IRS guidance plan 2013-2014 - Exempt organization priority guidance projects 

August 12:  The Treasury Department and IRS released the “2013-2014 Priority Guidance Plan.”

The priority guidance plan [PDF 96 KB] is a list of projects that the tax authorities intend to work on during the period ending June 30, 2014, and includes projects relating to tax law issues in every conceivable area, ranging from consolidated returns to tax administration.

Exempt organization guidance projects

Projects under the heading “Exempt Organizations” include:

  • Revenue procedures updating grantor- and contributor-reliance criteria under sections 170 and 509
  • Revenue procedure to update Rev. Proc. 2011-33 for “EO Select Check”
  • Guidance under section 501(c)(4) relating to measurement of an organization’s primary activity and whether it is operated primarily for the promotion of social welfare, including guidance relating to political campaign intervention
  • Final regulations under sections 501(r) and 6033 on additional requirements for charitable hospitals as added by section 9007 of the Affordable Care Act (ACA) (note that proposed regulations were published June 26, 2012, and April 5, 2013)
  • Additional guidance on section 509(a)(3) supporting organizations
  • Guidance under section 4941 regarding a private foundation’s investment in a partnership in which disqualified persons are also partners
  • Final regulations under section 4944 on program-related investments (note that proposed regulations were published April 19, 2012)
  • Guidance regarding the new excise taxes on donor advised funds and fund management as added by section 1231 of the Pension Protection Act of 2006
  • Regulations under sections 6011 and 6071 regarding the return and filing requirements for the section 4959 excise tax for community health needs assessments failures by charitable hospitals as added by ACA
  • Guidance under section 6033 on returns of exempt organizations
  • Final regulations under section 6104(c) relating to information sharing between the IRS and state authorities (note that proposed regulations were published March 15, 2011)
  • Final regulations under section 7611 relating to church tax inquiries and examinations (note that proposed regulations were published August 5, 2009)
  • The IRS priority guidance plan also includes projects relating to regulations concerning the fractions rule under section 514(c)(9) and regulations under section 512 explaining how to compute unrelated business taxable income of voluntary employees’ beneficiary associations described in section 501(c)(9).

Projects relating to charitable contributions include final regulations under section 170 regarding charitable contributions (note that proposed regulations were published August 7, 2008), and regulations under section 170(f)(8) regarding donor substantiation of charitable contributions.

Other projects

Many other projects of interest to exempt organizations include, for example, projects involving employee benefits; a project involving regulations under section 7701 providing criteria for treating an entity as an integral part of a state, local, or tribal government; and a project related to the Supreme Court’s decision with respect to the Defense of Marriage Act.

For more information, contact:

Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084

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