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

The 2010 Affordable Care Act puts in place comprehensive health insurance reforms that will roll out over several years. Most changes will take effect by 2014; a timeline of the provisions is available. The law is intended to lower health care costs, provide more health care choices, and enhance the quality of health care for all Americans. Major provisions affecting consumers include:

  • Coverage for seniors who hit the Medicare Prescription Drug "Donut Hole," including a rebate for those who reach the gap in drug coverage;
  • Expanded coverage for young adults, allowing them to stay on their parents' plan until they turn 26 years old;
  • Small-business tax credits to help these companies provide insurance coverage to their workers; and
  • Providing access to insurance for uninsured Americans with pre-existing conditions.

For more information about the new law, go to healthcare.gov.

Group Policies

Many consumers have health care coverage from their employer. Others have medical care paid through a government program such as Medicare, Medicaid, or the Veterans Administration.

If you have lost your group coverage from an employer as the result of unemployment, death, divorce, or loss of "dependent child" status, you may be able to continue your coverage temporarily under the Consolidated Omnibus Budget Reconciliation Act (COBRA). You, not the employer, pay for this coverage. When one of these events occurs, you must be given at least 60 days to decide whether you wish to purchase the coverage.

Some states offer an insurance pool to residents who are unable to obtain coverage because of a health condition. To find out if a pool is available in your state, check with your state department of insurance

Medicare and Medicaid

There are also health insurance programs for people who are seniors, disabled, or have low incomes.

  • Medicaid provides health insurance for people with low incomes, children, and pregnant women. Eligibility is determined by your state.
  • Medicare provides health insurance for people who are 65 years or older, some younger people with disabilities, and those with kidney failure.

Most states also offer free or low-cost coverage for children who do not have health insurance. Visit insurekidsnow.gov or call 1-877-KIDS-NOW (543-7669) for more information.

Healthcare Plans

When purchasing health insurance, your choices will typically fall into one of three categories:

  • Traditional fee-for-service health insurance plans are usually the most expensive choice. But they offer you the most flexibility when choosing healthcare providers.
  • Health Maintenance Organizations (HMOs) offer lower co-payments and cover the costs of more preventative care, but your choice of healthcare providers is limited. The National Committee for Quality Assurance evaluates and accredits HMOs. You can find out whether one is accredited in your state by calling 1-888-275-7585. You can also get this information as well as report cards on HMOs.
  • Preferred Provider Organizations (PPOs) offer lower co-payments like HMOs but give you more flexibility when selecting a provider. A PPO gives you a list of providers you can choose from.

WARNING: If you go outside the HMO or PPO network of providers, you may have to pay a portion or all of the costs.

When choosing among different health care plans, you'll need to read the fine print and ask lots of questions, such as:

  • Do I have the right to go to any doctor, hospital, clinic or pharmacy I choose?
  • Are specialists such as eye doctors and dentists covered?
  • Does the plan cover special conditions or treatments such as pregnancy, psychiatric care and physical therapy?
  • Does the plan cover home care or nursing home care?
  • Will the plan cover all medications my physician might prescribe?
  • What are the deductibles? Are there any co-payments?
  • What is the most I will have to pay out of my own pocket to cover expenses?
  • If there is a dispute about a bill or service, how is it handled? In some plans, you may be required to have a third-party decide how to settle the problem.

Appealing Health Insurance Claims

If your health insurer has denied coverage for medical care you received you have a right to appeal the claim and ask that the company reverse that decision. You can be your own health care advocate. Here's what you can do:

Step 1: Review your policy and explanation of benefits.
Step 2: Contact your insurer and keep detailed records of your contacts (copies of letters, time and date of conversations).
Step 3: Request documentation from your doctor or employer to support your case.
Step 4: Write a formal complaint letter explaining what care was denied and why you are appealing through use of the company's internal review process.
Step 5: If the internal appeal is not granted through step 4, file a claim with your state's insurance department.

The E File 2010 Taxes Online

E file 2010 taxes online Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. E file 2010 taxes online Tax questions. E file 2010 taxes online Useful Items - You may want to see: Note. E file 2010 taxes online After 2013, Publication 590 will be split into two separate publications as follows. E file 2010 taxes online Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. E file 2010 taxes online This publication will include the rules for rollover and conversion contributions. E file 2010 taxes online Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. E file 2010 taxes online This publication will include the rules for required minimum distributions and IRA beneficiaries. E file 2010 taxes online What's New for 2013 Traditional IRA contribution and deduction limit. E file 2010 taxes online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. E file 2010 taxes online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. E file 2010 taxes online For more information, see How Much Can Be Contributed? in chapter 1. E file 2010 taxes online Roth IRA contribution limit. E file 2010 taxes online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. E file 2010 taxes online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. E file 2010 taxes online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. E file 2010 taxes online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. E file 2010 taxes online Modified AGI limit for traditional IRA contributions increased. E file 2010 taxes online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. E file 2010 taxes online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. E file 2010 taxes online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. E file 2010 taxes online See How Much Can You Deduct? in chapter 1. E file 2010 taxes online Modified AGI limit for Roth IRA contributions increased. E file 2010 taxes online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. E file 2010 taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. E file 2010 taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. E file 2010 taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. E file 2010 taxes online See Can You Contribute to a Roth IRA? in chapter 2. E file 2010 taxes online Net Investment Income Tax. E file 2010 taxes online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). E file 2010 taxes online However, these distributions are taken into account when determining the modified adjusted gross income threshold. E file 2010 taxes online Distributions from a nonqualified retirement plan are included in net investment income. E file 2010 taxes online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. E file 2010 taxes online Kay Bailey Hutchison Spousal IRA. E file 2010 taxes online . E file 2010 taxes online  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. E file 2010 taxes online There are no changes to the rules regarding these IRAs. E file 2010 taxes online See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. E file 2010 taxes online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. E file 2010 taxes online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. E file 2010 taxes online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. E file 2010 taxes online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. E file 2010 taxes online Modified AGI limit for Roth IRA contributions increased. E file 2010 taxes online  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. E file 2010 taxes online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. E file 2010 taxes online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. E file 2010 taxes online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. E file 2010 taxes online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. E file 2010 taxes online Reminders Future developments. E file 2010 taxes online  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. E file 2010 taxes online irs. E file 2010 taxes online gov/pub590. E file 2010 taxes online Simplified employee pension (SEP). E file 2010 taxes online  SEP IRAs are not covered in this publication. E file 2010 taxes online They are covered in Publication 560, Retirement Plans for Small Business. E file 2010 taxes online Deemed IRAs. E file 2010 taxes online  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. E file 2010 taxes online If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. E file 2010 taxes online An employee's account can be treated as a traditional IRA or a Roth IRA. E file 2010 taxes online For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. E file 2010 taxes online Contributions to both traditional and Roth IRAs. E file 2010 taxes online  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. E file 2010 taxes online Statement of required minimum distribution (RMD). E file 2010 taxes online  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. E file 2010 taxes online The report or offer must include the date by which the amount must be distributed. E file 2010 taxes online The report is due January 31 of the year in which the minimum distribution is required. E file 2010 taxes online It can be provided with the year-end fair market value statement that you normally get each year. E file 2010 taxes online No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. E file 2010 taxes online IRA interest. E file 2010 taxes online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. E file 2010 taxes online Tax on your traditional IRA is generally deferred until you take a distribution. E file 2010 taxes online Do not report this interest on your return as tax-exempt interest. E file 2010 taxes online For more information on tax-exempt interest, see the instructions for your tax return. E file 2010 taxes online Photographs of missing children. E file 2010 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2010 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2010 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. E file 2010 taxes online Introduction This publication discusses individual retirement arrangements (IRAs). E file 2010 taxes online An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. E file 2010 taxes online What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. E file 2010 taxes online In some cases, amounts are not taxed at all if distributed according to the rules. E file 2010 taxes online What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. E file 2010 taxes online It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. E file 2010 taxes online   It also explains the penalties and additional taxes that apply when the rules are not followed. E file 2010 taxes online To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. E file 2010 taxes online How to use this publication. E file 2010 taxes online   The rules that you must follow depend on which type of IRA you have. E file 2010 taxes online Use Table I-1 to help you determine which parts of this publication to read. E file 2010 taxes online Also use Table I-1 if you were referred to this publication from instructions to a form. E file 2010 taxes online Comments and suggestions. E file 2010 taxes online   We welcome your comments about this publication and your suggestions for future editions. E file 2010 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E file 2010 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E file 2010 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2010 taxes online   You can send your comments from www. E file 2010 taxes online irs. E file 2010 taxes online gov/formspubs/. E file 2010 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. E file 2010 taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. E file 2010 taxes online Ordering forms and publications. E file 2010 taxes online   Visit www. E file 2010 taxes online irs. E file 2010 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. E file 2010 taxes online Internal Revenue Service 1201 N. E file 2010 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E file 2010 taxes online   If you have a tax question, check the information available on IRS. E file 2010 taxes online gov or call 1-800-829-1040. E file 2010 taxes online We cannot answer tax questions sent to either of the above addresses. E file 2010 taxes online Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. E file 2010 taxes online 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. E file 2010 taxes online S. E file 2010 taxes online Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. E file 2010 taxes online Table I-1. E file 2010 taxes online Using This Publication IF you need information on . E file 2010 taxes online . E file 2010 taxes online . E file 2010 taxes online THEN see . E file 2010 taxes online . E file 2010 taxes online . E file 2010 taxes online traditional IRAs chapter 1. E file 2010 taxes online Roth IRAs chapter 2, and parts of  chapter 1. E file 2010 taxes online SIMPLE IRAs chapter 3. E file 2010 taxes online the credit for qualified retirement savings contributions (the saver's credit) chapter 4. E file 2010 taxes online how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. E file 2010 taxes online SEP IRAs and 401(k) plans Publication 560. E file 2010 taxes online Coverdell education savings accounts (formerly called education IRAs) Publication 970. E file 2010 taxes online IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. E file 2010 taxes online . E file 2010 taxes online . E file 2010 taxes online THEN see . E file 2010 taxes online . E file 2010 taxes online . E file 2010 taxes online first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. E file 2010 taxes online then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. E file 2010 taxes online and finally figure how much of your social security is taxable appendix B, worksheet 3. E file 2010 taxes online Table I-2. E file 2010 taxes online How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. E file 2010 taxes online Answers in the middle column apply to traditional IRAs. E file 2010 taxes online Answers in the right column apply to Roth IRAs. E file 2010 taxes online Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. E file 2010 taxes online You must not have reached age  70½ by the end of the year. E file 2010 taxes online See Who Can Open a Traditional IRA? in chapter 1. E file 2010 taxes online No. E file 2010 taxes online You can be any age. E file 2010 taxes online See Can You Contribute to a Roth IRA? in chapter 2. E file 2010 taxes online If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. E file 2010 taxes online For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. E file 2010 taxes online  There is no upper limit on how much you can earn and still contribute. E file 2010 taxes online See How Much Can Be Contributed? in chapter 1. E file 2010 taxes online Yes. E file 2010 taxes online For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. E file 2010 taxes online See How Much Can Be Contributed? and Table 2-1 in chapter 2. E file 2010 taxes online Can I deduct contributions to a Yes. E file 2010 taxes online You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. E file 2010 taxes online See How Much Can You Deduct? in chapter 1. E file 2010 taxes online No. E file 2010 taxes online You can never deduct contributions to a Roth IRA. E file 2010 taxes online See What Is a Roth IRA? in chapter 2. E file 2010 taxes online Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. E file 2010 taxes online In that case, you must file Form 8606. E file 2010 taxes online See Nondeductible Contributions in chapter 1. E file 2010 taxes online No. E file 2010 taxes online You do not have to file a form if you contribute to a Roth IRA. E file 2010 taxes online See Contributions not reported in chapter 2. E file 2010 taxes online Do I have to start taking distributions when I reach a certain age from a Yes. E file 2010 taxes online You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. E file 2010 taxes online See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. E file 2010 taxes online No. E file 2010 taxes online If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. E file 2010 taxes online See Are Distributions Taxable? in chapter 2. E file 2010 taxes online However, if you are the beneficiary of a Roth IRA, you may have to take distributions. E file 2010 taxes online See Distributions After Owner's Death in chapter 2. E file 2010 taxes online How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. E file 2010 taxes online See Are Distributions Taxable? in chapter 1. E file 2010 taxes online Distributions from a Roth IRA are not taxed as long as you meet certain criteria. E file 2010 taxes online See Are Distributions Taxable? in chapter 2. E file 2010 taxes online Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. E file 2010 taxes online If you have, file Form 8606. E file 2010 taxes online See Nondeductible Contributions in chapter 1. E file 2010 taxes online Yes. E file 2010 taxes online File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). E file 2010 taxes online Prev  Up  Next   Home   More Online Publications