October 29, 2024 Program letter FY2025 The Tax Exempt & Government Entities (TE/GE) fiscal year 2025 program letter PDF lists our priorities for this new fiscal year. We'll also use our compliance program and priorities webpage to provide information about additional priorities as they are launched. In fiscal year 2025 (FY25), our programs and priorities continue to align with the IRS Inflation Reduction Act Strategic Operating Plan and its five objectives: Better Taxpayer Experience Faster Issue Resolution Smarter Enforcement Advanced Technology and Analytics Empowered Employees Our FY25 Program Letter provides an overview of how we will continue our transformation efforts to enhance the taxpayer experience and promote voluntary compliance. Every employee plays a vital role with these efforts. Our compliance enforcement priorities are to assist the organizations and entities we serve to understand and comply with applicable laws and reporting obligations. Equipping and empowering employees to be successful is critical to serving the needs of our customers and we are firmly committed to building a strong workforce for the future. We plan to release a summary of our fiscal year 2024 accomplishments during the first quarter fiscal year 2025. You can also view our annual program (or work plan) and accomplishment letters for previous years. October 4, 2023 TE/GE releases the FY 2024 Program Letter The Tax-Exempt & Government Entities (TE/GE) Fiscal Year 2024 Program Letter PDF lists our priorities for the new fiscal year. Our fiscal year 2024 compliance program and priorities align with the objectives of the IRS Strategic Operating Plan (SOP): Service (Better Taxpayer Experience) Issue Resolution (Faster Issue Resolution) Enforcement (Smarter Enforcement) Modernization (Advanced Technology and Analytics) Workforce (Empowered Employees) We plan to release a summary of our Fiscal Year 2023 accomplishments during the first quarter Fiscal Year 2024. You can also view our annual program and accomplishment letters from previous years. November 4, 2022 The Tax-Exempt & Government Entities (TE/GE) Fiscal Year 2023 Program Letter PDF lists our priorities for this new fiscal year. We’ll also use our Compliance program and priorities webpage to provide information about additional priorities as they are launched. Our Fiscal Year 2023 compliance program and priorities align with the IRS Strategic Goals: Enhance Taxpayer Service Strengthen Compliance Activities Workforce Development Transform Operations We plan to release a summary of our Fiscal Year 2022 accomplishments during the first quarter Fiscal Year 2023. You can also view our annual program (or work plan) and accomplishment letters for previous years. July 15, 2022 Live webinar: Accessing IRS online services Understanding the identity verification process The IRS is presenting a live webinar offering 1 continuing education credit, discussing: Improved access to IRS online services What this means for e-Services users IRS’s new identity verification and authentication platform Registration overview Key takeaways Plus, a live Q&A When: Tuesday, July 19, 2022 @ 2 p.m. Eastern How to register IRS warns taxpayers of Dirty dozen tax scams for 2022 Compiled annually, the Dirty dozen lists a variety of common scams that taxpayers can encounter anytime. The IRS warns taxpayers, tax professionals and financial institutions to beware of these scams. This year’s Dirty dozen list is divided into five groups. Potentially abusive arrangements The 2022 Dirty dozen begins with four abusive transactions that are wrongfully promoted and will likely attract additional IRS compliance efforts in the future. charitable remainder annuity trusts, Maltese individual retirement arrangements, foreign captive insurance, and monetized installment sales. Pandemic-related scams This IRS reminds taxpayers that criminals still use the COVID-19 pandemic to steal people's money and identity with phishing emails, social media posts, phone calls, and text messages. Be on the lookout for Economic Impact Payment and tax refund scams, unemployment fraud leading to inaccurate taxpayer 1099-Gs, fake employment offers on social media, and fake charities that steal taxpayers’ money. Offer in compromise "mills" Offer in compromise or OIC "mills," make outlandish claims, usually in local advertising, about how they can settle a person's tax debt for pennies on the dollar. Often, the reality is that taxpayers pay the OIC mill a fee to get the same deal they could have gotten on their own by working directly with the IRS. Suspicious communications Every form of suspicious communication is designed to trick, surprise, or scare someone into responding before thinking. Criminals use a variety of communications to trick victims into providing personal information that can be used to file false tax returns and tap into financial accounts. lure potential victims. You should lookout for suspicious communications via email, social media, telephone and text messages. Spear phishing attacks Spear phishing scams target individuals or groups. Criminals try to steal client data and tax preparers' identities to file fraudulent tax returns for refunds. Spear phishing can be tailored to attack any type of business or organization, so everyone needs to be skeptical of emails requesting financial or personal information. A recent spear phishing email used the IRS logo and a variety of subject lines such as "Action Required: Your account has now been put on hold” to steal tax professionals’ software preparation credentials. January 6, 2022 Tax-Exempt and Government Entities is pleased to release our Fiscal Year 2021 Accomplishments Letter PDF. Highlights of our accomplishments during the last fiscal year include: Ensured the safety of our employees as we continued to work remotely and required safety protocols when employees reported to the office. Continued our enforcement efforts through collaboration with other IRS divisions to identify cross-division compliance issues, developing cases with signs of civil and criminal fraud, and conducting examinations of abusive tax avoidance transactions. Worked with the Lean Six Sigma (LSS) program and completed the launch of the TE/GE examination process bringing consistency across five functions within TE/GE. The examination LSS team implemented most of the recommendations for process improvements. The remaining recommendations will be implemented in early 2022. A new LSS team was established to look for process efficiencies in the compliance check process. Enhanced our data collection and analysis capabilities that will provide for better return selection for examination and focused outreach efforts. Provided, under our Small Entity Compliance Initiative, tax education through virtual outreach, including presentations at Nationwide Tax Forums, translating materials into multiple languages, and creating new online resources to foster compliance. Introduced electronic filing of most of the returns filed by Exempt Organizations and Employee Plans. Hired 120 individuals through fiscal year 2021 and conducted 245 interviews to fill 132 additional revenue agent positions. We prepared for a larger hiring campaign in fiscal year 2022. You can also review the TE/GE Fiscal Year 2022 Program Letter PDF, which explains our priorities for the current fiscal year and the Compliance Program and Priorities webpage that provides information about additional compliance initiatives. October 7, 2021 The Tax-Exempt & Government Entities (TE/GE) Fiscal Year 2022 Program Letter PDF lists our priorities for this new fiscal year. We’ll also use our Compliance Program and Priorities webpage to provide information about additional priorities as they are launched. Our Fiscal Year 2022 compliance program and priorities align with the IRS Strategic Goals: Strengthen Compliance Activities Improve Operational Efficiencies Maintain a Taxpayer-Focused Organization Ensure Awareness and Collective Understanding Leverage Technology and Data Analytics Develop Our Workforce We plan to release a summary of our Fiscal Year 2021 accomplishments during the first quarter Fiscal Year 2022. You can also view our annual program (or work plan) and accomplishment letters for previous years. June 7, 2021 Live TE/GE webinars in June The IRS Tax Exempt & Government Entities would like to invite you to watch two live webinars we have scheduled this month. 1. Applying for exemption When: June 23, 2021, at 1 p.m. ET Learn about: Steps to take before applying to the IRS for tax-exempt status Types of tax-exempt status available and forms used to request them How to apply for tax-exempt status and tips to shorten the application process Register now for this free webinar 2. Reporting election workers earnings When: June 24, 2021, at 1 p.m. ET Learn about: Workers who should be treated as election workers Taxes that should be withheld from election worker wages Amounts to include in earnings Register now for this free webinar Questions: Email questions to tege.outreach@irs.gov with “Pre-submitted questions for Election Worker webinar (June 24)” in the subject line. We’ll include the answer in the presentation or separately as time permits. IRS Virtual Nationwide Tax Forum The 2021 Virtual Nationwide Tax Forum will consist of 30 live-streamed webinars between July 20 and August 19, 2021. Register by June 15 at 5 p.m. ET to get the $240 early bird rate before the price increases to $289. It’s a great way to earn up to 28 hours of CE credits while getting the latest information on tax law, cybersecurity and more. And you can visit the IRS booths in the Virtual Exhibit Hall, including the TE/GE booth, where you can find other information and chat with the IRS. TE/GE is presenting two topics at this year’s virtual Tax Forum: Charities & tax-exempt organizations update: Learn about recent law and guidance changes and how those changes may affect your charity. Also, learn about the current electronic filing requirements for returns filed by charities and more. Retirement plans - IRS Compliance Initiatives: Learn about the latest IRS compliance initiatives for retirement plans and what to do if your client receives a letter from the IRS about their plan. Use our audit experience to identify and avoid common mistakes in plans. Information sessions on IRS hiring Did you know the IRS is hiring? We’re hosting virtual information sessions where you can learn more about working for the IRS. Hear from employees currently working in these positions and learn about the day-to-day work we do at the IRS. A representative from HR will also discuss the application process and some of the requirements for the positions. Participate in the following IRS virtual information sessions for current and future announcements for Tax Law Specialist positions: June 10, 3 - 4:30 p.m. ET Join ZoomGov meeting Meeting ID: 161 480 2207 Passcode: YmB9=pX# For audio only: 669-254-5252 U.S. (West Coast) 646-828-7666 U.S. (East Coast) June 17, 4-5:30 p.m. ET Join ZoomGov meeting Meeting ID: 161 871 6566 Passcode: sfZw2f@W For audio only: 669-254-5252 U.S. (West Coast) 646-828-7666 U.S. (East Coast) April 5, 2021 TE/GE has updated its Compliance program and priorities webpage. This page provides information about initiatives under each of our compliance program’s six components that work together to promote compliance by tax-exempt and government entities: Compliance Strategies Data-Driven Approaches Referrals, Claims and Other Casework Compliance Contacts Determinations Voluntary Compliance and Other Technical Programs We’ve updated this webpage to announce eight new initiatives: Compliance strategies Employee Plans: Small Exempt Organizations that Sponsor Retirement Plans Employee Plans: One-Participant 401(k) Plans Employee Plans: Worker Classification Exempt Organizations: Officers Treating EO as Schedule C Business Exempt Organizations: Form 990-N Filers/Gross Receipts Model Tax Exempt Bonds: Student Loan Bonds Market Segment Tax Exempt Bonds: Form 8038-G Yield Restriction Compliance contacts Employee Plans: Plan Liabilities and Unrelated Business Income February 8, 2021 Tax-Exempt and Government Entities is pleased to release our Fiscal Year 2020 Accomplishments Letter PDF. Highlights of our accomplishments during the last fiscal year include: Supporting IRS efforts to provide COVID-19-related relief to employers and individuals Introducing a new electronic examinations process Transitioning to several mandatory electronic forms Pivoting to virtual outreach during the pandemic Allowing individually designed hybrid plan sponsors to submit determination letter applications Continuing to strengthen our fraud, promoter, Abusive Tax Avoidance Transactions and global high wealth programs You can also review the TE/GE Fiscal Year 2021 Program Letter PDF, which explains our priorities for the current fiscal year and the Compliance program and priorities webpage that provides information about additional compliance initiatives. January 5, 2021 TE/GE has updated its Compliance program and priorities webpage. This page provides information about initiatives under each of our compliance program’s six components that work together to promote compliance by tax-exempt and government entities: Compliance Strategies Data-Driven Approaches Referrals, Claims and Other Casework Compliance Contacts Determinations Voluntary Compliance and Other Technical Programs We’ll update this page at the beginning of each fiscal year quarter with information about new initiatives. Visit the page today to learn more about each of these six components and the initiatives supporting each component, including our new initiatives under: Compliance Strategies TE/GE: Worker Classification Employee Plans: Required Minimum Distributions in Large Defined Benefit Plans Employee Plans: Earned Income for Self-Employed Plans Compliance Contacts Employee Plans: Inflated assets Employee Plans: Partial Termination/Partial Vesting Exempt Organizations: IRC 509(a)(3) Organizations Misfiling Form 990-N December 11, 2020 Special tax deduction for cash donations to charities in 2020 In the latest post on A Closer Look, Tax Exempt and Government Entities Commissioner Edward Killen reminds taxpayers there’s a special deduction for cash donations of up to $300 to a qualified charity in 2020. This $300 deduction is designed for taxpayers who take the standard deduction and aren’t normally able to deduct their donations. Before making a donation, use the Tax Exempt Organization Search (TEOS) tool on IRS.gov/teos to make sure the charitable organization is eligible for tax-deductible donations. The post also includes several other important reminders for taxpayers and charities, along with information and links to other temporary provisions of the relief provided in the CARES Act. IRS accepting digital signatures and emailed documents The IRS issued a memorandum PDF that extends (through June 30, 2021) IRS employees’ ability 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 some secured messaging systems. National Tax Security Awareness Week 2020 The IRS, state tax agencies, and the nation's tax industry recently used the National Tax Security Awareness Week to urge increased security measures as fraudsters attempt to exploit COVID-19 concerns. Protect personal and financial information online Use multi-factor authentication Get an Identity Protection PIN Businesses urged to tighten security Tax professionals alerted to potential telework scams November 5, 2020 The Tax-Exempt & Government Entities (TE/GE) FY 2021 Program Letter PDF lists our priorities for this new fiscal year. We’ll also use our new Compliance program and priorities webpage to provide information about additional priorities at the end of each quarter during the fiscal year. Our FY 2021 compliance program and priorities align with the IRS Strategic Goals: Strengthen Compliance Activities Improve Operational Efficiencies Maintain a Taxpayer-Focused Organization Ensure Awareness and Collective Understanding Leverage Technology and Data Analytics Develop Our Workforce We’ll release a summary of our FY 2020 accomplishments when all the data is available. You can also view our annual program (or work plan) and accomplishment letters for previous years. March 23, 2020 Tax-Exempt and Government Entities Fiscal Year 2019 Accomplishments Letter PDF Highlights of our accomplishments during FY 2019, all of which support the goals of the IRS Strategic Plan for 2018-2022, include: Expanded the use of Pay.gov to make payments easier Expanded Employee Plans’ (EP’s) self-correction and voluntary correction programs to improve voluntary compliance Expanded the EP determination letter program to encourage compliance Expanded educational efforts, soft letters and compliance checks to increase voluntary compliance Released additional educational videos and articles and participated in many outreach events to empower taxpayers and encourage compliance You can also review the TE/GE Fiscal Year 2020 Program Letter PDF, which explains our priorities for the current fiscal year. November 8, 2019 401(k) contribution limit increases to $19,500 for 2020; catch-up limit rises to $6,500 The Internal Revenue Service announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019. See our chart for all the dollar limitations for 2020. IRS provides tax inflation adjustments for tax year 2020 Tax year 2020 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. October 17, 2019 TE/GE is pleased to announce the release of the Fiscal Year 2020 Program Letter PDF issued by Tamera Ripperda, our new Tax Exempt and Government Entities Commissioner. TE/GE’s compliance program is driven by six portfolio programs: Compliance strategies Data-driven approaches Referrals, claims and other casework Compliance contacts Determinations Voluntary compliance and other technical programs This year’s Program Letter is part of the IRS-wide commitment to improve efficiency, modernize our systems and business processes, and find ways to better serve taxpayers. TE/GE will release a summary of its FY 2019 accomplishments when all the data is available. You can also view the annual program (or work plan) and accomplishment letters for previous years. April 1, 2019 IRS revises EIN application process; seeks to enhance security (IR-2019-58) As part of its ongoing security review, the IRS announced starting May 13, 2019, only individuals with tax identification numbers may request an Employer Identification Number (EIN) as the “responsible party” on the application. February 1, 2019 TE/GE is pleased to announce the release of the Tax-Exempt and Government Entities Fiscal Year 2018 Accomplishments Letter PDF that: Contains information on TE/GE’s contributions to the tax administration system. Lists each TE/GE function’s accomplishments under the six portfolio programs of our compliance program. You may also want to review the TE/GE Fiscal Year 2019 Program Letter PDF, which explains TE/GE’s compliance program consisting of: Compliance strategies Data-driven approaches Referrals, claims and other casework Compliance contacts Determinations Voluntary compliance and other technical programs November 2, 2018 IRSAC expands to cover more areas of the IRS; IRPAC and ACT to join centralized advisory committee in 2019 The IRS announced that the Internal Revenue Service Advisory Committee’s (IRSAC) role will expand in 2019 to have a wider portfolio and will incorporate the Information Reporting Program Advisory Committee (IRPAC) and the Advisory Committee on Tax Exempt and Government Entities (ACT). Although ACT will no longer exist, the IRS emphasizes that TE/GE issues will remain a priority area in the expanded IRSAC. 401(k) contribution limit increases to $19,000 for 2019; IRA limit increases to $6,000 The Internal Revenue Service announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019. October 25, 2018 The IRS has launched an easy-to-use webpage, IRS.gov/taxreform, with information about how the Tax Cuts and Jobs Act affects your taxes, with a special section focused on tax exempt entities. The tax reform page features three areas designed specifically for: Individuals – For example, standard deduction increase, child tax credit, withholding. Use the Tax Withholding Estimator to make sure you’re withholding enough tax from your paycheck. Businesses – For example, depreciation, expenses and qualified business income deductions. Tax-exempt entities – For example, tax reform affecting retirement plans, tax-exempt organizations and governments. Under the Tax-Exempt Entities tab, you’ll find highlights of how tax reform affects retirement plans, tax-exempt organizations and tax-advantaged bonds. Retirement plans Rollovers of retirement plan loan offsets – If your plan offsets an outstanding loan balance when you leave employment, you have until the due date of your individual tax return, plus extensions, to rollover those amounts to another plan or IRA. Roth recharacterizations – You can no longer recharacterize amounts rolled over to a Roth IRA from other retirement plans, such as 401(k) or 403(b) plans, or a conversion from a traditional IRA, SEP or SIMPLE to a Roth IRA. Tax-exempt organizations Tax reform imposes a 1.4 percent excise tax on the investment income of certain educational institutions. An exempt organization with more than one unrelated trade or business must calculate unrelated business taxable income separately for each trade or business. Tax-advantaged bonds Tax reform repealed the authority to issue tax-credit bonds and direct-pay bonds. The IRS will not process applications for, or issue allocations of, the remaining unused authority to issue new clean renewable energy bonds. Visit IRS.gov/taxreform often for the latest updates, guidance and FAQs issued for the Tax Cuts and Jobs Act. October 3, 2018 The Fiscal Year 2019 Program Letter PDF explains TE/GE’s compliance program consisting of: Compliance strategies Data-driven approaches Referrals, claims and other casework Compliance contacts Determinations Voluntary compliance and other technical programs The Program 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. Similar to the FY 2017 Accomplishments summary PDF, TE/GE will release a summary of its FY 2018 accomplishments when all the data is available. June 1, 2018 IRS issues new Strategic Plan; five-year plan's goal to help taxpayers May 18, 2018 Upcoming web conferences: Understanding Payment Options - Thursday, May 24 (Two Sessions) Register for one of these sessions. Session 1 (60 minutes) 11 a.m. Eastern Session 2 (60 minutes) 2 p.m. Eastern - Closed captioning offered for Session 2 web conference ONLY. The Office of Professional Responsibility: What You Need to Know about Practicing before the IRS (rebroadcast) – Wednesday, June 13 Register for this session. Time: 11 a.m. Eastern May 07, 2018 IRS Advisory Committee to submit recommendations at June meeting March 29, 2018 Tax-Exempt and Government Entities FY 2017 Accomplishments PDF November 27, 2017 The Internal Revenue Service reminds taxpayers looking to maximize their tax savings before the end of the year to consider charitable giving. Many taxpayers may already be planning to do so for Giving Tuesday on November 28. Giving money or goods to a tax-exempt charity before December 31 can usually be deducted on that year’s federal income tax return. This #GivingTuesday, IRS has tips to find tax-deductible options. October 05, 2017 Introducing our Tax-exempt & Government Entities FY 2018 Work Plan PDF
