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Found 1410 Matching Items; Displaying 721 - 730.
Transfer of assets to a public charity: Private foundation termination
Discussion of provisions for termination of private foundation status by transfer of assets to a public charity under Code section 507(b)(1)(A).
General Information
Charities and Nonprofits
IRS advance approval of set-aside
IRS advance approval of set-aside
General Information
Charities and Nonprofits
Retirement plan notices to interested parties
An employer must notify interested parties when it applies for an IRS determination of the plan's qualified status.
General Information
Administrators
Understanding Your CP120A Notice
Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
General Information
Individuals
CEO of Nigerian airline and co-defendant indicted for obstruction of justice
Oct. 11, 2024 — Allen Onyema, the Chairman, CEO, and founder of Air Peace, a Nigerian airline, has been charged in a superseding indictment with obstruction of justice for submitting false documents to the government in an effort to end an investigation of him that resulted in earlier charges of bank fraud and money laundering. Ejiroghene Eghagha, the airline’s Chief of Administration and Finance, was also charged for participating in the obstruction scheme, as well as in the earlier bank fraud counts.
News
News Media
Annual electronic notice (Form 990-N) for small organizations FAQs: ob体育 to file
ob体育 do I file the e-Postcard?
Tax Administration (Non-Authoritative)
Charities and Nonprofits
IRS continues reopening closed Taxpayer Assistance Centers; begins special series of Community Assistance Visits to help taxpayers in 8 states to expand service for people who aren’t near agency offices
IR-2023-127, July 14, 2023 — As part of an expanding effort to improve service, the Internal Revenue Service continues expanding Taxpayer Assistance Centers across the country while also starting a special series of events to help taxpayers located in areas not close to the agency’s in-person offices.
News
News Media, Individuals
Legal advice issued to program managers during 2007
2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals
2021 Child Tax Credit and advance Child Tax Credit payments — Topic G: Receiving advance Child Tax Credit payments
Frequently asked questions about the 2021 Child Tax Credit and Advance Child Tax Credit Payments Topic G
General Information
Individuals
Employee Retention Credit
The Employee Retention Credit is a refundable tax credit against certain employment taxes equal to 50% of the qualified wages an eligible employer pays to employees after March 12, 2020, and before Jan. 1, 2021.
General Information
Businesses