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Found 61 Matching Items; Displaying 1 - 10.

IRS announces withdrawal process for Employee Retention Credit claims; special initiative aimed at helping businesses concerned about an ineligible claim amid aggressive marketing, scams

IR-2023-193, Oct. 19, 2023 — As part of a larger effort to protect small businesses and organizations from scams, the IRS today announced the details of a special withdrawal process to help those who filed an Employee Retention Credit (ERC) claim and are concerned about its accuracy.
News
News Media

403b Plan Fix It Guide You havent limited loan amounts and enforced repayments as required under IRC Section 72(p)

403(b) Plan Fix-It Guide -You haven’t limited loan amounts and enforced repayments as required under IRC Section 72(p).
General Information
Administrators

Qualified mortgage bonds – Current refunding/replacement refunding structure

Certain current refundings of qualified mortgage bonds (QMBs) may qualify for an exception to the volume cap requirement. Repayments of mortgage loans made with QMBs may be used to make new loans, with certain limitations.
General Information

IRS alert: Charitable contribution scams on the rise; taxpayers beware of those promoting fraudulent schemes

IR-2024-304, Dec. 4, 2024 — The Internal Revenue Service today warned taxpayers to avoid promoters of fraudulent tax schemes involving donations of ownership interests in closely held businesses, sometimes marketed as “Charitable LLCs.”
News
News Media

IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments

IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
General Information

Selective questions for a successor to a for-profit organization (Schedule G)

Sample Questions - Selective questions for a successor to a for-profit organization (Schedule G)
General Information

Home Foreclosure and Debt Cancellation

The Home Foreclosure and Debt Cancellation provision applies to debt forgiven in calendar years 2007 through 2016. Up to $2 million of forgiven debt is eligible for this exclusion ($1 million if married filing separately). The exclusion doesn’t apply if the discharge is due to services performed for the lender or any other reason not directly related to a decline in the home’s value or the taxpayer’s financial condition.
News

Exempt organizations annual reporting requirements - Form 990, Schedule L

Questions about filing Schedule L to Form 990.
General Information
Charities and Nonprofits

Financial resources - Real estate

This section provides you with direct links to many commonly used financial resources for small businesses.
General Information
Small Businesses

Sample questions: Financial information and user fees

Sample questions used by EO determinations.
General Information
Charities and Nonprofits

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