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IRS Updates, February 2013: Type III Supporting Organizations, 990s for the 2012 Tax Year, and More

February 2013

Reprinted from Exempt Organization Update

1. Recent changes affecting Type III Supporting Organizations

On February 4, 2012, the Director of Exempt Organizations, Ruling and Agreements, issued a memorandum instructing EO Determinations specialists to cease issuing determinations based on the 2009 proposed regulations.

Effective immediately, EO Determinations may issue determination letters classifying organizations as either functionally integrated or non-functionally integrated Type III supporting organizations if they satisfy the criteria set forth in the final and temporary regulations.

2. 2012 tax year 990-series forms, schedules, and instructions are available

Go to irs.gov to find the forms and instructions you need.

3. Automatic Revocation of Exemption List

In March 2013, EO will begin providing more current information about automatic revocations by including organizations on the Automatic Revocation List within a month of their effective date of revocation.

Previously, organizations did not appear on the list until six months after revocation. Because of this change, the number of organizations added to the list in March 2013 will appear higher than in other months because it includes a catch-up period of about seven months.

The list may be viewed and searched on Exempt Organizations Select Check.

4. New Web pages give a guided tour through the Examination process

To help tax-exempt organizations better understand the compliance process, EO recently launched new Web pages on audits. Click here to review these new pages.

5. Read the Catalog of IRS Exempt Organizations Products & Resources

The IRS developed this snapshot of virtual products and resources to help our partners quickly find information related to their particular area of interest. Partners are encouraged to share this information with their networks by adding these links and short descriptions to their Web sites.

6. Review upcoming dates and locations for EO workshops

Take a moment to register for one of our upcoming workshops for small and medium-sized 501(c)(3) organizations. Each one-day workshop, presented by experienced Exempt Organizations specialists, will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations.

The workshops are approved by the IRS for six continuing education credits for Enrolled Agents and Registered Tax Return Preparers.

This popular introductory workshop is for administrators or volunteers who are responsible for an organization's tax compliance as well as tax professionals who work with the organizations.

If you have any connection with a college or university that may be interested in hosting these workshops, please encourage them to contact Susan D. Ruth (Susan.D.Ruth@irs.gov).

Registration is now available for the following workshop dates and locations:

  • March 13—Gainesville, FL
    Hosted by Santa Fe College/College of Central Florida with the Nonprofit Center of Central Florida and the Nonprofit Business Center
  • March 14—Ocala, FL
    Hosted by Santa Fe College/College of Central Florida with the Nonprofit Center of Central Florida and the Nonprofit Business Center
  • April 30—St. Louis, MO
    Hosted by University of Missouri, St. Louis
  • May 2—Springfield, MO
    Hosted by Missouri State University

7. ALERT: PTIN System is open

Tax Professional Organizations and Top Employers:

The recent court ruling does not affect the requirement for paid tax return preparers to have and use a PTIN. As such, the PTIN system is now reopened for processing renewals and new applications.

ALERT: The PTIN system is being updated to reflect current requirements. Until those updates can be completed, a screen titled Continuing Education (CE) Completion may appear during PTIN renewal. Please check either one of the boxes on that screen. This information is NOT being collected, but you must check a box to advance to the next screen. We apologize for any inconvenience.

Reprinted from Exempt Organizations Update, no. 2013-3, February 8, 2013.