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

H&r block taxcut 2. H&r block taxcut   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. H&r block taxcut Employment Tax ReturnsException. H&r block taxcut FUTA tax exception. H&r block taxcut FICA tax exemption election. H&r block taxcut Revoking the election. H&r block taxcut Definitions. H&r block taxcut Effect on employees. H&r block taxcut Political Organization Income Tax ReturnExempt function. H&r block taxcut Political organization taxable income. H&r block taxcut Separate fund. H&r block taxcut Failure to file. H&r block taxcut Failure to pay on time. H&r block taxcut Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. H&r block taxcut Publicly traded securities. H&r block taxcut Exceptions. H&r block taxcut Form 8283. H&r block taxcut Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. H&r block taxcut Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. H&r block taxcut S. H&r block taxcut Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. H&r block taxcut Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. H&r block taxcut S. H&r block taxcut Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. H&r block taxcut B. H&r block taxcut 418, www. H&r block taxcut irs. H&r block taxcut gov/pub/irs-tege/rp1995-48. H&r block taxcut pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. H&r block taxcut S. H&r block taxcut possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. H&r block taxcut Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. H&r block taxcut If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. H&r block taxcut On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). H&r block taxcut Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. H&r block taxcut Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. H&r block taxcut Form 990-N is due by the 15th day of the fifth month after the close of the tax year. H&r block taxcut For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. H&r block taxcut To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. H&r block taxcut Exceptions. H&r block taxcut   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. H&r block taxcut Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. H&r block taxcut Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. H&r block taxcut The following political organizations are not required to file Form 990 or Form 990-EZ. H&r block taxcut A state or local committee of a political party. H&r block taxcut A political committee of a state or local candidate. H&r block taxcut A caucus or association of state or local officials. H&r block taxcut A political organization that is required to report as a political committee under the Federal Election Campaign Act. H&r block taxcut A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. H&r block taxcut Form 990-EZ. H&r block taxcut   This is a shortened version of Form 990. H&r block taxcut It is designed for use by small exempt organizations and nonexempt charitable trusts. H&r block taxcut   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. H&r block taxcut Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. H&r block taxcut If your organization does not meet either of these conditions, you cannot file Form 990-EZ. H&r block taxcut Instead you must file Form 990. H&r block taxcut Group return. H&r block taxcut   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. H&r block taxcut This return is in addition to the central organization's separate annual return if it must file a return. H&r block taxcut It cannot be included in the group return. H&r block taxcut See the instructions for Form 990 for the conditions under which this procedure may be used. H&r block taxcut    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. H&r block taxcut Schedule A (Form 990 or 990-EZ). H&r block taxcut   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. H&r block taxcut Schedule B (Form 990, Form 990-EZ, or 990-PF). H&r block taxcut   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. H&r block taxcut Schedule O (Form 990). H&r block taxcut   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. H&r block taxcut   Other schedules may be required to be filed with Form 990 or 990-EZ. H&r block taxcut See the instructions for Form 990 or the instructions for Form 990-EZ for more information. H&r block taxcut Report significant new or changed program services and changes to organizational documents. H&r block taxcut    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. H&r block taxcut EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. H&r block taxcut See Miscellaneous Rules, Organization Changes and Exempt Status, later. H&r block taxcut Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. H&r block taxcut These organizations are discussed in chapter 3. H&r block taxcut Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. H&r block taxcut If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. H&r block taxcut See Regulations section 301. H&r block taxcut 6033-4 for more information. H&r block taxcut The IRS may waive the requirement to file electronically in cases of undue hardship. H&r block taxcut For information on filing a waiver, see Notice 2010-13, 2010-4 I. H&r block taxcut R. H&r block taxcut B. H&r block taxcut 327, available at www. H&r block taxcut irs. H&r block taxcut gov/ir/2010-04_IRSB/ar14. H&r block taxcut html. H&r block taxcut Form 990. H&r block taxcut   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. H&r block taxcut Form 990-PF. H&r block taxcut   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. H&r block taxcut Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. H&r block taxcut Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. H&r block taxcut Extension of time to file. H&r block taxcut   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. H&r block taxcut   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. H&r block taxcut For more information, see Form 8868 and its instructions. H&r block taxcut   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. H&r block taxcut However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. H&r block taxcut Application for exemption pending. H&r block taxcut   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. H&r block taxcut If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. H&r block taxcut For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. H&r block taxcut State reporting requirements. H&r block taxcut   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. H&r block taxcut See the instructions for those forms. H&r block taxcut Form 8870. H&r block taxcut   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. H&r block taxcut For more information, see Form 8870 and the instructions for that form. H&r block taxcut Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. H&r block taxcut The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. H&r block taxcut gov. H&r block taxcut This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. H&r block taxcut The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. H&r block taxcut It also includes the effective date of the automatic revocation and the date it was posted to the list. H&r block taxcut The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. H&r block taxcut Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. H&r block taxcut S. H&r block taxcut Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. H&r block taxcut S. H&r block taxcut Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. H&r block taxcut In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). H&r block taxcut An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). H&r block taxcut In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. H&r block taxcut For more information about automatic revocation, go to IRS. H&r block taxcut gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. H&r block taxcut Penalties Penalties for failure to file. H&r block taxcut   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. H&r block taxcut The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. H&r block taxcut Maximum penalty. H&r block taxcut   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. H&r block taxcut Organization with gross receipts over $1 million. H&r block taxcut   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. H&r block taxcut Managers. H&r block taxcut   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. H&r block taxcut Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. H&r block taxcut The penalty is $10 a day for each day that a return is not filed after the period given for filing. H&r block taxcut The maximum penalty imposed on all persons with respect to any one return is $5,000. H&r block taxcut Exception for reasonable cause. H&r block taxcut   No penalty will be imposed if reasonable cause for failure to file timely can be shown. H&r block taxcut Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. H&r block taxcut Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. H&r block taxcut If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. H&r block taxcut Estimated tax. H&r block taxcut   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. H&r block taxcut Use Form 990-W to figure your organization's estimated tax payments. H&r block taxcut Travel tour programs. H&r block taxcut   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization. H&r block taxcut   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. H&r block taxcut Example. H&r block taxcut ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). H&r block taxcut As part of its activities, ABC operates a travel tour program. H&r block taxcut The program is open to all current members of ABC and their guests. H&r block taxcut ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. H&r block taxcut Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. H&r block taxcut XYZ pays ABC a per person fee for each participant. H&r block taxcut Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. H&r block taxcut The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. H&r block taxcut Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. H&r block taxcut Therefore, ABC's tour program is an unrelated trade or business. H&r block taxcut For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. H&r block taxcut Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. H&r block taxcut For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. H&r block taxcut Small Business Health Care Tax Credit. H&r block taxcut   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. H&r block taxcut Go to IRS. H&r block taxcut gov and select Affordable Care Act Tax Provisions for more details. H&r block taxcut See Small Business Health Care Tax Credit at www. H&r block taxcut irs. H&r block taxcut gov/newsroom/article/0,,id=223666,00. H&r block taxcut html. H&r block taxcut Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. H&r block taxcut   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). H&r block taxcut The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. H&r block taxcut The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. H&r block taxcut This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. H&r block taxcut   The credit can be as high as $6,240 for qualified tax-exempt organizations. H&r block taxcut The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. H&r block taxcut The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. H&r block taxcut   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. H&r block taxcut The process for certifying veterans for this credit is the same for all employers. H&r block taxcut For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. H&r block taxcut Notice 2012-13, 2012-9 I. H&r block taxcut R. H&r block taxcut B. H&r block taxcut 421, also provides additional guidance on submission Form 8850. H&r block taxcut   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. H&r block taxcut 22, 2011, and before January 1, 2013. H&r block taxcut After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. H&r block taxcut File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. H&r block taxcut It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. H&r block taxcut In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. H&r block taxcut Trust fund recovery penalty. H&r block taxcut   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. H&r block taxcut The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. H&r block taxcut The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. H&r block taxcut Exception. H&r block taxcut   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. H&r block taxcut   This exception does not apply if it results in no one being liable for the penalty. H&r block taxcut FICA and FUTA tax exceptions. H&r block taxcut   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. H&r block taxcut FUTA tax exception. H&r block taxcut   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. H&r block taxcut FICA tax exemption election. H&r block taxcut   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. H&r block taxcut   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. H&r block taxcut The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. H&r block taxcut   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. H&r block taxcut Revoking the election. H&r block taxcut   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. H&r block taxcut Such revocation will apply retroactively to the beginning of the 2-year period. H&r block taxcut Definitions. H&r block taxcut   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. H&r block taxcut   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. H&r block taxcut Effect on employees. H&r block taxcut   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. H&r block taxcut However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. H&r block taxcut The tax applies to income of $108. H&r block taxcut 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. H&r block taxcut   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. H&r block taxcut Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. H&r block taxcut Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. H&r block taxcut S. H&r block taxcut Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. H&r block taxcut A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. H&r block taxcut See Forms 990 and 990-EZ , earlier. H&r block taxcut Political organization. H&r block taxcut   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. H&r block taxcut Exempt function. H&r block taxcut   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. H&r block taxcut It also includes certain office expenses of a holder of public office or an office in a political organization. H&r block taxcut Certain political organizations are required to notify the IRS that they are section 527 organizations. H&r block taxcut These organizations must use Form 8871. H&r block taxcut Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. H&r block taxcut For a discussion on these forms, see Reporting Requirements for a Political Organization, later. H&r block taxcut Political organization taxable income. H&r block taxcut   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. H&r block taxcut To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. H&r block taxcut Exempt organization not a political organization. H&r block taxcut   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. H&r block taxcut These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. H&r block taxcut Separate fund. H&r block taxcut   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. H&r block taxcut The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. H&r block taxcut Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. H&r block taxcut Due date. H&r block taxcut   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. H&r block taxcut Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. H&r block taxcut If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. H&r block taxcut    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. H&r block taxcut Extension of time to file. H&r block taxcut    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. H&r block taxcut The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. H&r block taxcut Failure to file. H&r block taxcut   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. H&r block taxcut For more information about filing Form 1120-POL, refer to the instructions accompanying the form. H&r block taxcut Failure to pay on time. H&r block taxcut   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. H&r block taxcut The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. H&r block taxcut Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. H&r block taxcut The organization is also required to periodically report certain contributions received and expenditures made by the organization. H&r block taxcut To notify the IRS of section 527 treatment, an organization must file Form 8871. H&r block taxcut To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. H&r block taxcut Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. H&r block taxcut However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. H&r block taxcut It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. H&r block taxcut S. H&r block taxcut C. H&r block taxcut 431(4)). H&r block taxcut It is a state or local candidate committee. H&r block taxcut It is a state or local committee of a political party. H&r block taxcut It is a section 501(c) organization that has made an “exempt function expenditure. H&r block taxcut ” All other political organizations are required to file Form 8871. H&r block taxcut An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. H&r block taxcut Employer identification number. H&r block taxcut   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. H&r block taxcut IRS. H&r block taxcut gov/businesses/small. H&r block taxcut By telephone at 1-800-829-4933 from 7:00 a. H&r block taxcut m. H&r block taxcut to 10:00 p. H&r block taxcut m. H&r block taxcut in the organization's local time zone. H&r block taxcut By mailing or faxing Form SS-4. H&r block taxcut   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. H&r block taxcut Due dates. H&r block taxcut   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. H&r block taxcut If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. H&r block taxcut When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. H&r block taxcut   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. H&r block taxcut How to file. H&r block taxcut   An organization must file Form 8871 electronically via the IRS Internet website at www. H&r block taxcut IRS. H&r block taxcut gov/polorgs (Keyword: political orgs). H&r block taxcut Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. H&r block taxcut   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. H&r block taxcut Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. H&r block taxcut Penalties Failure to file. H&r block taxcut   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. H&r block taxcut Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. H&r block taxcut   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. H&r block taxcut If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. H&r block taxcut    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. H&r block taxcut Fraudulent returns. H&r block taxcut   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. H&r block taxcut Waiver of penalties. H&r block taxcut   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. H&r block taxcut Additional information. H&r block taxcut   For more information on Form 8871, see the form and its instructions. H&r block taxcut For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. H&r block taxcut Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). H&r block taxcut A political organization that is subject to tax on its income because it did not file or amend Form 8871. H&r block taxcut A qualified state or local political organization (QSLPO), discussed below. H&r block taxcut All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. H&r block taxcut Qualified state or local political organization. H&r block taxcut   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). H&r block taxcut It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. H&r block taxcut The state agency and the organization make the reports publicly available. H&r block taxcut No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. H&r block taxcut Information required on Form 8872. H&r block taxcut   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. H&r block taxcut   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. H&r block taxcut   For additional information that is required, see Form 8872. H&r block taxcut Due dates. H&r block taxcut   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). H&r block taxcut   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. H&r block taxcut Election year filing. H&r block taxcut    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. H&r block taxcut Both a pre-election report and a post-election report are also required to be filed in an election year. H&r block taxcut An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). H&r block taxcut Nonelection year filing. H&r block taxcut    In nonelection years, the form must be filed on a semiannual or monthly basis. H&r block taxcut A complete listing of these filing periods are in the Form 8872 Instructions. H&r block taxcut A nonelection year is any odd-numbered year. H&r block taxcut How to file. H&r block taxcut   Form 8872 can be filed either electronically or by mail. H&r block taxcut However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. H&r block taxcut    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. H&r block taxcut   File electronically via the IRS internet website at www. H&r block taxcut IRS. H&r block taxcut gov/polorgs. H&r block taxcut You will need a user ID and password to electronically file Form 8872. H&r block taxcut Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. H&r block taxcut   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. H&r block taxcut   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. H&r block taxcut You can also fax your request to (801) 620-3249. H&r block taxcut It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. H&r block taxcut Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. H&r block taxcut The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. H&r block taxcut Fraudulent returns. H&r block taxcut   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. H&r block taxcut Waiver of penalties. H&r block taxcut   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. H&r block taxcut Donee Information Return Dispositions of donated property. H&r block taxcut   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. H&r block taxcut However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. H&r block taxcut   Form 8282 must be filed with the IRS within 125 days after the disposition. H&r block taxcut Additionally, a copy of Form 8282 must be given to the donor. H&r block taxcut If the organization fails to file the required information return, penalties may apply. H&r block taxcut Charitable deduction property. H&r block taxcut   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. H&r block taxcut Publicly traded securities. H&r block taxcut   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. H&r block taxcut Appraisal summary. H&r block taxcut   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. H&r block taxcut below. H&r block taxcut Exceptions. H&r block taxcut   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. H&r block taxcut 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. H&r block taxcut   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. H&r block taxcut For more information, get Publication 561, Determining the Value of Donated Property. H&r block taxcut Form 8283. H&r block taxcut   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. H&r block taxcut The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. H&r block taxcut The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. H&r block taxcut The signature does not represent concurrence in the appraised value of the contributed property. H&r block taxcut A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. H&r block taxcut The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. H&r block taxcut A copy of Form 8283 must be given to the donee. H&r block taxcut Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. H&r block taxcut In other situations, the donee organization is required to provide information to the donor. H&r block taxcut A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. H&r block taxcut (See Disclosure statement. H&r block taxcut later. H&r block taxcut ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. H&r block taxcut See Quid pro quo contribution below for an example. H&r block taxcut Failure to make the required disclosure may result in a penalty to the organization. H&r block taxcut A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. H&r block taxcut In certain circumstances, an organization may be able to meet both of these requirements with the same written document. H&r block taxcut Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. H&r block taxcut Quid pro quo contribution. H&r block taxcut   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. H&r block taxcut Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. H&r block taxcut Generally, a written statement is required for each payment, whenever the contribution portion is over $75. H&r block taxcut Example. H&r block taxcut If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. H&r block taxcut In this example, the charitable part of the payment is $60. H&r block taxcut Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. H&r block taxcut If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. H&r block taxcut Disclosure statement. H&r block taxcut   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. H&r block taxcut The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. H&r block taxcut If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. H&r block taxcut   No disclosure statement is required if any of the following are true. H&r block taxcut The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. H&r block taxcut B. H&r block taxcut 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. H&r block taxcut B. H&r block taxcut 507 (as adjusted for inflation), Revenue Procedure 92-49. H&r block taxcut There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). H&r block taxcut There is only an intangible religious benefit provided to the donor. H&r block taxcut The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. H&r block taxcut For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. H&r block taxcut A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. H&r block taxcut The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. H&r block taxcut Good faith estimate of fair market value (FMV). H&r block taxcut   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. H&r block taxcut   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. H&r block taxcut Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. H&r block taxcut Example 1. H&r block taxcut A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. H&r block taxcut The tennis professional provides 1-hour lessons on a commercial basis for $100. H&r block taxcut A good faith estimate of the lesson's FMV is $100. H&r block taxcut Example 2. H&r block taxcut For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. H&r block taxcut A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. H&r block taxcut If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. H&r block taxcut Example 3. H&r block taxcut For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. H&r block taxcut The artist does not provide tours on a commercial basis. H&r block taxcut Tours of the museum normally are free to the public. H&r block taxcut A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. H&r block taxcut Penalty for failure to disclose. H&r block taxcut   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. H&r block taxcut The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. H&r block taxcut The charity can avoid the penalty if it can show that the failure was due to reasonable cause. H&r block taxcut Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. H&r block taxcut The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. H&r block taxcut The donor is responsible for requesting and obtaining the written acknowledgment from the donee. H&r block taxcut A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. H&r block taxcut Quid pro quo contribution. H&r block taxcut   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. H&r block taxcut See Disclosure of Quid Pro Quo Contributions earlier. H&r block taxcut Form of acknowledgment. H&r block taxcut   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. H&r block taxcut For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. H&r block taxcut Cash contributions. H&r block taxcut   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. H&r block taxcut In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. H&r block taxcut Contributions by payroll deduction. H&r block taxcut   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. H&r block taxcut   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. H&r block taxcut The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. H&r block taxcut Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. H&r block taxcut The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. H&r block taxcut See section 3. H&r block taxcut 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. H&r block taxcut Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. H&r block taxcut The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. H&r block taxcut The organization must file the report on Copy A of Form 1098-C. H&r block taxcut An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. H&r block taxcut S. H&r block taxcut Information Returns. H&r block taxcut See the Instructions for Form 1096 for the correct filing location. H&r block taxcut An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. H&r block taxcut Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. H&r block taxcut IRS. H&r block taxcut gov/pub/irs-pdf/p1220. H&r block taxcut pdf. H&r block taxcut Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. H&r block taxcut However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. H&r block taxcut See the Instructions for Form 1098-C. H&r block taxcut Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. H&r block taxcut The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. H&r block taxcut For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. H&r block taxcut R. H&r block taxcut B. H&r block taxcut 1287, at www. H&r block taxcut irs. H&r block taxcut gov/irb/2005-25_IRB/2005-25_IRB/ar09. H&r block taxcut html. H&r block taxcut Material improvements or significant intervening use. H&r block taxcut   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. H&r block taxcut Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. H&r block taxcut For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. H&r block taxcut Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. H&r block taxcut Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. H&r block taxcut Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. H&r block taxcut   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. H&r block taxcut To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. H&r block taxcut Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. H&r block taxcut Penalties. H&r block taxcut   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. H&r block taxcut    Other penalties may apply. H&r block taxcut See Part O in the 2012 General Instructions for Certain Information Returns. H&r block taxcut   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. H&r block taxcut   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. H&r block taxcut Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. H&r block taxcut   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. H&r block taxcut 6%. H&r block taxcut   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. H&r block taxcut 6%. H&r block taxcut Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. H&r block taxcut The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. H&r block taxcut To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. H&r block taxcut Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. H&r block taxcut Form 8899. H&r block taxcut   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. H&r block taxcut This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. H&r block taxcut Qualified donee income. H&r block taxcut   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. H&r block taxcut Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of