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1040a1040a Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 1040a Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 1040a The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 1040a ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 1040a R. 1040a B. 1040a 553. 1040a Prop. 1040a Regs. 1040a on Good Faith Determinations. 1040a New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040a The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 1040a On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 1040a See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 1040a Reg. 1040a 38148. 1040a On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 1040a The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 1040a See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 1040a Reg. 1040a 20,523. 1040a Timing of when an Organization is exempt for Federal Tax Purposes. 1040a As noted in section 2. 1040a 03(4) of Revenue Procedure 2013-9, 2013-2 I. 1040a R. 1040a B. 1040a 267, the provisions in section 11. 1040a 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 1040a Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 1040a In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 1040a The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 1040a Section 11. 1040a 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 1040a Exempt Organizations Select Check. 1040a The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 1040a It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 1040a Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 1040a Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 1040a Have filed a Form 990-N (e-Postcard) annual electronic notice. 1040a In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 1040a See also Revenue Procedure 2011-33, 2011-25 I. 1040a R. 1040a B. 1040a 887. 1040a Future developments. 1040a . 1040a The IRS has created a page on IRS. 1040a gov for information about Publication 557, at www. 1040a irs. 1040a gov/pub557. 1040a Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 1040a Reminders The Patient Protection and Affordable Care Act (ACA). 1040a The ACA added several new laws. 1040a This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 1040a For more information, go to IRS. 1040a gov and select Affordable Care Act Tax Provisions. 1040a Electronic filing requirement for large organizations. 1040a For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 1040a For more information, go to e-file for Charities and Non-Profits. 1040a Section 501(c)(15) gross receipts. 1040a The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 1040a See Notice 2006-42, 2006-19 I. 1040a R. 1040a B. 1040a 878, Notice 2006-42. 1040a Prohibited tax shelter transactions. 1040a New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 1040a See T. 1040a D. 1040a 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 1040a R. 1040a B. 1040a 242. 1040a See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 1040a Pension Protection Act of 2006 tax changes. 1040a The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 1040a Unless otherwise noted, most of the changes became effective on August 17, 2006. 1040a For key provisions, go to The Pension Protection Act of 2006. 1040a Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 1040a There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 1040a There are additional standards for credit counseling organizations. 1040a The definition of convention or association of churches has been modified. 1040a Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 1040a The requirements of disclosure to state officials relating to exempt organizations has been modified. 1040a There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 1040a There are new excise taxes on prohibited tax shelter transactions. 1040a There is a modification of recordkeeping requirements for certain charitable contributions. 1040a Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 1040a It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 1040a To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 1040a Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 1040a Section 501(c) organizations are covered in this publication. 1040a Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 1040a Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 1040a Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 1040a Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 1040a Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 1040a Organizations not discussed in this publication. 1040a Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 1040a These organizations (and the Code sections that apply to them) are as follows. 1040a Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f) Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 1040a Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 1040a If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 1040a For telephone assistance, call 1-877-829-5500. 1040a Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 1040a If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 1040a Organization Reference Chart. 1040a The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 1040a It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 1040a It also describes each type of qualifying organization and the general nature of its activities. 1040a You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 1040a Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 1040a Check the IRS website, IRS. 1040a gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 1040a irs. 1040a gov/charities/index. 1040a html. 1040a Comments and suggestions. 1040a We welcome your comments about this publication and your suggestions for future editions. 1040a You can e-mail us while visiting our website at IRS. 1040a gov. 1040a You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040a NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040a Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a If you wish telephone assistance, please call 1-877-829-5500. 1040a This toll-free telephone service is available Monday through Friday. 1040a Prev Up Next Home More Online Publications
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