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Guidance documents published by the IRS on political campaign activity of 501(c)(3) organizations

An overview of the office of Employee Plans (EP) under the Tax-Exempt & Government Entities (TE/GE) operating division of the Internal Revenue Service.

Tax Tip 2024-17, March 14, 2024 ¡ª Businesses that file 10 or more information returns must e-file Form 8300, Report of Cash Payments Over $10,000, instead of filing a paper return. For those with fewer information returns, e-filing Form 8300 is optional.?

Wages paid to U.S. citizens and residents employed outside the United States are generally subject to Social Security and Medicare tax if the employer is an American employer.

Suggested language for organizing documents of trusts applying for recognition of exemption under IRC section 501(c)(3).

Certain current refundings of qualified mortgage bonds (QMBs) may qualify for an exception to the volume cap requirement. Repayments of mortgage loans made with QMBs may be used to make new loans, with certain limitations.

Sample articles of organization containing required provisions for a private foundation created as a trust.

An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.

For taxpayers under an existing Installment Agreement/Payment Plan, payments due between April 1 and July 15, 2020 are suspended. Taxpayers who are currently unable to comply with the terms of an Installment Payment Agreement, including a Direct Debit Installment Agreement, may suspend payments during this period if they prefer. Furthermore, the IRS will not default any Installment Agreements/Payment Plans during this period. By law, interest will continue to accrue on any unpaid balances.