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Can 1040x Be Filed Electronically

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Can 1040x Be Filed Electronically

Can 1040x be filed electronically 3. Can 1040x be filed electronically   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Can 1040x be filed electronically Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Can 1040x be filed electronically Certain contracts held by a charitable remainder trust. Can 1040x be filed electronically Excise Taxes. Can 1040x be filed electronically Indoor tanning services. Can 1040x be filed electronically Application for Recognition of ExemptionPolitical activity. Can 1040x be filed electronically Private delivery service. Can 1040x be filed electronically Amendments to organizing documents required. Can 1040x be filed electronically How to show reasonable action and good faith. Can 1040x be filed electronically Not acting reasonably and in good faith. Can 1040x be filed electronically Prejudicing the interest of the Government. Can 1040x be filed electronically Procedure for requesting extension. Can 1040x be filed electronically More information. Can 1040x be filed electronically Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. Can 1040x be filed electronically Grass roots expenditures. Can 1040x be filed electronically Lobbying nontaxable amount. Can 1040x be filed electronically Grass roots nontaxable amount. Can 1040x be filed electronically Organization that no longer qualifies. Can 1040x be filed electronically Tax on organization. Can 1040x be filed electronically Tax on managers. Can 1040x be filed electronically Taxes on organizations. Can 1040x be filed electronically Taxes on managers. Can 1040x be filed electronically Political expenditures. Can 1040x be filed electronically Correction of expenditure. Can 1040x be filed electronically Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. Can 1040x be filed electronically Religious. Can 1040x be filed electronically Charitable. Can 1040x be filed electronically Scientific. Can 1040x be filed electronically Testing for public safety. Can 1040x be filed electronically Literary. Can 1040x be filed electronically Educational. Can 1040x be filed electronically Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). Can 1040x be filed electronically The prevention of cruelty to children or animals. Can 1040x be filed electronically To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Can 1040x be filed electronically A trust is a fund or foundation and will qualify. Can 1040x be filed electronically However, an individual or a partnership will not qualify. Can 1040x be filed electronically Examples. Can 1040x be filed electronically   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. Can 1040x be filed electronically Child care organizations. Can 1040x be filed electronically   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. Can 1040x be filed electronically Instrumentalities. Can 1040x be filed electronically   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). Can 1040x be filed electronically Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Can 1040x be filed electronically However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Can 1040x be filed electronically A state or municipality itself does not qualify for exemption. Can 1040x be filed electronically Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. Can 1040x be filed electronically Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. Can 1040x be filed electronically Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. Can 1040x be filed electronically Fundraising events. Can 1040x be filed electronically   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. Can 1040x be filed electronically This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. Can 1040x be filed electronically   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. Can 1040x be filed electronically If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. Can 1040x be filed electronically You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. Can 1040x be filed electronically See Disclosure of Quid Pro Quo Contributions in chapter 2. Can 1040x be filed electronically Exemption application not filed. Can 1040x be filed electronically   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Can 1040x be filed electronically Separate fund—contributions that are deductible. Can 1040x be filed electronically   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. Can 1040x be filed electronically   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. Can 1040x be filed electronically A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. Can 1040x be filed electronically Personal benefit contracts. Can 1040x be filed electronically   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. Can 1040x be filed electronically   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. Can 1040x be filed electronically Certain annuity contracts. Can 1040x be filed electronically   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). Can 1040x be filed electronically Certain contracts held by a charitable remainder trust. Can 1040x be filed electronically   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. Can 1040x be filed electronically Excise tax. Can 1040x be filed electronically   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. Can 1040x be filed electronically The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Can 1040x be filed electronically Excise Taxes. Can 1040x be filed electronically   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Can 1040x be filed electronically Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. Can 1040x be filed electronically Indoor tanning services. Can 1040x be filed electronically   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Can 1040x be filed electronically For more information, go to IRS. Can 1040x be filed electronically gov and select Affordable Care Act Tax Provisions. Can 1040x be filed electronically Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. Can 1040x be filed electronically For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. Can 1040x be filed electronically See the organization headings that follow for specific information your organization may need to provide. Can 1040x be filed electronically Form 1023. Can 1040x be filed electronically   Your organization must file its application for recognition of exemption on Form 1023. Can 1040x be filed electronically See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Can 1040x be filed electronically Some organizations are not required to file Form 1023. Can 1040x be filed electronically See Organizations Not Required To File Form 1023, later. Can 1040x be filed electronically    Additional information to help you complete your application can be found online. Can 1040x be filed electronically Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. Can 1040x be filed electronically See Exemption Requirements - Section 501(c)(3) Organizations. Can 1040x be filed electronically   Form 1023 and accompanying statements must show that all of the following are true. Can 1040x be filed electronically The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Can 1040x be filed electronically ) specified in the introduction to this chapter. Can 1040x be filed electronically No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Can 1040x be filed electronically You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. Can 1040x be filed electronically The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. Can 1040x be filed electronically See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Can 1040x be filed electronically Political activity. Can 1040x be filed electronically   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). Can 1040x be filed electronically Such participation or intervention includes the publishing or distributing of statements. Can 1040x be filed electronically   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. Can 1040x be filed electronically Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. Can 1040x be filed electronically Effective date of exemption. Can 1040x be filed electronically   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. Can 1040x be filed electronically These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. Can 1040x be filed electronically If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. Can 1040x be filed electronically Otherwise, exemption will be recognized only from the date of receipt. Can 1040x be filed electronically The date of receipt is the date of the U. Can 1040x be filed electronically S. Can 1040x be filed electronically postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. Can 1040x be filed electronically Private delivery service. Can 1040x be filed electronically   If a private delivery service designated by the IRS, rather than the U. Can 1040x be filed electronically S. Can 1040x be filed electronically Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Can 1040x be filed electronically The following private delivery services have been designated by the IRS. Can 1040x be filed electronically DHL Express (DHL): DHL “Same Day” Service. Can 1040x be filed electronically Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Can 1040x be filed electronically United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can 1040x be filed electronically M. Can 1040x be filed electronically , UPS Worldwide Express Plus, and UPS Worldwide Express. Can 1040x be filed electronically Amendments to organizing documents required. Can 1040x be filed electronically   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. Can 1040x be filed electronically If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. Can 1040x be filed electronically Extensions of time for filing. Can 1040x be filed electronically   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Can 1040x be filed electronically Automatic 12-month extension. Can 1040x be filed electronically Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. Can 1040x be filed electronically To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Can 1040x be filed electronically 9100-2. Can 1040x be filed electronically ” Discretionary extensions. Can 1040x be filed electronically An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. Can 1040x be filed electronically How to show reasonable action and good faith. Can 1040x be filed electronically   An organization acted reasonably and showed good faith if at least one of the following is true. Can 1040x be filed electronically The organization requests relief before its failure to file is discovered by the IRS. Can 1040x be filed electronically The organization failed to file because of intervening events beyond its control. Can 1040x be filed electronically The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. Can 1040x be filed electronically The organization reasonably relied upon the written advice of the IRS. Can 1040x be filed electronically The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Can 1040x be filed electronically An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. Can 1040x be filed electronically Not acting reasonably and in good faith. Can 1040x be filed electronically   An organization has not acted reasonably and in good faith under the following circumstances. Can 1040x be filed electronically It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. Can 1040x be filed electronically It was informed of the requirement to file and related tax consequences, but chose not to file. Can 1040x be filed electronically It uses hindsight in requesting relief. Can 1040x be filed electronically The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. Can 1040x be filed electronically Prejudicing the interest of the Government. Can 1040x be filed electronically   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. Can 1040x be filed electronically Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. Can 1040x be filed electronically The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. Can 1040x be filed electronically The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. Can 1040x be filed electronically Procedure for requesting extension. Can 1040x be filed electronically   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Can 1040x be filed electronically A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Can 1040x be filed electronically Any documents relevant to the application. Can 1040x be filed electronically An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Can 1040x be filed electronically If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. Can 1040x be filed electronically This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Can 1040x be filed electronically ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. Can 1040x be filed electronically This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Can 1040x be filed electronically The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Can 1040x be filed electronically These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Can 1040x be filed electronically ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. Can 1040x be filed electronically The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. Can 1040x be filed electronically The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Can 1040x be filed electronically   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Can 1040x be filed electronically Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Can 1040x be filed electronically More information. Can 1040x be filed electronically   For more information about these procedures, see Regulations sections 301. Can 1040x be filed electronically 9100-1, 301. Can 1040x be filed electronically 9100-2, 301. Can 1040x be filed electronically 9100-3, Revenue Procedure 2013-4, section 6. Can 1040x be filed electronically 04, 2013-1 I. Can 1040x be filed electronically R. Can 1040x be filed electronically B. Can 1040x be filed electronically 126, and Revenue Procedure 2013-8, 2013-1 I. Can 1040x be filed electronically R. Can 1040x be filed electronically B. Can 1040x be filed electronically 237. Can 1040x be filed electronically See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Can 1040x be filed electronically Notification from the IRS. Can 1040x be filed electronically   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Can 1040x be filed electronically Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Can 1040x be filed electronically These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Can 1040x be filed electronically Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Can 1040x be filed electronically These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Can 1040x be filed electronically Filing Form 1023 to establish exemption. Can 1040x be filed electronically   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. Can 1040x be filed electronically By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Can 1040x be filed electronically A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Can 1040x be filed electronically Private foundations. Can 1040x be filed electronically   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. Can 1040x be filed electronically Gross receipts test. Can 1040x be filed electronically   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. Can 1040x be filed electronically   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. Can 1040x be filed electronically For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. Can 1040x be filed electronically The organization must file Form 1023 within 90 days after the end of its second tax year. Can 1040x be filed electronically   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. Can 1040x be filed electronically However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. Can 1040x be filed electronically Example. Can 1040x be filed electronically   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Can 1040x be filed electronically It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Can 1040x be filed electronically It did not file a Form 1023. Can 1040x be filed electronically The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. Can 1040x be filed electronically Therefore, it did not have to file Form 1023 and is exempt for those years. Can 1040x be filed electronically However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Can 1040x be filed electronically Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Can 1040x be filed electronically If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. Can 1040x be filed electronically The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Can 1040x be filed electronically   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Can 1040x be filed electronically See the procedures for this extension discussed earlier. Can 1040x be filed electronically Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Can 1040x be filed electronically This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Can 1040x be filed electronically Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. Can 1040x be filed electronically These conditions for exemption are referred to as the organizational test. Can 1040x be filed electronically Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Can 1040x be filed electronically Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). Can 1040x be filed electronically The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. Can 1040x be filed electronically Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Can 1040x be filed electronically Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Can 1040x be filed electronically In interpreting an organization's articles, the law of the state where the organization was created is controlling. Can 1040x be filed electronically If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. Can 1040x be filed electronically The following are examples illustrating the organizational test. Can 1040x be filed electronically Example 1. Can 1040x be filed electronically Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Can 1040x be filed electronically These articles appropriately limit the organization's purposes. Can 1040x be filed electronically The organization meets the organizational test. Can 1040x be filed electronically Example 2. Can 1040x be filed electronically An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Can 1040x be filed electronically The organization will not be properly limited as to its purposes since all research is not scientific. Can 1040x be filed electronically The organization does not meet the organizational test. Can 1040x be filed electronically Example 3. Can 1040x be filed electronically An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Can 1040x be filed electronically The organization meets the organizational test. Can 1040x be filed electronically Example 4. Can 1040x be filed electronically If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. Can 1040x be filed electronically Example 5. Can 1040x be filed electronically If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. Can 1040x be filed electronically On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. Can 1040x be filed electronically Example 6. Can 1040x be filed electronically If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. Can 1040x be filed electronically Such purposes are vague and may be accomplished other than in an exempt manner. Can 1040x be filed electronically Example 7. Can 1040x be filed electronically A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Can 1040x be filed electronically A hospital may or may not be exempt depending on the manner in which it is operated. Can 1040x be filed electronically Example 8. Can 1040x be filed electronically An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. Can 1040x be filed electronically Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Can 1040x be filed electronically This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. Can 1040x be filed electronically If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Can 1040x be filed electronically Dedication. Can 1040x be filed electronically   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. Can 1040x be filed electronically Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Can 1040x be filed electronically Distribution. Can 1040x be filed electronically   Revenue Procedure 82-2, 1982-1 C. Can 1040x be filed electronically B. Can 1040x be filed electronically 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. Can 1040x be filed electronically The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Can 1040x be filed electronically   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. Can 1040x be filed electronically Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. Can 1040x be filed electronically Sample articles of organization. Can 1040x be filed electronically   See sample articles of organization in the Appendix in the back of this publication. Can 1040x be filed electronically Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. Can 1040x be filed electronically In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. Can 1040x be filed electronically You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Can 1040x be filed electronically If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. Can 1040x be filed electronically See also Private Schools , discussed later. Can 1040x be filed electronically Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. Can 1040x be filed electronically Advocacy of a position. Can 1040x be filed electronically   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. Can 1040x be filed electronically The mere presentation of unsupported opinion is not educational. Can 1040x be filed electronically Method not educational. Can 1040x be filed electronically   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). Can 1040x be filed electronically The following factors may indicate that the method is not educational. Can 1040x be filed electronically The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Can 1040x be filed electronically The facts that purport to support the viewpoint are distorted. Can 1040x be filed electronically The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. Can 1040x be filed electronically The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. Can 1040x be filed electronically   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. Can 1040x be filed electronically Qualifying organizations. Can 1040x be filed electronically   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. Can 1040x be filed electronically College book stores, cafeterias, restaurants, etc. Can 1040x be filed electronically   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. Can 1040x be filed electronically Alumni association. Can 1040x be filed electronically   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. Can 1040x be filed electronically If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . Can 1040x be filed electronically Athletic organization. Can 1040x be filed electronically   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. Can 1040x be filed electronically If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Can 1040x be filed electronically Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. Can 1040x be filed electronically If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Can 1040x be filed electronically Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. Can 1040x be filed electronically The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Can 1040x be filed electronically (This information also must be projected, so far as may be feasible, for the next academic year. Can 1040x be filed electronically ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Can 1040x be filed electronically A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Can 1040x be filed electronically A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. Can 1040x be filed electronically The public school district and county in which the school is located. Can 1040x be filed electronically How to determine racial composition. Can 1040x be filed electronically   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. Can 1040x be filed electronically Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Can 1040x be filed electronically The identity of individual students or members of the faculty and administrative staff should not be included with this information. Can 1040x be filed electronically   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. Can 1040x be filed electronically Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. Can 1040x be filed electronically Also, the school must circulate information that clearly states the school's admission policies. Can 1040x be filed electronically A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. Can 1040x be filed electronically The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Can 1040x be filed electronically The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. Can 1040x be filed electronically Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Can 1040x be filed electronically A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. Can 1040x be filed electronically A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. Can 1040x be filed electronically Policy statement. Can 1040x be filed electronically   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Can 1040x be filed electronically Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. Can 1040x be filed electronically Publicity requirement. Can 1040x be filed electronically   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Can 1040x be filed electronically Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. Can 1040x be filed electronically To satisfy this requirement, the school must use one of the following two methods. Can 1040x be filed electronically Method one. Can 1040x be filed electronically   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Can 1040x be filed electronically Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Can 1040x be filed electronically When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. Can 1040x be filed electronically If this method is used, the notice must meet the following printing requirements. Can 1040x be filed electronically It must appear in a section of the newspaper likely to be read by prospective students and their families. Can 1040x be filed electronically It must occupy at least 3 column inches. Can 1040x be filed electronically It must have its title printed in at least 12 point bold face type. Can 1040x be filed electronically It must have the remaining text printed in at least 8 point type. Can 1040x be filed electronically The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Can 1040x be filed electronically It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. Can 1040x be filed electronically   Method two. Can 1040x be filed electronically   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. Can 1040x be filed electronically If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. Can 1040x be filed electronically In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. Can 1040x be filed electronically The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. Can 1040x be filed electronically Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Can 1040x be filed electronically Exceptions. Can 1040x be filed electronically   The publicity requirements will not apply in the following situations. Can 1040x be filed electronically First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. Can 1040x be filed electronically These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. Can 1040x be filed electronically If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. Can 1040x be filed electronically Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . Can 1040x be filed electronically   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. Can 1040x be filed electronically The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. Can 1040x be filed electronically   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. Can 1040x be filed electronically Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. Can 1040x be filed electronically   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. Can 1040x be filed electronically The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Can 1040x be filed electronically In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Can 1040x be filed electronically Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. Can 1040x be filed electronically Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. Can 1040x be filed electronically Facilities and programs. Can 1040x be filed electronically   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Can 1040x be filed electronically Scholarship and loan programs. Can 1040x be filed electronically   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Can 1040x be filed electronically This must be known throughout the general community being served by the school and should be referred to in its publicity. Can 1040x be filed electronically Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. Can 1040x be filed electronically Certification. Can 1040x be filed electronically   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. Can 1040x be filed electronically   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Can 1040x be filed electronically Recordkeeping requirements. Can 1040x be filed electronically With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. Can 1040x be filed electronically Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Can 1040x be filed electronically Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Can 1040x be filed electronically Copies of all materials used by or on behalf of the school to solicit contributions. Can 1040x be filed electronically Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Can 1040x be filed electronically (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. Can 1040x be filed electronically ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. Can 1040x be filed electronically However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Can 1040x be filed electronically The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Can 1040x be filed electronically Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Can 1040x be filed electronically Exceptions. Can 1040x be filed electronically   The school does not have to independently maintain these records for IRS use if both of the following are true. Can 1040x be filed electronically Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. Can 1040x be filed electronically The school maintains copies of these reports from which this information is readily obtainable. Can 1040x be filed electronically If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. Can 1040x be filed electronically Failure to maintain records. Can 1040x be filed electronically   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. Can 1040x be filed electronically Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. Can 1040x be filed electronically However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. Can 1040x be filed electronically Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). Can 1040x be filed electronically Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. Can 1040x be filed electronically Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. Can 1040x be filed electronically Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. Can 1040x be filed electronically The rest of this section contains a description of the information to be provided by certain specific organizations. Can 1040x be filed electronically This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Can 1040x be filed electronically Each of the following organizations must submit the information described. Can 1040x be filed electronically Charitable organization supporting education. Can 1040x be filed electronically   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. Can 1040x be filed electronically Scholarships. Can 1040x be filed electronically   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Can 1040x be filed electronically Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Can 1040x be filed electronically How and by whom the recipients are or will be selected. Can 1040x be filed electronically If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Can 1040x be filed electronically If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. Can 1040x be filed electronically A copy of the scholarship application form and any brochures or literature describing the scholarship program. Can 1040x be filed electronically Hospital. Can 1040x be filed electronically   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Can 1040x be filed electronically   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Can 1040x be filed electronically You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. Can 1040x be filed electronically Submit also an appraisal showing the fair rental value of the rented space. Can 1040x be filed electronically Clinic. Can 1040x be filed electronically   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. Can 1040x be filed electronically Home for the aged. Can 1040x be filed electronically   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Can 1040x be filed electronically Community nursing bureau. Can 1040x be filed electronically   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. Can 1040x be filed electronically Organization providing loans. Can 1040x be filed electronically   If you make, or will make, loans for charitable and educational purposes, submit the following information. Can 1040x be filed electronically An explanation of the circumstances under which such loans are, or will be, made. Can 1040x be filed electronically Criteria for selection, including the rules of eligibility. Can 1040x be filed electronically How and by whom the recipients are or will be selected. Can 1040x be filed electronically Manner of repayment of the loan. Can 1040x be filed electronically Security required, if any. Can 1040x be filed electronically Interest charged, if any, and when payable. Can 1040x be filed electronically Copies in duplicate of the loan application and any brochures or literature describing the loan program. Can 1040x be filed electronically Public-interest law firms. Can 1040x be filed electronically   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. Can 1040x be filed electronically How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Can 1040x be filed electronically Whether the organization will accept fees for its services. Can 1040x be filed electronically A description of the cases litigated or to be litigated and how they benefit the public generally. Can 1040x be filed electronically Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. Can 1040x be filed electronically Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. Can 1040x be filed electronically Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. Can 1040x be filed electronically Acceptance of attorneys' fees. Can 1040x be filed electronically   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. Can 1040x be filed electronically Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Can 1040x be filed electronically   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. Can 1040x be filed electronically All fee awards must be paid to the organization and not to its individual staff attorneys. Can 1040x be filed electronically Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Can 1040x be filed electronically Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. Can 1040x be filed electronically   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. Can 1040x be filed electronically   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. Can 1040x be filed electronically Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Can 1040x be filed electronically That the particular religious beliefs of the organization are truly and sincerely held. Can 1040x be filed electronically That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Can 1040x be filed electronically Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. Can 1040x be filed electronically If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. Can 1040x be filed electronically Churches. Can 1040x be filed electronically   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. Can 1040x be filed electronically In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. Can 1040x be filed electronically   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Can 1040x be filed electronically Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Can 1040x be filed electronically The IRS considers the facts and circumstances of each organization applying for church status. Can 1040x be filed electronically Convention or association of churches. Can 1040x be filed electronically   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. Can 1040x be filed electronically Integrated auxiliaries. Can 1040x be filed electronically   An organization is an integrated auxiliary of a church if all the following are true. Can 1040x be filed electronically The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Can 1040x be filed electronically It is affiliated with a church or a convention or association of churches. Can 1040x be filed electronically It is internally supported. Can 1040x be filed electronically An organization is internally supported unless both of the following are true. Can 1040x be filed electronically It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). Can 1040x be filed electronically It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. Can 1040x be filed electronically Special rule. Can 1040x be filed electronically   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. Can 1040x be filed electronically   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. Can 1040x be filed electronically   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. Can 1040x be filed electronically Scientific Organizations You must show that your organization's research will be carried on in the public interest. Can 1040x be filed electronically Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. Can 1040x be filed electronically Aiding in the scientific education of college or university students. Can 1040x be filed electronically Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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Can 1040x be filed electronically 5. Can 1040x be filed electronically   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can 1040x be filed electronically You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can 1040x be filed electronically By selecting the method that is best for you, you will have quick and easy access to tax help. Can 1040x be filed electronically Free help with your tax return. Can 1040x be filed electronically   You can get free help preparing your return nationwide from IRS-certified volunteers. Can 1040x be filed electronically The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can 1040x be filed electronically The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can 1040x be filed electronically Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can 1040x be filed electronically In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can 1040x be filed electronically To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can 1040x be filed electronically gov, download the IRS2Go app, or call 1-800-906-9887. Can 1040x be filed electronically   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can 1040x be filed electronically To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can 1040x be filed electronically aarp. Can 1040x be filed electronically org/money/taxaide or call 1-888-227-7669. Can 1040x be filed electronically For more information on these programs, go to IRS. Can 1040x be filed electronically gov and enter “VITA” in the search box. Can 1040x be filed electronically Internet. Can 1040x be filed electronically    IRS. Can 1040x be filed electronically gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can 1040x be filed electronically Download the free IRS2Go app from the iTunes app store or from Google Play. Can 1040x be filed electronically Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can 1040x be filed electronically Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can 1040x be filed electronically gov or download the IRS2Go app and select the Refund Status option. Can 1040x be filed electronically The IRS issues more than 9 out of 10 refunds in less than 21 days. Can 1040x be filed electronically Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can 1040x be filed electronically You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can 1040x be filed electronically The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can 1040x be filed electronically Use the Interactive Tax Assistant (ITA) to research your tax questions. Can 1040x be filed electronically No need to wait on the phone or stand in line. Can 1040x be filed electronically The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can 1040x be filed electronically When you reach the response screen, you can print the entire interview and the final response for your records. Can 1040x be filed electronically New subject areas are added on a regular basis. Can 1040x be filed electronically  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can 1040x be filed electronically gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can 1040x be filed electronically You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can 1040x be filed electronically The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can 1040x be filed electronically When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can 1040x be filed electronically Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can 1040x be filed electronically You can also ask the IRS to mail a return or an account transcript to you. Can 1040x be filed electronically Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can 1040x be filed electronically gov or by calling 1-800-908-9946. Can 1040x be filed electronically Tax return and tax account transcripts are generally available for the current year and the past three years. Can 1040x be filed electronically Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can 1040x be filed electronically Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can 1040x be filed electronically If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can 1040x be filed electronically Check the status of your amended return using Where's My Amended Return? Go to IRS. Can 1040x be filed electronically gov and enter Where's My Amended Return? in the search box. Can 1040x be filed electronically You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can 1040x be filed electronically It can take up to 3 weeks from the date you mailed it to show up in our system. Can 1040x be filed electronically Make a payment using one of several safe and convenient electronic payment options available on IRS. Can 1040x be filed electronically gov. Can 1040x be filed electronically Select the Payment tab on the front page of IRS. Can 1040x be filed electronically gov for more information. Can 1040x be filed electronically Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can 1040x be filed electronically Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can 1040x be filed electronically gov. Can 1040x be filed electronically Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can 1040x be filed electronically Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can 1040x be filed electronically gov. Can 1040x be filed electronically Request an Electronic Filing PIN by going to IRS. Can 1040x be filed electronically gov and entering Electronic Filing PIN in the search box. Can 1040x be filed electronically Download forms, instructions and publications, including accessible versions for people with disabilities. Can 1040x be filed electronically Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can 1040x be filed electronically gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can 1040x be filed electronically An employee can answer questions about your tax account or help you set up a payment plan. Can 1040x be filed electronically Before you visit, check the Office Locator on IRS. Can 1040x be filed electronically gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can 1040x be filed electronically If you have a special need, such as a disability, you can request an appointment. Can 1040x be filed electronically Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can 1040x be filed electronically Apply for an Employer Identification Number (EIN). Can 1040x be filed electronically Go to IRS. Can 1040x be filed electronically gov and enter Apply for an EIN in the search box. Can 1040x be filed electronically Read the Internal Revenue Code, regulations, or other official guidance. Can 1040x be filed electronically Read Internal Revenue Bulletins. Can 1040x be filed electronically Sign up to receive local and national tax news and more by email. Can 1040x be filed electronically Just click on “subscriptions” above the search box on IRS. Can 1040x be filed electronically gov and choose from a variety of options. Can 1040x be filed electronically Phone. Can 1040x be filed electronically    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can 1040x be filed electronically Download the free IRS2Go app from the iTunes app store or from Google Play. Can 1040x be filed electronically Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can 1040x be filed electronically gov, or download the IRS2Go app. Can 1040x be filed electronically Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can 1040x be filed electronically The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can 1040x be filed electronically Most VITA and TCE sites offer free electronic filing. Can 1040x be filed electronically Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can 1040x be filed electronically Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can 1040x be filed electronically Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can 1040x be filed electronically If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can 1040x be filed electronically The IRS issues more than 9 out of 10 refunds in less than 21 days. Can 1040x be filed electronically Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can 1040x be filed electronically Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can 1040x be filed electronically The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can 1040x be filed electronically Note, the above information is for our automated hotline. Can 1040x be filed electronically Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can 1040x be filed electronically Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can 1040x be filed electronically You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can 1040x be filed electronically It can take up to 3 weeks from the date you mailed it to show up in our system. Can 1040x be filed electronically Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can 1040x be filed electronically You should receive your order within 10 business days. Can 1040x be filed electronically Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can 1040x be filed electronically If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can 1040x be filed electronically Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can 1040x be filed electronically The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can 1040x be filed electronically These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can 1040x be filed electronically Mail. Can 1040x be filed electronically   You can send your order for forms, instructions, and publications to the address below. Can 1040x be filed electronically You should receive a response within 10 business days after your request is received. Can 1040x be filed electronically Internal Revenue Service 1201 N. Can 1040x be filed electronically Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can 1040x be filed electronically The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can 1040x be filed electronically Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can 1040x be filed electronically   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can 1040x be filed electronically We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can 1040x be filed electronically You face (or your business is facing) an immediate threat of adverse action. Can 1040x be filed electronically You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can 1040x be filed electronically   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can 1040x be filed electronically Here's why we can help: TAS is an independent organization within the IRS. Can 1040x be filed electronically Our advocates know how to work with the IRS. Can 1040x be filed electronically Our services are free and tailored to meet your needs. Can 1040x be filed electronically We have offices in every state, the District of Columbia, and Puerto Rico. Can 1040x be filed electronically   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Can 1040x be filed electronically irs. Can 1040x be filed electronically gov/Advocate, or call us toll-free at 1-877-777-4778. Can 1040x be filed electronically   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can 1040x be filed electronically If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Can 1040x be filed electronically irs. Can 1040x be filed electronically gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Can 1040x be filed electronically Low Income Taxpayer Clinics. Can 1040x be filed electronically    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can 1040x be filed electronically Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can 1040x be filed electronically Visit www. Can 1040x be filed electronically irs. Can 1040x be filed electronically gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can 1040x be filed electronically Prev  Up  Next   Home   More Online Publications