electronic and paper filers.

Form 1099-MISC is due to the IRS and individuals by January 31 when reporting non-employee compensation payments in box 7.

Penalties for failure to file correct information returns or furnish correct payee statements have increased and are now subject to inflationary adjustments. These increased penalties are effective for information returns required to be filed after December 31, 2015.

Form 1098-T reporting changes and limited penalty relief for 2017 returns

Eligible educational institutions are required to report the total amount of payments received for qualified tuition and related expenses from all sources during the calendar year on Form 1098-T, Tuition Statement.

Announcement 2016-42 PDF provides relief from penalties under Section 6721 and 6722 to 2017 Forms 1098-T. The IRS will not impose penalties on eligible education institutions that report the aggregate amount billed (instead of amount received) for qualified tuition and related expenses on 2017 Form 1098-T.

New presentations

Review these informative StayExempt videos:

  • Reasonable Cause - Focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples included.
  • Self-Dealing Exemption - Discusses self-dealing under Code Section 4941 and the exception for compensation to disqualified persons.
  • Disqualified Persons: Private Foundations - Covers Section 4946, which addresses disqualified persons with respect to a private foundation.
  • Disaster Relief: Existing Organizations - Discusses requirements for established disaster-relief organizations.

November 7, 2017

New presentations on StayExempt

Employment tax podcasts

  • Payroll Reporting for Election Workers (Podcast is no longer available)

EO Issue Snapshots

Fee for Form 8976

Form 8976, Notice of Intent to Operate Under Section 501(c)(4) – Organizations must pay a $50 fee at Pay.gov within 14 days of submitting the form.

Podcast on maximum loans in retirement plans

Podcast – computation of maximum loan amount from retirement plans – describes how the IRS will review multiple loans to a participant during an audit.

October 13, 2017

Audit technique guides for exempt organizations

Examiners use these guides during audits of specific types of exempt organizations.

The enduring relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) organizations

Read the IRS Issue Snapshot on the effect of a 501(c)(7) club's non-member income on its unrelated business taxable income and exemption.

September 1, 2017

IRS provides help for Hurricane Harvey victims

The IRS is providing a variety of tax relief for those affected by Hurricane Harvey. Check our webpage for the latest updates.

Read news release

Beware of Hurricane Harvey fake charity scams

The IRS issued a warning about possible fake charity scams emerging due to Hurricane Harvey and encouraged taxpayers to seek out recognized charitable groups for their donations.

Read news release

More IRS disaster relief information available

Additional information about IRS help for Hurricane Harvey victims is available on IRS social media sites, including the Twitter handle @IRSnews, following the hashtag #Harvey.

February 24, 2017

Two new Issue podcasts available for viewing

Go to the Stay Exempt Issue Podcast page on irs.gov to see Issue Podcasts on:

  • When are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC 501(c)(3) Organization?
    Learn about determining when commercial-type activities further a substantial nonexempt purpose for an IRC 501(c)(3) organization
  • IRC 501(c)(3) Proposing Denial
    Learn about the five-step roadmap the IRS uses to determine whether proposing denial is appropriate for an organization requesting recognition of tax exemption under IRC 501(c)(3)

What is an Issue Podcast?

An Issue Podcast is a resource the IRS uses for sharing technical knowledge.

An Issue Podcast is a short (approximately 15 minute), on-demand audio and visual presentation that includes:

  • A brief summary and analysis of an issue
  • References to key resource materials

February 22, 2017

IRS makes approved Form 1023-EZ data available online

The IRS announced today that publicly available information from approved applications for tax-exemption using Form 1023-EZ, Streamlined Application for Recognition of Exemption, is now available electronically for the first time.

Read news release

February 2, 2017

Dangerous W-2 phishing scam evolving; targeting schools, restaurants, hospitals, Tribal groups and others

The IRS, state tax agencies and the tax industry issued an urgent alert today to all employers that the Form W-2 email phishing scam has evolved beyond the corporate world and is spreading to other sectors.

Read news release

December 20, 2016

Form 990-N e-Postcard page unavailable 12/26/16 to 1/6/17

The Annual electronic filing requirement for small exempt organizations — Form 990-N (e-Postcard) page will be down from December 26, 2016 at 11:59 a.m. until January 6, 2017 at 1:00 p.m. EST due to an annual planned maintenance. We apologize for this inconvenience.

Tax preparedness series: Remember donations may cut tax bills

As tax filing season approaches, the IRS reminds taxpayers who give money or goods to a charity by December 31, 2016 that they may be able to claim a deduction on their 2016 federal income tax return and reduce their taxes.

September 13, 2016

System outage delays filing of Form 8976 for some organizations intending to operate under Section 501(c)(4)

The requirement to file new Form 8976 applies only to certain organizations that intend to operate as a section 501(c)(4) organization and had not submitted a Form 990, 990-EZ, 990-N, or Form 1024 prior to July 8, 2016. Organizations operating under any other 501(c) section, such as 501(c)(3), need not file this notice.

We have experienced some system outages that affect the filing of Form 8976. If your organization was unable to submit the Form 8976 due to a system outage, please submit your Form 8976 now. The IRS will take any system outages into consideration when evaluating the statutorily imposed penalties for late filing of the Form 8976.

If you experienced a problem submitting the Form 8976, please contact us at (877) 829- 5500. We will work with you to ensure that you are not subjected to any penalties as a result of system outages. Legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code, which requires certain organizations to notify the IRS of their intent to operate as a section 501(c)(4) organization. The IRS released new electronic Form 8976 on July 8.

Learn more

July 11, 2016

New requirement for organizations intending to operate under Section 501(c)(4): Submit Form 8976

New legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code. Section 506 requires an organization to notify the IRS of its intent to operate as a section 501(c)(4) organization. The IRS has developed a new form – Form 8976 – that organizations should use to provide this notification. The Form 8976 may only be submitted electronically. The Form 8976 – Electronic Registration System allows organizations to complete the notification process, keeps account information current and enables organizations to receive secure, digital communications from the IRS. A user fee of $50 must be submitted to Pay.gov to complete your organization's notification. You do not need special software to submit a notification.

Learn more

User fee decreased for Form 1023-EZ

On July 1 the user fee to process the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c) (3) of the Internal Revenue Code, was decreased from $400 to $275 (see Rev. Proc. 2016-32). You must submit the fee through pay.gov when you file a 1023-EZ application. You can pay the fee directly from your bank account or by credit/debit card.

EP and EO participating in 2016 IRS Nationwide Tax Forums

Employee Plans and Exempt Organizations will participate in the 2016 IRS Nationwide Tax Forums in five cities starting in July. The forums offer three days of seminars and workshops featuring speakers from both the IRS and tax practitioner organizations. In addition to getting the latest tax information, tax professionals can earn continuing education credits for their attendance.

Read article

May 17, 2016

Some Form 990-N Electronic Filing System (e-Postcard) users may see error messages

The Form 990-N online filing system moved from Urban Institute to IRS.gov in February. While the new system has been successful, a very small percentage of users see site errors while registering or submitting the form. The IRS offers this advice:

  • Review the steps listed on How to file Form 990-N. Pay particular attention to the "text character" restrictions.
  • The Form 990-N (e-Postcard) User Guide will explain each step in the filing process.
  • If site errors are unresolved, call TE/GE Customer Account Services at 877- 829-5500. A representative will gather your Form 990-N information for filing on your organization's behalf.
  • Organizations will not be penalized for filing late if it was caused by website issues. Organizations should continue efforts to file, even if they are late.

For more on filing Form 990-N, see the Form 990 -N page on IRS.gov.

Don't forget to register for the free webcast about accumulated sick and vacation pay deferred to 403(b) or 457(b) plans

When: June 2, 2016; 2 p.m. (Eastern)

How: Register for this event. You will use the same link to attend the event.

Learn about:

  • When is accumulated sick and vacation leave pay subject to Federal Employment Taxes
  • When can taxes be deferred and for how long?
  • What is an elective contribution?

May 11, 2016

EP and EO participating in 2016 IRS Nationwide Tax Forums – Register now

Employee Plans and Exempt Organizations will participate in the 2016 IRS Nationwide Tax Forums in five cities starting in July. The forums offer three days of seminars and workshops featuring speakers from both the IRS and tax practitioner organizations. In addition to getting the latest tax information, tax professionals can earn continuing education credits for their attendance.

Read article

May 5, 2016

IRS announcement 2016-17: Limited penalty relief for filers of Form 1098-T, Tuition Statement

The IRS will not impose penalties under section 6721 or 6722 on eligible educational institutions with respect to Forms 1098-T, Tuition Statement, required to be filed and furnished for the 2016 calendar year under section 6050S if the institution reports the aggregate amount billed for qualified tuition and related expenses on Form 1098-T instead of the aggregate amount of payments received as required by section 212 of the Protecting Americans from Tax Hikes Act of 2015.

Read Announcement 2016-17

April 27, 2016

Register for IRS May 12 webinar: Reporting compensation on Form 990 and form 990-EZ

1-2 p.m., ET

Learn about:

  • How to report compensation
  • How to complete Form 990 and Form 990-EZ
  • What has to be reported
  • Other compensation
  • Exceptions
  • Highest compensated employees

Read IRS TE/GE "Issue Snapshots"

The IRS Tax Exempt and Government Entities (TE/GE) Knowledge Management team periodically issues research summaries called "Issue Snapshots" on tax- related issues for practitioners. They are posted on IRS.gov's electronic reading room page under "Training and Reference Materials." Bookmark and check the page often for helpful new materials.

IRS seeks volunteers for Taxpayer Advocacy Panel through May 16

The IRS seeks civic-minded volunteers to serve on the Taxpayer Advocacy Panel, a federal advisory committee that listens to taxpayers, identifies major taxpayer concerns, and makes recommendations for improving IRS service and customer satisfaction.

Read article

March 23, 2016

Virtual tax-exempt 501(c)(3) workshop available for educational institutions

In an effort to allow educational institutions better access to our popular workshops, the Exempt Organizations office has posted a virtual version of the workshop lessons on our educational website, StayExempt.

Have you attended one of the IRS Exempt Organizations (EO) Small and Medium-Sized 501 (c)(3) Workshops? Here's an easy way to experience the training from your own computer. In an effort to allow educational institutions better access to our popular workshops, the Exempt Organizations (EO) office has posted a virtual version of the workshop lessons on our educational website, StayExempt.

This online tool covers the basics of tax compliance for small and medium-sized 501(c) (3) organizations and is designed to help faculty, students and staff involved in nonprofit management and related programs in colleges and universities.

Educational institutions are encouraged to use these courses to enhance their learning programs. Participants may take these interactive presentations in any order at any time. Certificates of attendance are provided at the end of most lessons.

If you use the presentations as part of your curriculum or in a classroom setting, please use the link provided on the Workshop page to let us know. We'd like to hear feedback on your experience. Please help spread the word.

February 2, 2016

Form 990-N submission website will change Feb. 29

Beginning February 29, Form 990-N electronic submissions will be accepted through IRS.gov instead of Urban Institute's website.

IRS provides tax relief to Missouri storm victims; tax deadline extended to May 16

Missouri storm victims will have until May 16 to file their returns and pay any taxes due, the IRS announced recently. All workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization also qualify for relief.

News release

Read IRS tax tips

These tips (including the most recent, Ten Great Ways to Use IRS.gov) provide important tax information. Please share them with your employees and with members of the communities you serve.

December 18, 2015

Inclusion of certain housing improvement expenditures that provide community benefit for reporting on Form 990, Schedule H

IRS has recently received questions regarding the inclusion of certain housing improvement expenditures that provide community benefit for reporting on Schedule H (Form 990). The Instructions for Schedule H currently include physical improvements and housing in Part II (Community Building Activities).

Nevertheless, the Instructions also provide that "some community building activities may also meet the definition of community benefit." The Instructions for Schedule H describe community benefit activities or programs as those addressing an established need that "seek to achieve a community benefit objective, including improving access to health services, enhancing public health, advancing increased general knowledge, and relief of a government burden to improve health."

Thus, some housing improvements and other spending on social determinants of health that meet a documented community need may qualify as community benefit for the purposes of meeting the community benefit standard. If a hospital chooses to report, such a community benefit in Part I (Financial Assistance and Certain Other Community Benefits at Cost) of Schedule H, then the Instructions say: "Do not report in Part II community building costs that are reported on Part I, line 7 as community benefit."

Forms 1023 & 1024 product pages updated on IRS.gov

In response to recommendations made in the Senate Finance Committee Bipartisan Report to lessen taxpayer burden and enhance customer service in the application process, the Form 1023 and Form 1024 product pages have been updated on IRS.gov. They provide a wide range of readily available information to assist organizations with the application process. On the left side of the product pages is "Information on Tax- Exempt Application Process" and links addressing these topics:

  • Before Applying for Tax-Exempt Status
  • Top Ten Tips to Shorten the Tax- Exempt Application Process
  • Application for Exemption or Misc. Determination: Sample Questions
  • Determinations Guide Sheets for Exempt Organizations
  • Applying for Tax-Exempt Status
  • Optional Expedited Processing Expanded to All Eligible 501(c)(4) Applicants Beginning in December 2013
  • Need a Form or Publication? These webpages assist with the application process and enable groups to easily access information while applying for exemption.

November 13, 2015

Electronic filers of Affordable Care Act information returns must use AIR Program

Health coverage providers and applicable large employers – and those assisting them in preparation for electronically filing the 2015 health care information returns - need to understand the IRS ACA Information Return (AIR) electronic filing process.

AIR tax tip

Page Last Reviewed or Updated: 30-Sep-2024