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Can I Efile A 2012 Tax Return

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Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return 3. Can i efile a 2012 tax return   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Can i efile a 2012 tax return Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Can i efile a 2012 tax return Certain contracts held by a charitable remainder trust. Can i efile a 2012 tax return Excise Taxes. Can i efile a 2012 tax return Indoor tanning services. Can i efile a 2012 tax return Application for Recognition of ExemptionPolitical activity. Can i efile a 2012 tax return Private delivery service. Can i efile a 2012 tax return Amendments to organizing documents required. Can i efile a 2012 tax return How to show reasonable action and good faith. Can i efile a 2012 tax return Not acting reasonably and in good faith. Can i efile a 2012 tax return Prejudicing the interest of the Government. Can i efile a 2012 tax return Procedure for requesting extension. Can i efile a 2012 tax return More information. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Grass roots expenditures. Can i efile a 2012 tax return Lobbying nontaxable amount. Can i efile a 2012 tax return Grass roots nontaxable amount. Can i efile a 2012 tax return Organization that no longer qualifies. Can i efile a 2012 tax return Tax on organization. Can i efile a 2012 tax return Tax on managers. Can i efile a 2012 tax return Taxes on organizations. Can i efile a 2012 tax return Taxes on managers. Can i efile a 2012 tax return Political expenditures. Can i efile a 2012 tax return Correction of expenditure. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Religious. Can i efile a 2012 tax return Charitable. Can i efile a 2012 tax return Scientific. Can i efile a 2012 tax return Testing for public safety. Can i efile a 2012 tax return Literary. Can i efile a 2012 tax return Educational. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return The prevention of cruelty to children or animals. Can i efile a 2012 tax return To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Can i efile a 2012 tax return A trust is a fund or foundation and will qualify. Can i efile a 2012 tax return However, an individual or a partnership will not qualify. Can i efile a 2012 tax return Examples. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Child care organizations. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Instrumentalities. Can i efile a 2012 tax return   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). Can i efile a 2012 tax return Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Can i efile a 2012 tax return However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Can i efile a 2012 tax return A state or municipality itself does not qualify for exemption. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Fundraising events. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return See Disclosure of Quid Pro Quo Contributions in chapter 2. Can i efile a 2012 tax return Exemption application not filed. Can i efile a 2012 tax return   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Can i efile a 2012 tax return Separate fund—contributions that are deductible. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Personal benefit contracts. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Certain annuity contracts. Can i efile a 2012 tax return   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). Can i efile a 2012 tax return Certain contracts held by a charitable remainder trust. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Excise tax. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Can i efile a 2012 tax return Excise Taxes. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Indoor tanning services. Can i efile a 2012 tax return   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Can i efile a 2012 tax return For more information, go to IRS. Can i efile a 2012 tax return gov and select Affordable Care Act Tax Provisions. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return See the organization headings that follow for specific information your organization may need to provide. Can i efile a 2012 tax return Form 1023. Can i efile a 2012 tax return   Your organization must file its application for recognition of exemption on Form 1023. Can i efile a 2012 tax return See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Can i efile a 2012 tax return Some organizations are not required to file Form 1023. Can i efile a 2012 tax return See Organizations Not Required To File Form 1023, later. Can i efile a 2012 tax return    Additional information to help you complete your application can be found online. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return See Exemption Requirements - Section 501(c)(3) Organizations. Can i efile a 2012 tax return   Form 1023 and accompanying statements must show that all of the following are true. Can i efile a 2012 tax return The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Can i efile a 2012 tax return ) specified in the introduction to this chapter. Can i efile a 2012 tax return No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Can i efile a 2012 tax return Political activity. Can i efile a 2012 tax return   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). Can i efile a 2012 tax return Such participation or intervention includes the publishing or distributing of statements. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Effective date of exemption. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Otherwise, exemption will be recognized only from the date of receipt. Can i efile a 2012 tax return The date of receipt is the date of the U. Can i efile a 2012 tax return S. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Private delivery service. Can i efile a 2012 tax return   If a private delivery service designated by the IRS, rather than the U. Can i efile a 2012 tax return S. Can i efile a 2012 tax return Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Can i efile a 2012 tax return The following private delivery services have been designated by the IRS. Can i efile a 2012 tax return DHL Express (DHL): DHL “Same Day” Service. Can i efile a 2012 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Can i efile a 2012 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can i efile a 2012 tax return M. Can i efile a 2012 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Can i efile a 2012 tax return Amendments to organizing documents required. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Extensions of time for filing. Can i efile a 2012 tax return   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Can i efile a 2012 tax return Automatic 12-month extension. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Can i efile a 2012 tax return 9100-2. Can i efile a 2012 tax return ” Discretionary extensions. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return How to show reasonable action and good faith. Can i efile a 2012 tax return   An organization acted reasonably and showed good faith if at least one of the following is true. Can i efile a 2012 tax return The organization requests relief before its failure to file is discovered by the IRS. Can i efile a 2012 tax return The organization failed to file because of intervening events beyond its control. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The organization reasonably relied upon the written advice of the IRS. Can i efile a 2012 tax return The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Not acting reasonably and in good faith. Can i efile a 2012 tax return   An organization has not acted reasonably and in good faith under the following circumstances. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return It was informed of the requirement to file and related tax consequences, but chose not to file. Can i efile a 2012 tax return It uses hindsight in requesting relief. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Prejudicing the interest of the Government. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Procedure for requesting extension. Can i efile a 2012 tax return   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Can i efile a 2012 tax return A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Can i efile a 2012 tax return Any documents relevant to the application. Can i efile a 2012 tax return An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return ” 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. Can i efile a 2012 tax return This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Can i efile a 2012 tax return The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return ” 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Can i efile a 2012 tax return   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Can i efile a 2012 tax return Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Can i efile a 2012 tax return More information. Can i efile a 2012 tax return   For more information about these procedures, see Regulations sections 301. Can i efile a 2012 tax return 9100-1, 301. Can i efile a 2012 tax return 9100-2, 301. Can i efile a 2012 tax return 9100-3, Revenue Procedure 2013-4, section 6. Can i efile a 2012 tax return 04, 2013-1 I. Can i efile a 2012 tax return R. Can i efile a 2012 tax return B. Can i efile a 2012 tax return 126, and Revenue Procedure 2013-8, 2013-1 I. Can i efile a 2012 tax return R. Can i efile a 2012 tax return B. Can i efile a 2012 tax return 237. Can i efile a 2012 tax return See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Can i efile a 2012 tax return Notification from the IRS. Can i efile a 2012 tax return   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Can i efile a 2012 tax return Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Can i efile a 2012 tax return These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Can i efile a 2012 tax return Filing Form 1023 to establish exemption. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Can i efile a 2012 tax return A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Can i efile a 2012 tax return Private foundations. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Gross receipts test. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The organization must file Form 1023 within 90 days after the end of its second tax year. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Example. Can i efile a 2012 tax return   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Can i efile a 2012 tax return It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Can i efile a 2012 tax return It did not file a Form 1023. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Therefore, it did not have to file Form 1023 and is exempt for those years. Can i efile a 2012 tax return However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Can i efile a 2012 tax return Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Can i efile a 2012 tax return   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Can i efile a 2012 tax return See the procedures for this extension discussed earlier. Can i efile a 2012 tax return Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Can i efile a 2012 tax return This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return These conditions for exemption are referred to as the organizational test. Can i efile a 2012 tax return Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Can i efile a 2012 tax return Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Can i efile a 2012 tax return In interpreting an organization's articles, the law of the state where the organization was created is controlling. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The following are examples illustrating the organizational test. Can i efile a 2012 tax return Example 1. Can i efile a 2012 tax return Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Can i efile a 2012 tax return These articles appropriately limit the organization's purposes. Can i efile a 2012 tax return The organization meets the organizational test. Can i efile a 2012 tax return Example 2. Can i efile a 2012 tax return An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Can i efile a 2012 tax return The organization will not be properly limited as to its purposes since all research is not scientific. Can i efile a 2012 tax return The organization does not meet the organizational test. Can i efile a 2012 tax return Example 3. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return The organization meets the organizational test. Can i efile a 2012 tax return Example 4. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Example 5. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Example 6. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Such purposes are vague and may be accomplished other than in an exempt manner. Can i efile a 2012 tax return Example 7. Can i efile a 2012 tax return A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Can i efile a 2012 tax return A hospital may or may not be exempt depending on the manner in which it is operated. Can i efile a 2012 tax return Example 8. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Can i efile a 2012 tax return Dedication. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Distribution. Can i efile a 2012 tax return   Revenue Procedure 82-2, 1982-1 C. Can i efile a 2012 tax return B. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Sample articles of organization. Can i efile a 2012 tax return   See sample articles of organization in the Appendix in the back of this publication. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return See also Private Schools , discussed later. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Advocacy of a position. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return The mere presentation of unsupported opinion is not educational. Can i efile a 2012 tax return Method not educational. Can i efile a 2012 tax return   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). Can i efile a 2012 tax return The following factors may indicate that the method is not educational. Can i efile a 2012 tax return The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Can i efile a 2012 tax return The facts that purport to support the viewpoint are distorted. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Qualifying organizations. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return College book stores, cafeterias, restaurants, etc. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Alumni association. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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 . Can i efile a 2012 tax return Athletic organization. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Can i efile a 2012 tax return (This information also must be projected, so far as may be feasible, for the next academic year. Can i efile a 2012 tax return ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Can i efile a 2012 tax return A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The public school district and county in which the school is located. Can i efile a 2012 tax return How to determine racial composition. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Can i efile a 2012 tax return The identity of individual students or members of the faculty and administrative staff should not be included with this information. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Also, the school must circulate information that clearly states the school's admission policies. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Policy statement. Can i efile a 2012 tax return   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Publicity requirement. Can i efile a 2012 tax return   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return To satisfy this requirement, the school must use one of the following two methods. Can i efile a 2012 tax return Method one. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return If this method is used, the notice must meet the following printing requirements. Can i efile a 2012 tax return It must appear in a section of the newspaper likely to be read by prospective students and their families. Can i efile a 2012 tax return It must occupy at least 3 column inches. Can i efile a 2012 tax return It must have its title printed in at least 12 point bold face type. Can i efile a 2012 tax return It must have the remaining text printed in at least 8 point type. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   Method two. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Exceptions. Can i efile a 2012 tax return   The publicity requirements will not apply in the following situations. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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 . Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Can i efile a 2012 tax return In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Facilities and programs. Can i efile a 2012 tax return   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Can i efile a 2012 tax return Scholarship and loan programs. Can i efile a 2012 tax return   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Can i efile a 2012 tax return This must be known throughout the general community being served by the school and should be referred to in its publicity. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Certification. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Can i efile a 2012 tax return Recordkeeping requirements. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Can i efile a 2012 tax return Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Can i efile a 2012 tax return Copies of all materials used by or on behalf of the school to solicit contributions. Can i efile a 2012 tax return Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Can i efile a 2012 tax return (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. Can i efile a 2012 tax return ) 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Can i efile a 2012 tax return Exceptions. Can i efile a 2012 tax return   The school does not have to independently maintain these records for IRS use if both of the following are true. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The school maintains copies of these reports from which this information is readily obtainable. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Failure to maintain records. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return The rest of this section contains a description of the information to be provided by certain specific organizations. Can i efile a 2012 tax return This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Can i efile a 2012 tax return Each of the following organizations must submit the information described. Can i efile a 2012 tax return Charitable organization supporting education. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Scholarships. Can i efile a 2012 tax return   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Can i efile a 2012 tax return Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Can i efile a 2012 tax return How and by whom the recipients are or will be selected. Can i efile a 2012 tax return If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return A copy of the scholarship application form and any brochures or literature describing the scholarship program. Can i efile a 2012 tax return Hospital. Can i efile a 2012 tax return   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Can i efile a 2012 tax return   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Submit also an appraisal showing the fair rental value of the rented space. Can i efile a 2012 tax return Clinic. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Home for the aged. Can i efile a 2012 tax return   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Can i efile a 2012 tax return Community nursing bureau. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Organization providing loans. Can i efile a 2012 tax return   If you make, or will make, loans for charitable and educational purposes, submit the following information. Can i efile a 2012 tax return An explanation of the circumstances under which such loans are, or will be, made. Can i efile a 2012 tax return Criteria for selection, including the rules of eligibility. Can i efile a 2012 tax return How and by whom the recipients are or will be selected. Can i efile a 2012 tax return Manner of repayment of the loan. Can i efile a 2012 tax return Security required, if any. Can i efile a 2012 tax return Interest charged, if any, and when payable. Can i efile a 2012 tax return Copies in duplicate of the loan application and any brochures or literature describing the loan program. Can i efile a 2012 tax return Public-interest law firms. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Can i efile a 2012 tax return Whether the organization will accept fees for its services. Can i efile a 2012 tax return A description of the cases litigated or to be litigated and how they benefit the public generally. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Acceptance of attorneys' fees. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return All fee awards must be paid to the organization and not to its individual staff attorneys. Can i efile a 2012 tax return Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Can i efile a 2012 tax return That the particular religious beliefs of the organization are truly and sincerely held. Can i efile a 2012 tax return That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Churches. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Can i efile a 2012 tax return Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Can i efile a 2012 tax return The IRS considers the facts and circumstances of each organization applying for church status. Can i efile a 2012 tax return Convention or association of churches. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Integrated auxiliaries. Can i efile a 2012 tax return   An organization is an integrated auxiliary of a church if all the following are true. Can i efile a 2012 tax return The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Can i efile a 2012 tax return It is affiliated with a church or a convention or association of churches. Can i efile a 2012 tax return It is internally supported. Can i efile a 2012 tax return An organization is internally supported unless both of the following are true. Can i efile a 2012 tax return 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). Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Special rule. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Scientific Organizations You must show that your organization's research will be carried on in the public interest. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Aiding in the scientific education of college or university students. Can i efile a 2012 tax return Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th

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Criminal Enforcement

Tax Fraud Alerts
"If it sounds too good to be true, it probably is!" Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly. To arrive at the 'Tax Fraud Alerts' page quickly, use the Keyword 'Fraud' from www.irs.gov

Criminal Investigation (CI) At-a-Glance
Criminal Investigation (CI) serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law.

What Criminal Investigation Does
Some people bend the tax law -- others break it. Criminal Investigation's job is to pursue the lawbreakers.

Criminal Investigation Statistical Data
Enforcement statistics show trends in areas of fraud. This data assists Criminal Investigation in determining where to focus our resources.

IRS Criminal Investigation Press Releases - Calendar Year 2014
Here you will find links to IRS Criminal Investigation press releases issued by the IRS Special Agents in Charge

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Criminal Investigation Special Agent Careers
A Career In Action! As an IRS Criminal Investigation (CI) Special Agent, you will pull together your accounting and law enforcement skills. CI special agents are duly sworn law enforcement officers who investigate complex financial crimes associated with tax evasion, money laundering, narcotics, public corruption, and much more. Are You Ready For The Challenge?

Information for Retired IRS Criminal Investigation Special Agents
Information for retired IRS Criminal Investigation special agents to apply to "Retired Law Special Agent" credentials under the Law Enforcement Officers Safety Act of 2004.

Page Last Reviewed or Updated: 28-Mar-2014

The Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return 12. Can i efile a 2012 tax return   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i efile a 2012 tax return Free help with your tax return. Can i efile a 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i efile a 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i efile a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i efile a 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i efile a 2012 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i efile a 2012 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i efile a 2012 tax return gov, download the IRS2Go app, or call 1-800-906-9887. Can i efile a 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i efile a 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i efile a 2012 tax return aarp. Can i efile a 2012 tax return org/money/taxaide or call 1-888-227-7669. Can i efile a 2012 tax return For more information on these programs, go to IRS. Can i efile a 2012 tax return gov and enter “VITA” in the search box. Can i efile a 2012 tax return Internet. Can i efile a 2012 tax return    IRS. Can i efile a 2012 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i efile a 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i efile a 2012 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i efile a 2012 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i efile a 2012 tax return gov or download the IRS2Go app and select the Refund Status option. Can i efile a 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i efile a 2012 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i efile a 2012 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i efile a 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i efile a 2012 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i efile a 2012 tax return No need to wait on the phone or stand in line. Can i efile a 2012 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i efile a 2012 tax return When you reach the response screen, you can print the entire interview and the final response for your records. Can i efile a 2012 tax return New subject areas are added on a regular basis. Can i efile a 2012 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i efile a 2012 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i efile a 2012 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i efile a 2012 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i efile a 2012 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i efile a 2012 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i efile a 2012 tax return You can also ask the IRS to mail a return or an account transcript to you. Can i efile a 2012 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i efile a 2012 tax return gov or by calling 1-800-908-9946. Can i efile a 2012 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Can i efile a 2012 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i efile a 2012 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i efile a 2012 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i efile a 2012 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i efile a 2012 tax return gov and enter Where's My Amended Return? in the search box. Can i efile a 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i efile a 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Can i efile a 2012 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i efile a 2012 tax return gov. Can i efile a 2012 tax return Select the Payment tab on the front page of IRS. Can i efile a 2012 tax return gov for more information. Can i efile a 2012 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i efile a 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i efile a 2012 tax return gov. Can i efile a 2012 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i efile a 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i efile a 2012 tax return gov. Can i efile a 2012 tax return Request an Electronic Filing PIN by going to IRS. Can i efile a 2012 tax return gov and entering Electronic Filing PIN in the search box. Can i efile a 2012 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Can i efile a 2012 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i efile a 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i efile a 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. Can i efile a 2012 tax return Before you visit, check the Office Locator on IRS. Can i efile a 2012 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i efile a 2012 tax return If you have a special need, such as a disability, you can request an appointment. Can i efile a 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i efile a 2012 tax return Apply for an Employer Identification Number (EIN). Can i efile a 2012 tax return Go to IRS. Can i efile a 2012 tax return gov and enter Apply for an EIN in the search box. Can i efile a 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. Can i efile a 2012 tax return Read Internal Revenue Bulletins. Can i efile a 2012 tax return Sign up to receive local and national tax news and more by email. Can i efile a 2012 tax return Just click on “subscriptions” above the search box on IRS. Can i efile a 2012 tax return gov and choose from a variety of options. Can i efile a 2012 tax return Phone. Can i efile a 2012 tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i efile a 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i efile a 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i efile a 2012 tax return gov, or download the IRS2Go app. Can i efile a 2012 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i efile a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i efile a 2012 tax return Most VITA and TCE sites offer free electronic filing. Can i efile a 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i efile a 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i efile a 2012 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i efile a 2012 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i efile a 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i efile a 2012 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i efile a 2012 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i efile a 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i efile a 2012 tax return Note, the above information is for our automated hotline. Can i efile a 2012 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i efile a 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i efile a 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i efile a 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Can i efile a 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i efile a 2012 tax return You should receive your order within 10 business days. Can i efile a 2012 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i efile a 2012 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i efile a 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i efile a 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i efile a 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i efile a 2012 tax return Walk-in. Can i efile a 2012 tax return   You can find a selection of forms, publications and services — in-person. Can i efile a 2012 tax return Products. Can i efile a 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i efile a 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i efile a 2012 tax return Services. Can i efile a 2012 tax return You can walk in to your local TAC for face-to-face tax help. Can i efile a 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. Can i efile a 2012 tax return Before visiting, use the Office Locator tool on IRS. Can i efile a 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i efile a 2012 tax return Mail. Can i efile a 2012 tax return   You can send your order for forms, instructions, and publications to the address below. Can i efile a 2012 tax return You should receive a response within 10 business days after your request is received. Can i efile a 2012 tax return Internal Revenue Service 1201 N. Can i efile a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i efile a 2012 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i efile a 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i efile a 2012 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i efile a 2012 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i efile a 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Can i efile a 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i efile a 2012 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i efile a 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. Can i efile a 2012 tax return Our advocates know how to work with the IRS. Can i efile a 2012 tax return Our services are free and tailored to meet your needs. Can i efile a 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Can i efile a 2012 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/Advocate, or call us toll-free at 1-877-777-4778. Can i efile a 2012 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i efile a 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i efile a 2012 tax return Low Income Taxpayer Clinics. Can i efile a 2012 tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can i efile a 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i efile a 2012 tax return Visit www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i efile a 2012 tax return Prev  Up  Next   Home   More Online Publications