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Irs Amended Tax Forms

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Irs Amended Tax Forms

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

The Irs Amended Tax Forms

Irs amended tax forms Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs amended tax forms Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Irs amended tax forms Laundering means converting “dirty” or illegally-gained money to “clean” money. Irs amended tax forms The government can often trace this laundered money through the payments you report. Irs amended tax forms Laws passed by Congress require you to report these payments. Irs amended tax forms Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Irs amended tax forms The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Irs amended tax forms Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Irs amended tax forms For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Irs amended tax forms Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Irs amended tax forms However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Irs amended tax forms For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Irs amended tax forms Transaction defined. Irs amended tax forms    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Irs amended tax forms Person defined. Irs amended tax forms   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Irs amended tax forms   Exempt organizations, including employee plans, are also “persons. Irs amended tax forms ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Irs amended tax forms Foreign transactions. Irs amended tax forms   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Irs amended tax forms However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Irs amended tax forms Bail received by court clerks. Irs amended tax forms   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Irs amended tax forms For more information about the rules that apply to court clerks, see Section 1. Irs amended tax forms 6050I-2 of the Income Tax Regulations. Irs amended tax forms What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Irs amended tax forms What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Irs amended tax forms Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Irs amended tax forms ” Cash does not include a check drawn on an individual's personal account. Irs amended tax forms A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Irs amended tax forms These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Irs amended tax forms Example 1. Irs amended tax forms You are a coin dealer. Irs amended tax forms Bob Green buys gold coins from you for $13,200. Irs amended tax forms He pays for them with $6,200 in U. Irs amended tax forms S. Irs amended tax forms currency and a cashier's check having a face amount of $7,000. Irs amended tax forms The cashier's check is treated as cash. Irs amended tax forms You have received more than $10,000 cash and must file Form 8300 for this transaction. Irs amended tax forms Example 2. Irs amended tax forms You are a retail jeweler. Irs amended tax forms Mary North buys an item of jewelry from you for $12,000. Irs amended tax forms She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Irs amended tax forms Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Irs amended tax forms You do not have to file Form 8300. Irs amended tax forms Example 3. Irs amended tax forms You are a boat dealer. Irs amended tax forms Emily Jones buys a boat from you for $16,500. Irs amended tax forms She pays for it with a cashier's check payable to you in the amount of $16,500. Irs amended tax forms The cashier's check is not treated as cash because its face amount is more than $10,000. Irs amended tax forms You do not have to file Form 8300 for this transaction. Irs amended tax forms Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Irs amended tax forms A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Irs amended tax forms For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Irs amended tax forms The car is a consumer durable even if you sell it to a buyer who will use it in a business. Irs amended tax forms A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Irs amended tax forms Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Irs amended tax forms To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Irs amended tax forms Example. Irs amended tax forms You are a travel agent. Irs amended tax forms Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Irs amended tax forms He also asks you to book hotel rooms and admission tickets for the group. Irs amended tax forms In payment, he gives you two money orders, each for $6,000. Irs amended tax forms You have received more than $10,000 cash in this designated reporting transaction. Irs amended tax forms You must file Form 8300. Irs amended tax forms Retail sale. Irs amended tax forms   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Irs amended tax forms   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Irs amended tax forms This includes any sales of items that will be resold. Irs amended tax forms Broker or intermediary. Irs amended tax forms   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Irs amended tax forms Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Irs amended tax forms Exception for certain bank loans. Irs amended tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Irs amended tax forms As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Irs amended tax forms Example. Irs amended tax forms You are a car dealer. Irs amended tax forms Mandy White buys a new car from you for $11,500. Irs amended tax forms She pays you with $2,000 of U. Irs amended tax forms S. Irs amended tax forms currency and a cashier's check for $9,500 payable to you and her. Irs amended tax forms You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Irs amended tax forms For this reason, the cashier's check is not treated as cash. Irs amended tax forms You do not have to file Form 8300 for the transaction. Irs amended tax forms Exception for certain installment sales. Irs amended tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Irs amended tax forms However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Irs amended tax forms Exception for certain down payment plans. Irs amended tax forms   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Irs amended tax forms You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Irs amended tax forms You receive it more than 60 days before the date of sale. Irs amended tax forms You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Irs amended tax forms Exception for travel and entertainment. Irs amended tax forms   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Irs amended tax forms You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Irs amended tax forms You receive it more than 60 days before the date on which the final payment is due. Irs amended tax forms You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Irs amended tax forms Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Irs amended tax forms If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Irs amended tax forms If you do not know a person's TIN, you have to ask for it. Irs amended tax forms You may be subject to penalties for an incorrect or missing TIN. Irs amended tax forms There are three types of TINs. Irs amended tax forms The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Irs amended tax forms The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Irs amended tax forms An ITIN has nine digits, similar to an SSN. Irs amended tax forms The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Irs amended tax forms Exception. Irs amended tax forms   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Irs amended tax forms S. Irs amended tax forms trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Irs amended tax forms 1441-1(e)(2) or (3) or 1. Irs amended tax forms 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Irs amended tax forms 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Irs amended tax forms S. Irs amended tax forms citizen or resident. Irs amended tax forms What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Irs amended tax forms If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Irs amended tax forms For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Irs amended tax forms Because they total $12,000 (more than $10,000), you must file Form 8300. Irs amended tax forms More than 24 hours between transactions. Irs amended tax forms   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Irs amended tax forms   For example, you are a travel agent. Irs amended tax forms A client pays you $8,000 in cash for a trip. Irs amended tax forms Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Irs amended tax forms These are related transactions, and you must file Form 8300 to report them. Irs amended tax forms What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Irs amended tax forms A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Irs amended tax forms If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Irs amended tax forms Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Irs amended tax forms When, Where, and What To File The amount you receive and when you receive it determine when you must file. Irs amended tax forms Generally, you must file Form 8300 within 15 days after receiving a payment. Irs amended tax forms If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Irs amended tax forms More than one payment. Irs amended tax forms   In some transactions, the buyer may arrange to pay you in cash installment payments. Irs amended tax forms If the first payment is more than $10,000, you must file Form 8300 within 15 days. Irs amended tax forms If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Irs amended tax forms When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Irs amended tax forms   After you file Form 8300, you must start a new count of cash payments received from that buyer. Irs amended tax forms If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Irs amended tax forms You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Irs amended tax forms   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Irs amended tax forms Example. Irs amended tax forms On January 10, you receive a cash payment of $11,000. Irs amended tax forms You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Irs amended tax forms By January 25, you must file a Form 8300 for the $11,000 payment. Irs amended tax forms By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Irs amended tax forms Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Irs amended tax forms Complete the form in its entirety (Parts I-IV) and include the amended information. Irs amended tax forms Do not attach a copy of the original report. Irs amended tax forms Where to file. Irs amended tax forms   Mail the form to the address given in the Form 8300 instructions. Irs amended tax forms Required statement to buyer. Irs amended tax forms   You must give a written or electronic statement to each person named on any Form 8300 you must file. Irs amended tax forms You can give the statement electronically only if the recipient agrees to receive it in that format. Irs amended tax forms The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Irs amended tax forms It must state that you are also reporting this information to the IRS. Irs amended tax forms   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Irs amended tax forms    You must keep a copy of every Form 8300 you file for 5 years. Irs amended tax forms Examples Example 1. Irs amended tax forms Pat Brown is the sales manager for Small Town Cars. Irs amended tax forms On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Irs amended tax forms Pat asks for identification from Jane to get the necessary information to complete Form 8300. Irs amended tax forms A filled-in form is shown in this publication. Irs amended tax forms Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Irs amended tax forms He must also send a statement to Jane by January 31, 2010. Irs amended tax forms Example 2. Irs amended tax forms Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Irs amended tax forms Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Irs amended tax forms Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Irs amended tax forms However, he could report it if he felt it was a suspicious transaction. Irs amended tax forms Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Irs amended tax forms If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Irs amended tax forms There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Irs amended tax forms If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Irs amended tax forms These dollar amounts are based on Section 3571 of Title 18 of the U. Irs amended tax forms S. Irs amended tax forms Code. Irs amended tax forms The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Irs amended tax forms This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Irs amended tax forms Structuring means breaking up a large cash transaction into small cash transactions. Irs amended tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs amended tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Irs amended tax forms Free help with your return. Irs amended tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Irs amended tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs amended tax forms 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. Irs amended tax forms To find the nearest VITA or TCE site, visit IRS. Irs amended tax forms gov or call 1-800-906-9887 or 1-800-829-1040. Irs amended tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs amended tax forms To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Irs amended tax forms aarp. Irs amended tax forms org/money/taxaide. Irs amended tax forms   For more information on these programs, go to IRS. Irs amended tax forms gov and enter keyword “VITA” in the upper right-hand corner. Irs amended tax forms Internet. Irs amended tax forms You can access the IRS website at IRS. Irs amended tax forms gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Irs amended tax forms Go to IRS. Irs amended tax forms gov and click on Where's My Refund. Irs amended tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs amended tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs amended tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs amended tax forms E-file your return. Irs amended tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs amended tax forms Download forms, including talking tax forms, instructions, and publications. Irs amended tax forms Order IRS products online. Irs amended tax forms Research your tax questions online. Irs amended tax forms Search publications online by topic or keyword. Irs amended tax forms Use the online Internal Revenue Code, regulations, or other official guidance. Irs amended tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Irs amended tax forms Figure your withholding allowances using the withholding calculator online at  www. Irs amended tax forms irs. Irs amended tax forms gov/individuals. Irs amended tax forms Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Irs amended tax forms irs. Irs amended tax forms gov/individuals. Irs amended tax forms Sign up to receive local and national tax news by email. Irs amended tax forms Get information on starting and operating a small business. Irs amended tax forms Phone. Irs amended tax forms Many services are available by phone. Irs amended tax forms   Ordering forms, instructions, and publications. Irs amended tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs amended tax forms You should receive your order within 10 days. Irs amended tax forms Asking tax questions. Irs amended tax forms Call the IRS with your tax questions at 1-800-829-1040. Irs amended tax forms Solving problems. Irs amended tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs amended tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs amended tax forms Call your local Taxpayer Assistance Center for an appointment. Irs amended tax forms To find the number, go to www. Irs amended tax forms irs. Irs amended tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs amended tax forms TTY/TDD equipment. Irs amended tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs amended tax forms TeleTax topics. Irs amended tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs amended tax forms Refund information. Irs amended tax forms You can check the status of your refund on the new IRS phone app. Irs amended tax forms Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Irs amended tax forms IRS2Go is a new way to provide you with information and tools. Irs amended tax forms To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Irs amended tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Irs amended tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Irs amended tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Irs amended tax forms If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Irs amended tax forms Other refund information. Irs amended tax forms To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Irs amended tax forms Evaluating the quality of our telephone services. Irs amended tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs amended tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Irs amended tax forms Another is to ask some callers to complete a short survey at the end of the call. Irs amended tax forms Walk-in. Irs amended tax forms Many products and services are available on a walk-in basis. Irs amended tax forms   Products. Irs amended tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs amended tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs amended tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs amended tax forms Services. Irs amended tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs amended tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs amended tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs amended tax forms No appointment is necessary—just walk in. Irs amended tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs amended tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs amended tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Irs amended tax forms All other issues will be handled without an appointment. Irs amended tax forms To find the number of your local office, go to www. Irs amended tax forms irs. Irs amended tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs amended tax forms Mail. Irs amended tax forms You can send your order for forms, instructions, and publications to the address below. Irs amended tax forms You should receive a response within 10 days after your request is received. Irs amended tax forms  Internal Revenue Service 1201 N. Irs amended tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Irs amended tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs amended tax forms Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Irs amended tax forms We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Irs amended tax forms Remember, the worst thing you can do is nothing at all. Irs amended tax forms   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Irs amended tax forms You face (or your business is facing) an immediate threat of adverse action. Irs amended tax forms You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Irs amended tax forms   If you qualify for our help, we’ll do everything we can to get your problem resolved. Irs amended tax forms You will be assigned to one advocate who will be with you at every turn. Irs amended tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Irs amended tax forms Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Irs amended tax forms And our services are always free. Irs amended tax forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Irs amended tax forms Our tax toolkit at www. Irs amended tax forms TaxpayerAdvocate. Irs amended tax forms irs. Irs amended tax forms gov can help you understand these rights. Irs amended tax forms   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Irs amended tax forms irs. Irs amended tax forms gov/advocate. Irs amended tax forms You can also call our toll-free number at 1-877-777-4778. Irs amended tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. Irs amended tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Irs amended tax forms irs. Irs amended tax forms gov/advocate. Irs amended tax forms Low Income Taxpayer Clinics (LITCs). Irs amended tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Irs amended tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Irs amended tax forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Irs amended tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Irs amended tax forms For more information and to find a clinic near you, see the LITC page on www. Irs amended tax forms irs. Irs amended tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Irs amended tax forms This publication is also available by calling 1-800-829-3676 or at your local IRS office. Irs amended tax forms Free tax services. Irs amended tax forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Irs amended tax forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Irs amended tax forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Irs amended tax forms The majority of the information and services listed in this publication are available to you free of charge. Irs amended tax forms If there is a fee associated with a resource or service, it is listed in the publication. Irs amended tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs amended tax forms DVD for tax products. Irs amended tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Irs amended tax forms Prior-year forms, instructions, and publications. Irs amended tax forms Tax Map: an electronic research tool and finding aid. Irs amended tax forms Tax law frequently asked questions. Irs amended tax forms Tax Topics from the IRS telephone response system. Irs amended tax forms Internal Revenue Code—Title 26 of the U. Irs amended tax forms S. Irs amended tax forms Code. Irs amended tax forms Links to other Internet based Tax Research Materials. Irs amended tax forms Fill-in, print, and save features for most tax forms. Irs amended tax forms Internal Revenue Bulletins. Irs amended tax forms Toll-free and email technical support. Irs amended tax forms Two releases during the year. Irs amended tax forms  – The first release will ship the beginning of January. Irs amended tax forms  – The final release will ship the beginning of March. Irs amended tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. Irs amended tax forms irs. Irs amended tax forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Irs amended tax forms This image is too large to be displayed in the current screen. Irs amended tax forms Please click the link to view the image. Irs amended tax forms Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications