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Amend 2009 Tax Return Online Free

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Amend 2009 Tax Return Online Free

Amend 2009 tax return online free Index A Affiliated corporations, Aircraft used by affiliated corporations. Amend 2009 tax return online free Agri-biodiesel, defined, Agri-biodiesel. Amend 2009 tax return online free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Amend 2009 tax return online free Alaska, Transportation between the continental U. Amend 2009 tax return online free S. Amend 2009 tax return online free and Alaska or Hawaii. Amend 2009 tax return online free , Transportation within Alaska or Hawaii. Amend 2009 tax return online free , Alaska and Hawaii. Amend 2009 tax return online free Baggage, Excess baggage. Amend 2009 tax return online free Bonus tickets, Bonus tickets. Amend 2009 tax return online free Credits or refunds, Credits or refunds. Amend 2009 tax return online free Exemptions, Exemptions. Amend 2009 tax return online free Export, Exportation. Amend 2009 tax return online free Fixed-wing aircraft, Fixed-wing aircraft uses. Amend 2009 tax return online free Hawaii, Transportation between the continental U. Amend 2009 tax return online free S. Amend 2009 tax return online free and Alaska or Hawaii. Amend 2009 tax return online free , Transportation within Alaska or Hawaii. Amend 2009 tax return online free , Alaska and Hawaii. Amend 2009 tax return online free Helicopters, Certain helicopter uses. Amend 2009 tax return online free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Amend 2009 tax return online free Package tours, Package tours. Amend 2009 tax return online free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Amend 2009 tax return online free , Liability for tax. Amend 2009 tax return online free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Amend 2009 tax return online free Travel agency, Liability for tax. Amend 2009 tax return online free Uninterrupted international, Uninterrupted international air transportation. Amend 2009 tax return online free Aircraft, Fixed-wing aircraft uses. Amend 2009 tax return online free Affiliated corporations, Aircraft used by affiliated corporations. Amend 2009 tax return online free Small planes, Small aircraft. Amend 2009 tax return online free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Amend 2009 tax return online free 15). Amend 2009 tax return online free Alaska Air transportation taxes, Transportation between the continental U. Amend 2009 tax return online free S. Amend 2009 tax return online free and Alaska or Hawaii. Amend 2009 tax return online free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Amend 2009 tax return online free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Amend 2009 tax return online free Alternative fuel, defined, Other fuels. Amend 2009 tax return online free American Red Cross, International organizations and the American Red Cross. Amend 2009 tax return online free Answering service, Answering services. Amend 2009 tax return online free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Amend 2009 tax return online free Approved terminal, defined, Approved terminal or refinery. Amend 2009 tax return online free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Amend 2009 tax return online free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Amend 2009 tax return online free Blended taxable fuel, defined, Blended taxable fuel. Amend 2009 tax return online free Blender, defined, Blender. Amend 2009 tax return online free Blocked pump, Blocked pump. Amend 2009 tax return online free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Amend 2009 tax return online free 11). Amend 2009 tax return online free , Qualified blood collector organizations. Amend 2009 tax return online free Boats, In a boat engaged in commercial fishing (No. Amend 2009 tax return online free 4). Amend 2009 tax return online free Bonus tickets, Bonus tickets. Amend 2009 tax return online free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Amend 2009 tax return online free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Amend 2009 tax return online free Buses, In certain intercity and local buses (No. Amend 2009 tax return online free 5). Amend 2009 tax return online free , In a qualified local bus (No. Amend 2009 tax return online free 6). Amend 2009 tax return online free , In a school bus (No. Amend 2009 tax return online free 7). Amend 2009 tax return online free Tire tax, Qualifying intercity or local bus. Amend 2009 tax return online free C Cellulosic biofuel, Cellulosic biofuel. Amend 2009 tax return online free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Amend 2009 tax return online free Exemptions, Exemption from tax. Amend 2009 tax return online free Producer, Coal Production, Coal production. Amend 2009 tax return online free Selling price, Determining tonnage or selling price. Amend 2009 tax return online free Tax rates, Tax rates. Amend 2009 tax return online free Coin-operated telephones, Coin-operated telephones. Amend 2009 tax return online free Comments, Comments and suggestions. Amend 2009 tax return online free Commercial aviation, In commercial aviation (other than foreign trade). Amend 2009 tax return online free Commercial fishing, In a boat engaged in commercial fishing (No. Amend 2009 tax return online free 4). Amend 2009 tax return online free Commercial waterway transportation, Commercial waterway transportation. Amend 2009 tax return online free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Amend 2009 tax return online free Local telephone service, Local telephone service. Amend 2009 tax return online free Local-only service, Local-only service. Amend 2009 tax return online free Private communication service, Private communication service. Amend 2009 tax return online free Teletypewriter exchange service, Teletypewriter exchange service. Amend 2009 tax return online free Credit card purchases Aviation gasoline, Credit card purchases. Amend 2009 tax return online free Gasoline, Credit card purchases. Amend 2009 tax return online free Kerosene for use in aviation, Credit card purchases. Amend 2009 tax return online free Undyed diesel fuel, Credit Card Purchases. Amend 2009 tax return online free Undyed kerosene, Credit Card Purchases. Amend 2009 tax return online free Credit or refund Gas guzzler tax, Credit or refund. Amend 2009 tax return online free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Amend 2009 tax return online free Retail tax, Credits or refunds. Amend 2009 tax return online free Tire tax, Credit or refund. Amend 2009 tax return online free Vaccines, Credit or refund. Amend 2009 tax return online free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Amend 2009 tax return online free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Amend 2009 tax return online free Enterer, defined, Enterer. Amend 2009 tax return online free Entry, defined, Entry. Amend 2009 tax return online free Environmental taxes Credit or refund, Credits or refunds. Amend 2009 tax return online free Exceptions, Exceptions. Amend 2009 tax return online free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Amend 2009 tax return online free Exempt communication services American Red Cross, International organizations and the American Red Cross. Amend 2009 tax return online free Answering service, Answering services. Amend 2009 tax return online free Coin-operated telephones, Coin-operated telephones. Amend 2009 tax return online free Installation charges, Installation charges. Amend 2009 tax return online free International organizations, International organizations and the American Red Cross. Amend 2009 tax return online free Mobile radio telephone service, Mobile radio telephone service. Amend 2009 tax return online free News services, News services. Amend 2009 tax return online free Nonprofit educational organizations, Nonprofit educational organizations. Amend 2009 tax return online free Nonprofit hospitals, Nonprofit hospitals. Amend 2009 tax return online free Private communication service, Private communication service. Amend 2009 tax return online free Qualified blood collector organizations, Qualified blood collector organizations. Amend 2009 tax return online free Radio broadcasts, News services. Amend 2009 tax return online free Security systems, Telephone-operated security systems. Amend 2009 tax return online free Exempt sales, heavy trucks, Sales exempt from tax. Amend 2009 tax return online free Exemptions Air transportation taxes, Exemptions. Amend 2009 tax return online free Bonus tickets, Bonus tickets. Amend 2009 tax return online free Coal, Exemption from tax. Amend 2009 tax return online free Communications taxes, Exemptions Federal government, Federal, state, and local government. Amend 2009 tax return online free Fixed-wing aircraft, Fixed-wing aircraft uses. Amend 2009 tax return online free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Amend 2009 tax return online free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Amend 2009 tax return online free Military personnel, Military personnel on international trips. Amend 2009 tax return online free Nonprofit educational organizations, Federal, state, and local government. Amend 2009 tax return online free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Amend 2009 tax return online free , Exemptions Taxable tires, Tires exempt from tax. Amend 2009 tax return online free Vessel supplies, Exemptions Export, Export (No. Amend 2009 tax return online free 3). Amend 2009 tax return online free Exported taxable fuel, Exported taxable fuel. Amend 2009 tax return online free F Farming, On a farm for farming purposes (No. Amend 2009 tax return online free 1). Amend 2009 tax return online free Federal government, Federal, state, and local government. Amend 2009 tax return online free Fishing, In a boat engaged in commercial fishing (No. Amend 2009 tax return online free 4). Amend 2009 tax return online free Fishing rods and fishing poles. Amend 2009 tax return online free , Fishing rods and fishing poles. Amend 2009 tax return online free Fishing tackle boxes, Fishing tackle boxes. Amend 2009 tax return online free Fixed-wing aircraft, Fixed-wing aircraft uses. Amend 2009 tax return online free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Amend 2009 tax return online free 9). Amend 2009 tax return online free Form 1363, Exportation. Amend 2009 tax return online free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Amend 2009 tax return online free , Attachments to Form 720. Amend 2009 tax return online free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Amend 2009 tax return online free 720, Claiming A Refund, Form 6197. Amend 2009 tax return online free , Filing Form 720 720X, Form 720X. Amend 2009 tax return online free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Amend 2009 tax return online free Due dates, Due dates. Amend 2009 tax return online free Final return, Final return. Amend 2009 tax return online free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Amend 2009 tax return online free Gas guzzler tax Automobiles, Automobiles. Amend 2009 tax return online free Credit or refund, Credit or refund. Amend 2009 tax return online free Limousines, Automobiles. Amend 2009 tax return online free Vehicles not subject to tax, Vehicles not subject to tax. Amend 2009 tax return online free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Amend 2009 tax return online free H Hawaii, air transportation taxes, Transportation between the continental U. Amend 2009 tax return online free S. Amend 2009 tax return online free and Alaska or Hawaii. Amend 2009 tax return online free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Amend 2009 tax return online free Further manufacture, Further manufacture. Amend 2009 tax return online free Installment sales, Installment sales. Amend 2009 tax return online free Parts or accessories, Parts or accessories. Amend 2009 tax return online free Presumptive retail sales price, Presumptive retail sales price. Amend 2009 tax return online free Related persons, Related person. Amend 2009 tax return online free Separate purchases, Separate purchase. Amend 2009 tax return online free Tax base, Determination of tax base. Amend 2009 tax return online free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Amend 2009 tax return online free Help (see Tax help) Highway vehicle, Highway vehicle. Amend 2009 tax return online free , In a highway vehicle owned by the United States that is not used on a highway (No. Amend 2009 tax return online free 12). Amend 2009 tax return online free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Amend 2009 tax return online free I Identifying number, Taxpayer identification number. Amend 2009 tax return online free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Amend 2009 tax return online free 5). Amend 2009 tax return online free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Amend 2009 tax return online free Local-only service, Local-only service. Amend 2009 tax return online free M Manufacturer, defined, Manufacturer. Amend 2009 tax return online free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Amend 2009 tax return online free Lease payments, Partial payments. Amend 2009 tax return online free Partial payments, Partial payments. Amend 2009 tax return online free Registration, Registration requirements. Amend 2009 tax return online free Related person, Related person. Amend 2009 tax return online free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Amend 2009 tax return online free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Amend 2009 tax return online free Military aircraft, In military aircraft (No. Amend 2009 tax return online free 16). Amend 2009 tax return online free Mobile radio telephone service, Mobile radio telephone service. Amend 2009 tax return online free N News services, News services. Amend 2009 tax return online free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Amend 2009 tax return online free 13). Amend 2009 tax return online free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Amend 2009 tax return online free Nonprofit educational organizations, Nonprofit educational organizations. Amend 2009 tax return online free , Federal, state, and local government. Amend 2009 tax return online free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Amend 2009 tax return online free 2). Amend 2009 tax return online free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Amend 2009 tax return online free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Amend 2009 tax return online free Dyed kerosene, Penalty. Amend 2009 tax return online free Pipeline operator, defined, Pipeline operator. Amend 2009 tax return online free Position holder, defined, Position holder. Amend 2009 tax return online free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Amend 2009 tax return online free 6). Amend 2009 tax return online free R Rack, defined, Rack. Amend 2009 tax return online free Radio broadcasts, News services. Amend 2009 tax return online free Records, Refiner, defined, Refiner. Amend 2009 tax return online free Refinery, defined, Refinery. Amend 2009 tax return online free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Amend 2009 tax return online free Registrant, Taxable fuel registrant. Amend 2009 tax return online free Registrant, defined, Registrant. Amend 2009 tax return online free Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Amend 2009 tax return online free Sport fishing equipment, Related person. Amend 2009 tax return online free Removal, defined, Removal. Amend 2009 tax return online free Retail tax Credits or refunds, Credits or refunds. Amend 2009 tax return online free Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Amend 2009 tax return online free S Sale, defined, Sale. Amend 2009 tax return online free Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Amend 2009 tax return online free Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Amend 2009 tax return online free Cost of transportation, Manufacturers taxes based on sale price. Amend 2009 tax return online free Delivery costs, Manufacturers taxes based on sale price. Amend 2009 tax return online free Discounts, Manufacturers taxes based on sale price. Amend 2009 tax return online free Installation costs, Manufacturers taxes based on sale price. Amend 2009 tax return online free Insurance costs, Manufacturers taxes based on sale price. Amend 2009 tax return online free Local advertising charges, Manufacturers taxes based on sale price. Amend 2009 tax return online free Manufacturers excise tax, Manufacturers taxes based on sale price. Amend 2009 tax return online free Rebates, Manufacturers taxes based on sale price. Amend 2009 tax return online free Retail dealer preparation costs, Manufacturers taxes based on sale price. Amend 2009 tax return online free Warranty charges, Manufacturers taxes based on sale price. Amend 2009 tax return online free School bus, In a school bus (No. Amend 2009 tax return online free 7). Amend 2009 tax return online free Second generation biofuel, Second generation biofuel. Amend 2009 tax return online free Security systems, Telephone-operated security systems. Amend 2009 tax return online free Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Amend 2009 tax return online free Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Amend 2009 tax return online free State and local governments, Federal, state, and local government. Amend 2009 tax return online free State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Amend 2009 tax return online free 14). Amend 2009 tax return online free State or nonprofit educational organization use, Sales by registered ultimate vendors. Amend 2009 tax return online free State use, Registered ultimate vendor (state use). Amend 2009 tax return online free , State use. Amend 2009 tax return online free State, defined, State. Amend 2009 tax return online free Suggestions, Comments and suggestions. Amend 2009 tax return online free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Amend 2009 tax return online free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Amend 2009 tax return online free Electric outboard motor, Electric outboard boat motors. Amend 2009 tax return online free International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Amend 2009 tax return online free Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Amend 2009 tax return online free Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Amend 2009 tax return online free Teletypewriter exchange service, Teletypewriter exchange service. Amend 2009 tax return online free Terminal operator, defined, Terminal operator. Amend 2009 tax return online free Terminal, defined, Terminal. Amend 2009 tax return online free Throughputter, defined, Throughputter. Amend 2009 tax return online free Tires Credit against heavy truck tax, Tire credit. Amend 2009 tax return online free Credit or refund of tax, Credit or refund. Amend 2009 tax return online free Train, Use in a train. Amend 2009 tax return online free Train (Diesel-powered), Diesel-powered train. Amend 2009 tax return online free Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Amend 2009 tax return online free TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Amend 2009 tax return online free , Two-party exchanges. Amend 2009 tax return online free U Ultimate purchaser, Ultimate purchaser. Amend 2009 tax return online free Uninterrupted international air transportation, Uninterrupted international air transportation. Amend 2009 tax return online free , Military personnel on international trips. Amend 2009 tax return online free Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Amend 2009 tax return online free 8). Amend 2009 tax return online free Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Amend 2009 tax return online free Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Amend 2009 tax return online free Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Amend 2009 tax return online free Law enforcement, Vehicles not subject to tax. Amend 2009 tax return online free Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Amend 2009 tax return online free Vessel operator, defined, Vessel operator. Amend 2009 tax return online free W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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The Amend 2009 Tax Return Online Free

Amend 2009 tax return online free 3. Amend 2009 tax return online free   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Amend 2009 tax return online free Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Amend 2009 tax return online free Certain contracts held by a charitable remainder trust. Amend 2009 tax return online free Excise Taxes. Amend 2009 tax return online free Indoor tanning services. Amend 2009 tax return online free Application for Recognition of ExemptionPolitical activity. Amend 2009 tax return online free Private delivery service. Amend 2009 tax return online free Amendments to organizing documents required. Amend 2009 tax return online free How to show reasonable action and good faith. Amend 2009 tax return online free Not acting reasonably and in good faith. Amend 2009 tax return online free Prejudicing the interest of the Government. Amend 2009 tax return online free Procedure for requesting extension. Amend 2009 tax return online free More information. Amend 2009 tax return online free Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. Amend 2009 tax return online free Grass roots expenditures. Amend 2009 tax return online free Lobbying nontaxable amount. Amend 2009 tax return online free Grass roots nontaxable amount. Amend 2009 tax return online free Organization that no longer qualifies. Amend 2009 tax return online free Tax on organization. Amend 2009 tax return online free Tax on managers. Amend 2009 tax return online free Taxes on organizations. Amend 2009 tax return online free Taxes on managers. Amend 2009 tax return online free Political expenditures. Amend 2009 tax return online free Correction of expenditure. Amend 2009 tax return online free Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. Amend 2009 tax return online free Religious. Amend 2009 tax return online free Charitable. Amend 2009 tax return online free Scientific. Amend 2009 tax return online free Testing for public safety. Amend 2009 tax return online free Literary. Amend 2009 tax return online free Educational. Amend 2009 tax return online free Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). Amend 2009 tax return online free The prevention of cruelty to children or animals. Amend 2009 tax return online free To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Amend 2009 tax return online free A trust is a fund or foundation and will qualify. Amend 2009 tax return online free However, an individual or a partnership will not qualify. Amend 2009 tax return online free Examples. Amend 2009 tax return online free   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. Amend 2009 tax return online free Child care organizations. Amend 2009 tax return online free   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. Amend 2009 tax return online free Instrumentalities. Amend 2009 tax return online free   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). Amend 2009 tax return online free Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Amend 2009 tax return online free However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Amend 2009 tax return online free A state or municipality itself does not qualify for exemption. Amend 2009 tax return online free Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. Amend 2009 tax return online free Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. Amend 2009 tax return online free Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. Amend 2009 tax return online free Fundraising events. Amend 2009 tax return online free   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. Amend 2009 tax return online free This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. Amend 2009 tax return online free   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. Amend 2009 tax return online free If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. Amend 2009 tax return online free You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. Amend 2009 tax return online free See Disclosure of Quid Pro Quo Contributions in chapter 2. Amend 2009 tax return online free Exemption application not filed. Amend 2009 tax return online free   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Amend 2009 tax return online free Separate fund—contributions that are deductible. Amend 2009 tax return online free   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. Amend 2009 tax return online free   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. Amend 2009 tax return online free A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. Amend 2009 tax return online free Personal benefit contracts. Amend 2009 tax return online free   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. Amend 2009 tax return online free   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. Amend 2009 tax return online free Certain annuity contracts. Amend 2009 tax return online free   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). Amend 2009 tax return online free Certain contracts held by a charitable remainder trust. Amend 2009 tax return online free   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. Amend 2009 tax return online free Excise tax. Amend 2009 tax return online free   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. Amend 2009 tax return online free The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Amend 2009 tax return online free Excise Taxes. Amend 2009 tax return online free   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Amend 2009 tax return online free Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. Amend 2009 tax return online free Indoor tanning services. Amend 2009 tax return online free   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Amend 2009 tax return online free For more information, go to IRS. Amend 2009 tax return online free gov and select Affordable Care Act Tax Provisions. Amend 2009 tax return online free Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. Amend 2009 tax return online free For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. Amend 2009 tax return online free See the organization headings that follow for specific information your organization may need to provide. Amend 2009 tax return online free Form 1023. Amend 2009 tax return online free   Your organization must file its application for recognition of exemption on Form 1023. Amend 2009 tax return online free See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Amend 2009 tax return online free Some organizations are not required to file Form 1023. Amend 2009 tax return online free See Organizations Not Required To File Form 1023, later. Amend 2009 tax return online free    Additional information to help you complete your application can be found online. Amend 2009 tax return online free Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. Amend 2009 tax return online free See Exemption Requirements - Section 501(c)(3) Organizations. Amend 2009 tax return online free   Form 1023 and accompanying statements must show that all of the following are true. Amend 2009 tax return online free The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Amend 2009 tax return online free ) specified in the introduction to this chapter. Amend 2009 tax return online free No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Amend 2009 tax return online free You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. Amend 2009 tax return online free The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. Amend 2009 tax return online free See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Amend 2009 tax return online free Political activity. Amend 2009 tax return online free   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). Amend 2009 tax return online free Such participation or intervention includes the publishing or distributing of statements. Amend 2009 tax return online free   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. Amend 2009 tax return online free Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. Amend 2009 tax return online free Effective date of exemption. Amend 2009 tax return online free   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. Amend 2009 tax return online free These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. Amend 2009 tax return online free If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. Amend 2009 tax return online free Otherwise, exemption will be recognized only from the date of receipt. Amend 2009 tax return online free The date of receipt is the date of the U. Amend 2009 tax return online free S. Amend 2009 tax return online free postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. Amend 2009 tax return online free Private delivery service. Amend 2009 tax return online free   If a private delivery service designated by the IRS, rather than the U. Amend 2009 tax return online free S. Amend 2009 tax return online free Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Amend 2009 tax return online free The following private delivery services have been designated by the IRS. Amend 2009 tax return online free DHL Express (DHL): DHL “Same Day” Service. Amend 2009 tax return online free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amend 2009 tax return online free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amend 2009 tax return online free M. Amend 2009 tax return online free , UPS Worldwide Express Plus, and UPS Worldwide Express. Amend 2009 tax return online free Amendments to organizing documents required. Amend 2009 tax return online free   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. Amend 2009 tax return online free If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. Amend 2009 tax return online free Extensions of time for filing. Amend 2009 tax return online free   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Amend 2009 tax return online free Automatic 12-month extension. Amend 2009 tax return online free Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. Amend 2009 tax return online free To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Amend 2009 tax return online free 9100-2. Amend 2009 tax return online free ” Discretionary extensions. Amend 2009 tax return online free An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. Amend 2009 tax return online free How to show reasonable action and good faith. Amend 2009 tax return online free   An organization acted reasonably and showed good faith if at least one of the following is true. Amend 2009 tax return online free The organization requests relief before its failure to file is discovered by the IRS. Amend 2009 tax return online free The organization failed to file because of intervening events beyond its control. Amend 2009 tax return online free The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. Amend 2009 tax return online free The organization reasonably relied upon the written advice of the IRS. Amend 2009 tax return online free The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Amend 2009 tax return online free An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. Amend 2009 tax return online free Not acting reasonably and in good faith. Amend 2009 tax return online free   An organization has not acted reasonably and in good faith under the following circumstances. Amend 2009 tax return online free It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. Amend 2009 tax return online free It was informed of the requirement to file and related tax consequences, but chose not to file. Amend 2009 tax return online free It uses hindsight in requesting relief. Amend 2009 tax return online free The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. Amend 2009 tax return online free Prejudicing the interest of the Government. Amend 2009 tax return online free   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. Amend 2009 tax return online free Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. Amend 2009 tax return online free The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. Amend 2009 tax return online free The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. Amend 2009 tax return online free Procedure for requesting extension. Amend 2009 tax return online free   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Amend 2009 tax return online free A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Amend 2009 tax return online free Any documents relevant to the application. Amend 2009 tax return online free An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Amend 2009 tax return online free If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. Amend 2009 tax return online free This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Amend 2009 tax return online free ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. Amend 2009 tax return online free This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Amend 2009 tax return online free The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Amend 2009 tax return online free These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Amend 2009 tax return online free ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. Amend 2009 tax return online free The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. Amend 2009 tax return online free The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Amend 2009 tax return online free   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Amend 2009 tax return online free Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Amend 2009 tax return online free More information. Amend 2009 tax return online free   For more information about these procedures, see Regulations sections 301. Amend 2009 tax return online free 9100-1, 301. Amend 2009 tax return online free 9100-2, 301. Amend 2009 tax return online free 9100-3, Revenue Procedure 2013-4, section 6. Amend 2009 tax return online free 04, 2013-1 I. Amend 2009 tax return online free R. Amend 2009 tax return online free B. Amend 2009 tax return online free 126, and Revenue Procedure 2013-8, 2013-1 I. Amend 2009 tax return online free R. Amend 2009 tax return online free B. Amend 2009 tax return online free 237. Amend 2009 tax return online free See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Amend 2009 tax return online free Notification from the IRS. Amend 2009 tax return online free   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Amend 2009 tax return online free Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Amend 2009 tax return online free These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Amend 2009 tax return online free Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Amend 2009 tax return online free These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Amend 2009 tax return online free Filing Form 1023 to establish exemption. Amend 2009 tax return online free   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. Amend 2009 tax return online free By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Amend 2009 tax return online free A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Amend 2009 tax return online free Private foundations. Amend 2009 tax return online free   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. Amend 2009 tax return online free Gross receipts test. Amend 2009 tax return online free   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. Amend 2009 tax return online free   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. Amend 2009 tax return online free For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. Amend 2009 tax return online free The organization must file Form 1023 within 90 days after the end of its second tax year. Amend 2009 tax return online free   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. Amend 2009 tax return online free However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. Amend 2009 tax return online free Example. Amend 2009 tax return online free   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Amend 2009 tax return online free It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Amend 2009 tax return online free It did not file a Form 1023. Amend 2009 tax return online free The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. Amend 2009 tax return online free Therefore, it did not have to file Form 1023 and is exempt for those years. Amend 2009 tax return online free However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Amend 2009 tax return online free Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Amend 2009 tax return online free If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. Amend 2009 tax return online free The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Amend 2009 tax return online free   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Amend 2009 tax return online free See the procedures for this extension discussed earlier. Amend 2009 tax return online free Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Amend 2009 tax return online free This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Amend 2009 tax return online free Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. Amend 2009 tax return online free These conditions for exemption are referred to as the organizational test. Amend 2009 tax return online free Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Amend 2009 tax return online free Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). Amend 2009 tax return online free The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. Amend 2009 tax return online free Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Amend 2009 tax return online free Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Amend 2009 tax return online free In interpreting an organization's articles, the law of the state where the organization was created is controlling. Amend 2009 tax return online free If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. Amend 2009 tax return online free The following are examples illustrating the organizational test. Amend 2009 tax return online free Example 1. Amend 2009 tax return online free Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Amend 2009 tax return online free These articles appropriately limit the organization's purposes. Amend 2009 tax return online free The organization meets the organizational test. Amend 2009 tax return online free Example 2. Amend 2009 tax return online free An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Amend 2009 tax return online free The organization will not be properly limited as to its purposes since all research is not scientific. Amend 2009 tax return online free The organization does not meet the organizational test. Amend 2009 tax return online free Example 3. Amend 2009 tax return online free An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Amend 2009 tax return online free The organization meets the organizational test. Amend 2009 tax return online free Example 4. Amend 2009 tax return online free If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. Amend 2009 tax return online free Example 5. Amend 2009 tax return online free If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. Amend 2009 tax return online free On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. Amend 2009 tax return online free Example 6. Amend 2009 tax return online free If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. Amend 2009 tax return online free Such purposes are vague and may be accomplished other than in an exempt manner. Amend 2009 tax return online free Example 7. Amend 2009 tax return online free A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Amend 2009 tax return online free A hospital may or may not be exempt depending on the manner in which it is operated. Amend 2009 tax return online free Example 8. Amend 2009 tax return online free An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. Amend 2009 tax return online free Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Amend 2009 tax return online free This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. Amend 2009 tax return online free If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Amend 2009 tax return online free Dedication. Amend 2009 tax return online free   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. Amend 2009 tax return online free Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Amend 2009 tax return online free Distribution. Amend 2009 tax return online free   Revenue Procedure 82-2, 1982-1 C. Amend 2009 tax return online free B. Amend 2009 tax return online free 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. Amend 2009 tax return online free The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Amend 2009 tax return online free   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. Amend 2009 tax return online free Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. Amend 2009 tax return online free Sample articles of organization. Amend 2009 tax return online free   See sample articles of organization in the Appendix in the back of this publication. Amend 2009 tax return online free Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. Amend 2009 tax return online free In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. Amend 2009 tax return online free You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Amend 2009 tax return online free If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. Amend 2009 tax return online free See also Private Schools , discussed later. Amend 2009 tax return online free Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. Amend 2009 tax return online free Advocacy of a position. Amend 2009 tax return online free   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. Amend 2009 tax return online free The mere presentation of unsupported opinion is not educational. Amend 2009 tax return online free Method not educational. Amend 2009 tax return online free   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). Amend 2009 tax return online free The following factors may indicate that the method is not educational. Amend 2009 tax return online free The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Amend 2009 tax return online free The facts that purport to support the viewpoint are distorted. Amend 2009 tax return online free The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. Amend 2009 tax return online free The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. Amend 2009 tax return online free   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. Amend 2009 tax return online free Qualifying organizations. Amend 2009 tax return online free   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. Amend 2009 tax return online free College book stores, cafeterias, restaurants, etc. Amend 2009 tax return online free   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. Amend 2009 tax return online free Alumni association. Amend 2009 tax return online free   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. Amend 2009 tax return online free If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . Amend 2009 tax return online free Athletic organization. Amend 2009 tax return online free   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. Amend 2009 tax return online free If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Amend 2009 tax return online free Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. Amend 2009 tax return online free If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Amend 2009 tax return online free Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. Amend 2009 tax return online free The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Amend 2009 tax return online free (This information also must be projected, so far as may be feasible, for the next academic year. Amend 2009 tax return online free ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Amend 2009 tax return online free A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Amend 2009 tax return online free A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. Amend 2009 tax return online free The public school district and county in which the school is located. Amend 2009 tax return online free How to determine racial composition. Amend 2009 tax return online free   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. Amend 2009 tax return online free Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Amend 2009 tax return online free The identity of individual students or members of the faculty and administrative staff should not be included with this information. Amend 2009 tax return online free   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. Amend 2009 tax return online free Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. Amend 2009 tax return online free Also, the school must circulate information that clearly states the school's admission policies. Amend 2009 tax return online free A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. Amend 2009 tax return online free The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Amend 2009 tax return online free The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. Amend 2009 tax return online free Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Amend 2009 tax return online free A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. Amend 2009 tax return online free A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. Amend 2009 tax return online free Policy statement. Amend 2009 tax return online free   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Amend 2009 tax return online free Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. Amend 2009 tax return online free Publicity requirement. Amend 2009 tax return online free   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Amend 2009 tax return online free Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. Amend 2009 tax return online free To satisfy this requirement, the school must use one of the following two methods. Amend 2009 tax return online free Method one. Amend 2009 tax return online free   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Amend 2009 tax return online free Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Amend 2009 tax return online free When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. Amend 2009 tax return online free If this method is used, the notice must meet the following printing requirements. Amend 2009 tax return online free It must appear in a section of the newspaper likely to be read by prospective students and their families. Amend 2009 tax return online free It must occupy at least 3 column inches. Amend 2009 tax return online free It must have its title printed in at least 12 point bold face type. Amend 2009 tax return online free It must have the remaining text printed in at least 8 point type. Amend 2009 tax return online free The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Amend 2009 tax return online free It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. Amend 2009 tax return online free   Method two. Amend 2009 tax return online free   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. Amend 2009 tax return online free If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. Amend 2009 tax return online free In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. Amend 2009 tax return online free The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. Amend 2009 tax return online free Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Amend 2009 tax return online free Exceptions. Amend 2009 tax return online free   The publicity requirements will not apply in the following situations. Amend 2009 tax return online free First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. Amend 2009 tax return online free These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. Amend 2009 tax return online free If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. Amend 2009 tax return online free Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . Amend 2009 tax return online free   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. Amend 2009 tax return online free The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. Amend 2009 tax return online free   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. Amend 2009 tax return online free Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. Amend 2009 tax return online free   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. Amend 2009 tax return online free The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Amend 2009 tax return online free In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Amend 2009 tax return online free Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. Amend 2009 tax return online free Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. Amend 2009 tax return online free Facilities and programs. Amend 2009 tax return online free   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Amend 2009 tax return online free Scholarship and loan programs. Amend 2009 tax return online free   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Amend 2009 tax return online free This must be known throughout the general community being served by the school and should be referred to in its publicity. Amend 2009 tax return online free Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. Amend 2009 tax return online free Certification. Amend 2009 tax return online free   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. Amend 2009 tax return online free   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Amend 2009 tax return online free Recordkeeping requirements. Amend 2009 tax return online free With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. Amend 2009 tax return online free Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Amend 2009 tax return online free Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Amend 2009 tax return online free Copies of all materials used by or on behalf of the school to solicit contributions. Amend 2009 tax return online free Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Amend 2009 tax return online free (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. Amend 2009 tax return online free ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. Amend 2009 tax return online free However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Amend 2009 tax return online free The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Amend 2009 tax return online free Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Amend 2009 tax return online free Exceptions. Amend 2009 tax return online free   The school does not have to independently maintain these records for IRS use if both of the following are true. Amend 2009 tax return online free Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. Amend 2009 tax return online free The school maintains copies of these reports from which this information is readily obtainable. Amend 2009 tax return online free If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. Amend 2009 tax return online free Failure to maintain records. Amend 2009 tax return online free   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. Amend 2009 tax return online free Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. Amend 2009 tax return online free However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. Amend 2009 tax return online free Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). Amend 2009 tax return online free Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. Amend 2009 tax return online free Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. Amend 2009 tax return online free Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. Amend 2009 tax return online free The rest of this section contains a description of the information to be provided by certain specific organizations. Amend 2009 tax return online free This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Amend 2009 tax return online free Each of the following organizations must submit the information described. Amend 2009 tax return online free Charitable organization supporting education. Amend 2009 tax return online free   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. Amend 2009 tax return online free Scholarships. Amend 2009 tax return online free   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Amend 2009 tax return online free Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Amend 2009 tax return online free How and by whom the recipients are or will be selected. Amend 2009 tax return online free If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Amend 2009 tax return online free If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. Amend 2009 tax return online free A copy of the scholarship application form and any brochures or literature describing the scholarship program. Amend 2009 tax return online free Hospital. Amend 2009 tax return online free   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Amend 2009 tax return online free   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Amend 2009 tax return online free You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. Amend 2009 tax return online free Submit also an appraisal showing the fair rental value of the rented space. Amend 2009 tax return online free Clinic. Amend 2009 tax return online free   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. Amend 2009 tax return online free Home for the aged. Amend 2009 tax return online free   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Amend 2009 tax return online free Community nursing bureau. Amend 2009 tax return online free   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. Amend 2009 tax return online free Organization providing loans. Amend 2009 tax return online free   If you make, or will make, loans for charitable and educational purposes, submit the following information. Amend 2009 tax return online free An explanation of the circumstances under which such loans are, or will be, made. Amend 2009 tax return online free Criteria for selection, including the rules of eligibility. Amend 2009 tax return online free How and by whom the recipients are or will be selected. Amend 2009 tax return online free Manner of repayment of the loan. Amend 2009 tax return online free Security required, if any. Amend 2009 tax return online free Interest charged, if any, and when payable. Amend 2009 tax return online free Copies in duplicate of the loan application and any brochures or literature describing the loan program. Amend 2009 tax return online free Public-interest law firms. Amend 2009 tax return online free   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. Amend 2009 tax return online free How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Amend 2009 tax return online free Whether the organization will accept fees for its services. Amend 2009 tax return online free A description of the cases litigated or to be litigated and how they benefit the public generally. Amend 2009 tax return online free Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. Amend 2009 tax return online free Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. Amend 2009 tax return online free Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. Amend 2009 tax return online free Acceptance of attorneys' fees. Amend 2009 tax return online free   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. Amend 2009 tax return online free Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Amend 2009 tax return online free   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. Amend 2009 tax return online free All fee awards must be paid to the organization and not to its individual staff attorneys. Amend 2009 tax return online free Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Amend 2009 tax return online free Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. Amend 2009 tax return online free   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. Amend 2009 tax return online free   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. Amend 2009 tax return online free Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Amend 2009 tax return online free That the particular religious beliefs of the organization are truly and sincerely held. Amend 2009 tax return online free That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Amend 2009 tax return online free Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. Amend 2009 tax return online free If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. Amend 2009 tax return online free Churches. Amend 2009 tax return online free   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. Amend 2009 tax return online free In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. Amend 2009 tax return online free   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Amend 2009 tax return online free Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Amend 2009 tax return online free The IRS considers the facts and circumstances of each organization applying for church status. Amend 2009 tax return online free Convention or association of churches. Amend 2009 tax return online free   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. Amend 2009 tax return online free Integrated auxiliaries. Amend 2009 tax return online free   An organization is an integrated auxiliary of a church if all the following are true. Amend 2009 tax return online free The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Amend 2009 tax return online free It is affiliated with a church or a convention or association of churches. Amend 2009 tax return online free It is internally supported. Amend 2009 tax return online free An organization is internally supported unless both of the following are true. Amend 2009 tax return online free It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). Amend 2009 tax return online free It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. Amend 2009 tax return online free Special rule. Amend 2009 tax return online free   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. Amend 2009 tax return online free   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. Amend 2009 tax return online free   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. Amend 2009 tax return online free Scientific Organizations You must show that your organization's research will be carried on in the public interest. Amend 2009 tax return online free Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. Amend 2009 tax return online free Aiding in the scientific education of college or university students. Amend 2009 tax return online free Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th