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On line 1040x Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. On line 1040x  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. On line 1040x The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. On line 1040x ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. On line 1040x R. On line 1040x B. On line 1040x 553. On line 1040x Prop. On line 1040x Regs. On line 1040x on Good Faith Determinations. On line 1040x New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. On line 1040x  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. On line 1040x On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. On line 1040x See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. On line 1040x Reg. On line 1040x 38148. On line 1040x On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. On line 1040x The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. On line 1040x See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. On line 1040x Reg. On line 1040x 20,523. On line 1040x Timing of when an Organization is exempt for Federal Tax Purposes. On line 1040x  As noted in section 2. On line 1040x 03(4) of Revenue Procedure 2013-9, 2013-2 I. On line 1040x R. On line 1040x B. On line 1040x 267, the provisions in section 11. On line 1040x 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. On line 1040x Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. On line 1040x In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. On line 1040x The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. On line 1040x Section 11. On line 1040x 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. On line 1040x Exempt Organizations Select Check. On line 1040x  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. On line 1040x It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). On line 1040x Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. On line 1040x Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). On line 1040x Have filed a Form 990-N (e-Postcard) annual electronic notice. On line 1040x  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. On line 1040x See also Revenue Procedure 2011-33, 2011-25 I. On line 1040x R. On line 1040x B. On line 1040x 887. On line 1040x Future developments. On line 1040x . On line 1040x  The IRS has created a page on IRS. On line 1040x gov for information about Publication 557, at www. On line 1040x irs. On line 1040x gov/pub557. On line 1040x Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. On line 1040x Reminders The Patient Protection and Affordable Care Act (ACA). On line 1040x   The ACA added several new laws. On line 1040x This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. On line 1040x For more information, go to IRS. On line 1040x gov and select Affordable Care Act Tax Provisions. On line 1040x Electronic filing requirement for large organizations. On line 1040x  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. On line 1040x For more information, go to e-file for Charities and Non-Profits. On line 1040x Section 501(c)(15) gross receipts. On line 1040x   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. On line 1040x See Notice 2006-42, 2006-19 I. On line 1040x R. On line 1040x B. On line 1040x 878, Notice 2006-42. On line 1040x Prohibited tax shelter transactions. On line 1040x  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. On line 1040x See T. On line 1040x D. On line 1040x 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. On line 1040x R. On line 1040x B. On line 1040x 242. On line 1040x See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. On line 1040x Pension Protection Act of 2006 tax changes. On line 1040x  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. On line 1040x Unless otherwise noted, most of the changes became effective on August 17, 2006. On line 1040x For key provisions, go to The Pension Protection Act of 2006. On line 1040x Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. On line 1040x There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. On line 1040x There are additional standards for credit counseling organizations. On line 1040x The definition of convention or association of churches has been modified. On line 1040x Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. On line 1040x The requirements of disclosure to state officials relating to exempt organizations has been modified. On line 1040x There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. On line 1040x There are new excise taxes on prohibited tax shelter transactions. On line 1040x There is a modification of recordkeeping requirements for certain charitable contributions. On line 1040x Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). On line 1040x It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. On line 1040x To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. On line 1040x Organizations that are exempt under section 501(a) include those organizations described in section 501(c). On line 1040x Section 501(c) organizations are covered in this publication. On line 1040x Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. On line 1040x Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. On line 1040x Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. On line 1040x Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). On line 1040x Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. On line 1040x Organizations not discussed in this publication. On line 1040x   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. On line 1040x These organizations (and the Code sections that apply to them) are as follows. On line 1040x Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. On line 1040x   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. On line 1040x If you think your organization falls within one of these categories, contact the IRS for any additional information you need. On line 1040x For telephone assistance, call 1-877-829-5500. On line 1040x   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. On line 1040x If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. On line 1040x Organization Reference Chart. On line 1040x   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. On line 1040x It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. On line 1040x It also describes each type of qualifying organization and the general nature of its activities. On line 1040x   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. On line 1040x Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. On line 1040x Check the IRS website, IRS. On line 1040x gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. On line 1040x irs. On line 1040x gov/charities/index. On line 1040x html. On line 1040x Comments and suggestions. On line 1040x   We welcome your comments about this publication and your suggestions for future editions. On line 1040x   You can e-mail us while visiting our website at IRS. On line 1040x gov. On line 1040x   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. On line 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. On line 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. On line 1040x   If you wish telephone assistance, please call 1-877-829-5500. On line 1040x This toll-free telephone service is available Monday through Friday. On line 1040x Prev  Up  Next   Home   More Online Publications
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On line 1040x 5. On line 1040x   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. On line 1040x Free help with your tax return. On line 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. On line 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. On line 1040x 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. On line 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. On line 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. On line 1040x gov, download the IRS2Go app, or call 1-800-906-9887. On line 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. On line 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. On line 1040x aarp. On line 1040x org/money/taxaide or call 1-888-227-7669. On line 1040x For more information on these programs, go to IRS. On line 1040x gov and enter “VITA” in the search box. On line 1040x Internet. On line 1040x    IRS. On line 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. On line 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. On line 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. On line 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. On line 1040x gov or download the IRS2Go app and select the Refund Status option. On line 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. On line 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. On line 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. On line 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. On line 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. On line 1040x No need to wait on the phone or stand in line. On line 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. On line 1040x When you reach the response screen, you can print the entire interview and the final response for your records. On line 1040x New subject areas are added on a regular basis. On line 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. On line 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. On line 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. On line 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. On line 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. On line 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. On line 1040x You can also ask the IRS to mail a return or an account transcript to you. On line 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. On line 1040x gov or by calling 1-800-908-9946. On line 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. On line 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. On line 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. On line 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. On line 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. On line 1040x gov and enter Where's My Amended Return? in the search box. On line 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. On line 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. On line 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. On line 1040x gov. On line 1040x Select the Payment tab on the front page of IRS. On line 1040x gov for more information. On line 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. On line 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. On line 1040x gov. On line 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. On line 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. On line 1040x gov. On line 1040x Request an Electronic Filing PIN by going to IRS. On line 1040x gov and entering Electronic Filing PIN in the search box. On line 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. On line 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. On line 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. On line 1040x An employee can answer questions about your tax account or help you set up a payment plan. On line 1040x Before you visit, check the Office Locator on IRS. On line 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. On line 1040x If you have a special need, such as a disability, you can request an appointment. On line 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. On line 1040x Apply for an Employer Identification Number (EIN). On line 1040x Go to IRS. On line 1040x gov and enter Apply for an EIN in the search box. On line 1040x Read the Internal Revenue Code, regulations, or other official guidance. On line 1040x Read Internal Revenue Bulletins. On line 1040x Sign up to receive local and national tax news and more by email. On line 1040x Just click on “subscriptions” above the search box on IRS. On line 1040x gov and choose from a variety of options. On line 1040x    Phone. On line 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. On line 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. On line 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. On line 1040x gov, or download the IRS2Go app. On line 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. On line 1040x Most VITA and TCE sites offer free electronic filing. On line 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. On line 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. On line 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. On line 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. On line 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. On line 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. On line 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. On line 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. On line 1040x Note, the above information is for our automated hotline. On line 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. On line 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. On line 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. On line 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. On line 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). On line 1040x You should receive your order within 10 business days. On line 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. On line 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. On line 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. On line 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. On line 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. On line 1040x    Walk-in. On line 1040x You can find a selection of forms, publications and services — in-person. On line 1040x Products. On line 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. On line 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. On line 1040x Services. On line 1040x You can walk in to your local TAC for face-to-face tax help. On line 1040x An employee can answer questions about your tax account or help you set up a payment plan. On line 1040x Before visiting, use the Office Locator tool on IRS. On line 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. On line 1040x    Mail. On line 1040x You can send your order for forms, instructions, and publications to the address below. On line 1040x You should receive a response within 10 business days after your request is received. On line 1040x Internal Revenue Service 1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. On line 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. On line 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. On line 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. On line 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. On line 1040x You face (or your business is facing) an immediate threat of adverse action. On line 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. On line 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. On line 1040x Here's why we can help: TAS is an independent organization within the IRS. On line 1040x Our advocates know how to work with the IRS. On line 1040x Our services are free and tailored to meet your needs. On line 1040x We have offices in every state, the District of Columbia, and Puerto Rico. On line 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. On line 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. On line 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. On line 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. On line 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. On line 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. On line 1040x Prev  Up  Next   Home   More Online Publications