SOI Tax Stats - SOI Bulletin: Summer 2005

SOI Tax Stats - SOI Bulletin: Summer 2005
About IRS
Tax Professionals

Private benefit in Section 501(c)(4)

Discussion of private benefit under Code section 501(c)(4)
General Information
Charities and Nonprofits

EO operational requirements: Notifying IRS of changes in name or address

What must an exempt organization do if it has changed its name or address?
General Information
Charities and Nonprofits

Exempt organization: Bylaws

Discussion of the by-laws of tax-exempt organizations
General Information
Charities and Nonprofits

Eligible educational inst

Find out what is an Eligible Educational Institution to qualify for the education credits.
General Information
Individuals

Terminations — Underfunded single employer defined benefit plans

This issue snapshot focuses on terminating, underfunded, single-employer defined benefit plans not subject to the Pension Benefit Guarantee Corporation (PBGC).
General Information
Individuals, Tax Professionals, Administrators, Volunteer Preparers

Guidance on live data and cloud computing requests and 45-day notifications

Topics include Cloud Computing: receiving, processing, storing, or transmitting FTI in a cloud environment; Live Data Testing: use of live FTI in a testing environment; and the 45-day notification process.
General Information

Risk management

Topics include an overview of the risk model used to score agencies on their risk posture, current risk treatment streams, and the current program health score.
General Information

Understanding your CP187 notice

This notice reminds you about the amount you owe in tax, penalty, and interest.
General Information
Individuals

Hybrid reviews

Topics include the steps for conducting reviews using the hybrid approach (combination of on-site reviews and remove assessments), including pre-review activities, review team assignments, data center/shared site reviews, and review closings.
General Information