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Tax Planning and Compliance for Tax-Exempt Organizations, 2005 Supplement
Angol
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The 2005 supplement includes the following updates: Legislative proposals and a new chief at the helm of the IRS Exempt Organization (EO) Division signal serious change in the regulation and oversight of tax-exempt organizations in the future. The four key initiatives the division will focus on during its 2005 fiscal year include credit counseling, antiterrorism, excess compensation, and abusive schemes. Details of the plans for fiscal 2005 are set out in the IRS Exempt Organizations Implementing Guidelines issued November 2, 2004. New Form 1023 has also been significantly redesigned. The good, challenging, and missing aspects of the format are presented in new Chapter 18.1A. Proposals to enhance governance of tax-exempt organizations have come from several sources this year: the IRSs compliance studies, state attorney generals and legislatures, and the Senate Finance Committee.
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