Taxpayer First Act - Exempt Organizations

 

The Act extends the requirement to e-file to all tax-exempt organizations required to file statements or returns in the Form 990 series or Form 8872 (Political Organization Report of Contributions and Expenditures). The Act also requires that IRS make the information provided on the forms available to the public in a machine-readable format as soon as possible.

The Act requires that IRS provide notice to an organization that fails to file a Form 990-series return or postcard for two consecutive years. The notice must state that IRS has no record of receiving a return or postcard from the organization for two consecutive years and inform the organization that their tax-exempt status will be canceled if the organization fails to file a return or postcard by the due date for the next return or postcard. The notice must also contain information about how to meet the annual information return and postcard requirements.

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