Thursday, February 9, 2012

Exempt Organizations News

Request for Miscellaneous Determination

The new form 8940 can be used to make a request for a determination that an organization is exempt from the requirement of filing a 990 form, among other more obscure requests. See section 8d at the link below:

Select Check

This is an on-line search tool that allows users to select an exempt organization and check certain information about its federal tax status and filings. 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),

• Have had their tax-exempt status automatically revoked because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List), or

• Have filed a Form 990-N annual electronic notice (e-Postcard).

Beginning in February 2012, Exempt Organizations Select Check data will generally be updated on the third Monday of each month for automatically revoked organizations and organizations eligible to receive deductible contributions, and weekly for Form 990-N (e-Postcard) filings. 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

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