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File 2007 Fed Income Tax

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File 2007 Fed Income Tax

File 2007 fed income tax Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. File 2007 fed income tax The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. File 2007 fed income tax Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. File 2007 fed income tax Exclusion or deduction. File 2007 fed income tax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File 2007 fed income tax Your employer can tell you whether your benefit plan qualifies. File 2007 fed income tax To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File 2007 fed income tax You cannot use Form 1040EZ. File 2007 fed income tax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File 2007 fed income tax Therefore, you would not get an exclusion from wages. File 2007 fed income tax Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File 2007 fed income tax To claim the deduction, you must use Form 2441. File 2007 fed income tax   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File 2007 fed income tax Statement for employee. File 2007 fed income tax   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. File 2007 fed income tax Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File 2007 fed income tax Qualifying person(s). File 2007 fed income tax   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. File 2007 fed income tax If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. File 2007 fed income tax Your disabled spouse who is not physically or mentally able to care for himself or herself. File 2007 fed income tax Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). File 2007 fed income tax Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. File 2007 fed income tax For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. File 2007 fed income tax Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. File 2007 fed income tax Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. File 2007 fed income tax   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File 2007 fed income tax   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. File 2007 fed income tax Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. File 2007 fed income tax Supplemental security income (SSI) payments. File 2007 fed income tax   Social security benefits do not include SSI payments, which are not taxable. File 2007 fed income tax Do not include these payments in your income. File 2007 fed income tax Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. File 2007 fed income tax You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. File 2007 fed income tax Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. File 2007 fed income tax You may be entitled to a tax credit if you were permanently and totally disabled when you retired. File 2007 fed income tax For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. File 2007 fed income tax Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. File 2007 fed income tax Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. File 2007 fed income tax For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. File 2007 fed income tax Retirement and profit-sharing plans. File 2007 fed income tax   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. File 2007 fed income tax The payments must be reported as a pension or annuity. File 2007 fed income tax Accrued leave payment. File 2007 fed income tax   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. File 2007 fed income tax The payment is not a disability payment. File 2007 fed income tax Include it in your income in the tax year you receive it. File 2007 fed income tax See Publication 525, Taxable and Nontaxable Income, for more information. File 2007 fed income tax Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. File 2007 fed income tax For information about military and government disability pensions, see Publication 525. File 2007 fed income tax VA disability benefits. File 2007 fed income tax   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. File 2007 fed income tax If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. File 2007 fed income tax   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. File 2007 fed income tax These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. File 2007 fed income tax Other Payments You may receive other payments that are related to your disability. File 2007 fed income tax The following payments are not taxable. File 2007 fed income tax Benefit payments from a public welfare fund, such as payments due to blindness. File 2007 fed income tax Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. File 2007 fed income tax Compensatory (but not punitive) damages for physical injury or physical sickness. File 2007 fed income tax Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. File 2007 fed income tax Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. File 2007 fed income tax Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. File 2007 fed income tax Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. File 2007 fed income tax More detailed information can be found in Publication 525. File 2007 fed income tax Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. File 2007 fed income tax Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. File 2007 fed income tax These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. File 2007 fed income tax This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. File 2007 fed income tax For more information, see Publication 525. File 2007 fed income tax Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. File 2007 fed income tax You must use Schedule A (Form 1040) to itemize your deductions. File 2007 fed income tax See your form instructions for information on the standard deduction and the deductions you can itemize. File 2007 fed income tax The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. File 2007 fed income tax Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. File 2007 fed income tax Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. File 2007 fed income tax They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. File 2007 fed income tax You can deduct only the amount of your medical and dental expenses that is more than 10% (7. File 2007 fed income tax 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. File 2007 fed income tax The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. File 2007 fed income tax For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). File 2007 fed income tax Artificial limbs, contact lenses, eyeglasses, and hearing aids. File 2007 fed income tax The part of the cost of Braille books and magazines that is more than the price of regular printed editions. File 2007 fed income tax Cost and repair of special telephone equipment for hearing-impaired persons. File 2007 fed income tax Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. File 2007 fed income tax ” Cost and care of a guide dog or other animal aiding a person with a physical disability. File 2007 fed income tax Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. File 2007 fed income tax This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. File 2007 fed income tax Premiums for qualified long-term care insurance, up to certain amounts. File 2007 fed income tax Improvements to a home that do not increase its value if the main purpose is medical care. File 2007 fed income tax An example is constructing entrance or exit ramps. File 2007 fed income tax Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. File 2007 fed income tax See Publication 502 for more information. File 2007 fed income tax Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. File 2007 fed income tax If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. File 2007 fed income tax 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. File 2007 fed income tax You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File 2007 fed income tax Impairment-related expenses defined. File 2007 fed income tax   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File 2007 fed income tax Publication 502 contains more detailed information. File 2007 fed income tax Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. File 2007 fed income tax Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. File 2007 fed income tax To qualify, you must pay these expenses so you can work or look for work. File 2007 fed income tax The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File 2007 fed income tax You can claim the credit on Form 1040 or 1040A. File 2007 fed income tax You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. File 2007 fed income tax You figure the credit on Form 2441. File 2007 fed income tax For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. File 2007 fed income tax Publication 503, Child and Dependent Care Expenses, contains more detailed information. File 2007 fed income tax Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. File 2007 fed income tax S. File 2007 fed income tax citizen or a resident alien and either of the following apply. File 2007 fed income tax You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. File 2007 fed income tax You can claim the credit on Form 1040 or 1040A. File 2007 fed income tax You figure the credit on Schedule R. File 2007 fed income tax For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. File 2007 fed income tax Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. File 2007 fed income tax Earned Income Credit This credit is based on the amount of your earned income. File 2007 fed income tax You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. File 2007 fed income tax To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. File 2007 fed income tax If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. File 2007 fed income tax You cannot use Form 1040EZ if you have a qualifying child. File 2007 fed income tax Qualifying child. File 2007 fed income tax   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. File 2007 fed income tax Earned income. File 2007 fed income tax   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. File 2007 fed income tax However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. File 2007 fed income tax More information. File 2007 fed income tax   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. File 2007 fed income tax Publication 596, Earned Income Credit (EIC), contains more detailed information. File 2007 fed income tax Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. File 2007 fed income tax A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. File 2007 fed income tax This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. File 2007 fed income tax In this case you do not have to pay employment taxes on the amount you pay. File 2007 fed income tax But if you control what work is done and how it is done, the worker is your employee. File 2007 fed income tax If you possess the right to discharge a worker, that worker is generally considered to be your employee. File 2007 fed income tax If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. File 2007 fed income tax To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. File 2007 fed income tax Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. File 2007 fed income tax Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. File 2007 fed income tax For more information, see chapter 7 of Publication 535, Business Expenses. File 2007 fed income tax Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. File 2007 fed income tax The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. File 2007 fed income tax See Form 8826, Disabled Access Credit, for more information. File 2007 fed income tax Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. File 2007 fed income tax One targeted group consists of vocational rehabilitation referrals. File 2007 fed income tax These are individuals who have a physical or mental disability that results in a substantial handicap to employment. File 2007 fed income tax See Form 5884, Work Opportunity Credit. File 2007 fed income tax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File 2007 fed income tax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File 2007 fed income tax Free help with your tax return. File 2007 fed income tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2007 fed income tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File 2007 fed income tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2007 fed income tax 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. File 2007 fed income tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2007 fed income tax To find the nearest VITA or TCE site, visit IRS. File 2007 fed income tax gov or call 1-800-906-9887. File 2007 fed income tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2007 fed income tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2007 fed income tax aarp. File 2007 fed income tax org/money/taxaide or call 1-888-227-7669. File 2007 fed income tax   For more information on these programs, go to IRS. File 2007 fed income tax gov and enter “VITA” in the search box. File 2007 fed income tax Internet. File 2007 fed income tax IRS. File 2007 fed income tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File 2007 fed income tax Apply for an Employer Identification Number (EIN). File 2007 fed income tax Go to IRS. File 2007 fed income tax gov and enter Apply for an EIN in the search box. File 2007 fed income tax Request an Electronic Filing PIN by going to IRS. File 2007 fed income tax gov and entering Electronic Filing PIN in the search box. File 2007 fed income tax Check the status of your 2013 refund with Where's My Refund? Go to IRS. File 2007 fed income tax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2007 fed income tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2007 fed income tax Check the status of your amended return. File 2007 fed income tax Go to IRS. File 2007 fed income tax gov and enter Where's My Amended Return in the search box. File 2007 fed income tax Download forms, instructions, and publications, including some accessible versions. File 2007 fed income tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File 2007 fed income tax gov or IRS2Go. File 2007 fed income tax Tax return and tax account transcripts are generally available for the current year and past three years. File 2007 fed income tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 2007 fed income tax gov. File 2007 fed income tax 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. File 2007 fed income tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 2007 fed income tax gov. File 2007 fed income tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File 2007 fed income tax gov or IRS2Go. File 2007 fed income tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File 2007 fed income tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File 2007 fed income tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File 2007 fed income tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File 2007 fed income tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 2007 fed income tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File 2007 fed income tax gov. File 2007 fed income tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2007 fed income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2007 fed income tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File 2007 fed income tax AARP offers the Tax-Aide counseling program as part of the TCE program. File 2007 fed income tax Visit AARP's website to find the nearest Tax-Aide location. File 2007 fed income tax Research your tax questions. File 2007 fed income tax Search publications and instructions by topic or keyword. File 2007 fed income tax Read the Internal Revenue Code, regulations, or other official guidance. File 2007 fed income tax Read Internal Revenue Bulletins. File 2007 fed income tax Sign up to receive local and national tax news by email. File 2007 fed income tax Phone. File 2007 fed income tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 2007 fed income tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File 2007 fed income tax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. File 2007 fed income tax Call to locate the nearest volunteer help site, 1-800-906-9887. File 2007 fed income tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File 2007 fed income tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File 2007 fed income tax Most VITA and TCE sites offer free electronic filing. File 2007 fed income tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 2007 fed income tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 2007 fed income tax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File 2007 fed income tax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File 2007 fed income tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File 2007 fed income tax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2007 fed income tax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2007 fed income tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2007 fed income tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 2007 fed income tax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File 2007 fed income tax You should receive your order within 10 business days. File 2007 fed income tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File 2007 fed income tax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File 2007 fed income tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File 2007 fed income tax Call to ask tax questions, 1-800-829-1040. File 2007 fed income tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 2007 fed income tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 2007 fed income tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File 2007 fed income tax gsa. File 2007 fed income tax gov/fedrelay. File 2007 fed income tax Walk-in. File 2007 fed income tax You can find a selection of forms, publications and services — in-person, face-to-face. File 2007 fed income tax Products. File 2007 fed income tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2007 fed income tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2007 fed income tax Services. File 2007 fed income tax You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2007 fed income tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2007 fed income tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File 2007 fed income tax No appointment is necessary—just walk in. File 2007 fed income tax Before visiting, check www. File 2007 fed income tax irs. File 2007 fed income tax gov/localcontacts for hours of operation and services provided. File 2007 fed income tax Mail. File 2007 fed income tax You can send your order for forms, instructions, and publications to the address below. File 2007 fed income tax You should receive a response within 10 business days after your request is received. File 2007 fed income tax  Internal Revenue Service 1201 N. File 2007 fed income tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File 2007 fed income tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2007 fed income tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 2007 fed income tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File 2007 fed income tax 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. File 2007 fed income tax You face (or your business is facing) an immediate threat of adverse action. File 2007 fed income tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 2007 fed income tax   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. File 2007 fed income tax Here's why we can help: TAS is an independent organization within the IRS. File 2007 fed income tax Our advocates know how to work with the IRS. File 2007 fed income tax Our services are free and tailored to meet your needs. File 2007 fed income tax We have offices in every state, the District of Columbia, and Puerto Rico. File 2007 fed income tax 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. File 2007 fed income tax irs. File 2007 fed income tax gov/advocate, or call us toll-free at 1-877-777-4778. File 2007 fed income tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 2007 fed income tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 2007 fed income tax irs. File 2007 fed income tax gov/sams. File 2007 fed income tax Low Income Taxpayer Clinics. File 2007 fed income tax   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. File 2007 fed income tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 2007 fed income tax Visit www. File 2007 fed income tax TaxpayerAdvocate. File 2007 fed income tax irs. File 2007 fed income tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 2007 fed income tax Prev  Up  Next   Home   More Online Publications
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Foreign Account Tax Compliance Act

ALERT  

Regulations coordinating chapters 3, 4, 61, and section 3406 of the Internal Revenue Code and revising the final FATCA regulations have been posted to the Federal Register for publication.

See below for links to the new final and temporary regulations (and the associated notices of proposed rulemaking by cross-reference). Please note: Clicking any of the Federal Register publication links below will direct you first to an intermediate web page advising that you are leaving the IRS website. Click the button indicating you wish to leave the IRS website. 

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment Pages 12725 - 12809 [FR DOC # 2014-03991]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12811 - 12865 [FR DOC # 2014-03967]

Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities Pages 12867 - 12878 [FR DOC # 2014-03960]

Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations Pages 12879 - 12888 [FR DOC # 2014-03990]

The following FATCA Forms and Instructions for 2014 are now available on the IRS.GOV Forms and Publications Website:  

  • Form 1042 - Use the 2013 form.  Learn more.
  • Form 1042-S
  • Form 8966
  • Form W-8BEN - Use the 2013 form.  Learn more.
  • Instructions to Form W-8BEN
  • Form W-8ECI
  • Instructions to Form W-8ECI

Click here to access IRS.GOV Forms and Publications Website.

The provisions commonly known as the Foreign Account Tax Compliance Act (FATCA) became law in March 2010.
  • FATCA targets tax non-compliance by U.S. taxpayers with foreign accounts
  • FATCA focuses on reporting:
 
  • By U.S. taxpayers about certain foreign financial accounts and offshore assets
 
  • By foreign financial institutions about financial accounts held by U.S. taxpayers or foreign entities in which U.S. taxpayers hold a substantial ownership interest
  • The objective of FATCA is the reporting of foreign financial assets; withholding is the cost of not reporting.
Individuals
 
Financial Institutions
 
Governments

 
U.S. individual taxpayers must report information about certain foreign financial accounts and offshore assets on Form 8938 and attach it to their income tax return, if the total asset value exceeds the appropriate reporting threshold.


Form 8938 reporting is in addition to FBAR reporting.
 

 
   
Foreign
To avoid being withheld upon, a foreign financial institution may register with the IRS, obtain a Global Intermediary Identification Number (GIIN) and report certain information on U.S. accounts to the IRS.

U.S.
U.S. financial institutions and other U.S withholding agents must both withhold 30% on certain payments to foreign entities that do not document their FATCA status and report information about certain non-financial foreign entities.
 
   
If a jurisdiction enters into an Intergovernmental Agreement (IGA) to implement FATCA, the reporting and other compliance burdens on the financial institutions in the jurisdiction may be simplified. Such financial institutions will not be subject to withholding under FATCA.
 

 

Page Last Reviewed or Updated: 19-Mar-2014

The File 2007 Fed Income Tax

File 2007 fed income tax 3. File 2007 fed income tax   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. File 2007 fed income tax Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. File 2007 fed income tax Certain contracts held by a charitable remainder trust. File 2007 fed income tax Excise Taxes. File 2007 fed income tax Indoor tanning services. File 2007 fed income tax Application for Recognition of ExemptionPolitical activity. File 2007 fed income tax Private delivery service. File 2007 fed income tax Amendments to organizing documents required. File 2007 fed income tax How to show reasonable action and good faith. File 2007 fed income tax Not acting reasonably and in good faith. File 2007 fed income tax Prejudicing the interest of the Government. File 2007 fed income tax Procedure for requesting extension. File 2007 fed income tax More information. File 2007 fed income tax 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. File 2007 fed income tax Grass roots expenditures. File 2007 fed income tax Lobbying nontaxable amount. File 2007 fed income tax Grass roots nontaxable amount. File 2007 fed income tax Organization that no longer qualifies. File 2007 fed income tax Tax on organization. File 2007 fed income tax Tax on managers. File 2007 fed income tax Taxes on organizations. File 2007 fed income tax Taxes on managers. File 2007 fed income tax Political expenditures. File 2007 fed income tax Correction of expenditure. File 2007 fed income tax 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. File 2007 fed income tax Religious. File 2007 fed income tax Charitable. File 2007 fed income tax Scientific. File 2007 fed income tax Testing for public safety. File 2007 fed income tax Literary. File 2007 fed income tax Educational. File 2007 fed income tax 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). File 2007 fed income tax The prevention of cruelty to children or animals. File 2007 fed income tax To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. File 2007 fed income tax A trust is a fund or foundation and will qualify. File 2007 fed income tax However, an individual or a partnership will not qualify. File 2007 fed income tax Examples. File 2007 fed income tax   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. File 2007 fed income tax Child care organizations. File 2007 fed income tax   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. File 2007 fed income tax Instrumentalities. File 2007 fed income tax   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). File 2007 fed income tax Examples of a qualifying instrumentality might include state schools, universities, or hospitals. File 2007 fed income tax However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. File 2007 fed income tax A state or municipality itself does not qualify for exemption. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Fundraising events. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax See Disclosure of Quid Pro Quo Contributions in chapter 2. File 2007 fed income tax Exemption application not filed. File 2007 fed income tax   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. File 2007 fed income tax Separate fund—contributions that are deductible. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Personal benefit contracts. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax Certain annuity contracts. File 2007 fed income tax   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). File 2007 fed income tax Certain contracts held by a charitable remainder trust. File 2007 fed income tax   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. File 2007 fed income tax Excise tax. File 2007 fed income tax   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. File 2007 fed income tax The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. File 2007 fed income tax Excise Taxes. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Indoor tanning services. File 2007 fed income tax   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. File 2007 fed income tax For more information, go to IRS. File 2007 fed income tax gov and select Affordable Care Act Tax Provisions. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax See the organization headings that follow for specific information your organization may need to provide. File 2007 fed income tax Form 1023. File 2007 fed income tax   Your organization must file its application for recognition of exemption on Form 1023. File 2007 fed income tax See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. File 2007 fed income tax Some organizations are not required to file Form 1023. File 2007 fed income tax See Organizations Not Required To File Form 1023, later. File 2007 fed income tax    Additional information to help you complete your application can be found online. File 2007 fed income tax 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. File 2007 fed income tax See Exemption Requirements - Section 501(c)(3) Organizations. File 2007 fed income tax   Form 1023 and accompanying statements must show that all of the following are true. File 2007 fed income tax The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. File 2007 fed income tax ) specified in the introduction to this chapter. File 2007 fed income tax No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax See Political activity, next, and Lobbying Expenditures , near the end of this chapter. File 2007 fed income tax Political activity. File 2007 fed income tax   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). File 2007 fed income tax Such participation or intervention includes the publishing or distributing of statements. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Effective date of exemption. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Otherwise, exemption will be recognized only from the date of receipt. File 2007 fed income tax The date of receipt is the date of the U. File 2007 fed income tax S. File 2007 fed income tax 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. File 2007 fed income tax Private delivery service. File 2007 fed income tax   If a private delivery service designated by the IRS, rather than the U. File 2007 fed income tax S. File 2007 fed income tax Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. File 2007 fed income tax The following private delivery services have been designated by the IRS. File 2007 fed income tax DHL Express (DHL): DHL “Same Day” Service. File 2007 fed income tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 2007 fed income tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2007 fed income tax M. File 2007 fed income tax , UPS Worldwide Express Plus, and UPS Worldwide Express. File 2007 fed income tax Amendments to organizing documents required. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Extensions of time for filing. File 2007 fed income tax   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. File 2007 fed income tax Automatic 12-month extension. File 2007 fed income tax 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. File 2007 fed income tax To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. File 2007 fed income tax 9100-2. File 2007 fed income tax ” Discretionary extensions. File 2007 fed income tax 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. File 2007 fed income tax How to show reasonable action and good faith. File 2007 fed income tax   An organization acted reasonably and showed good faith if at least one of the following is true. File 2007 fed income tax The organization requests relief before its failure to file is discovered by the IRS. File 2007 fed income tax The organization failed to file because of intervening events beyond its control. File 2007 fed income tax 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. File 2007 fed income tax The organization reasonably relied upon the written advice of the IRS. File 2007 fed income tax The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. File 2007 fed income tax 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. File 2007 fed income tax Not acting reasonably and in good faith. File 2007 fed income tax   An organization has not acted reasonably and in good faith under the following circumstances. File 2007 fed income tax 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. File 2007 fed income tax It was informed of the requirement to file and related tax consequences, but chose not to file. File 2007 fed income tax It uses hindsight in requesting relief. File 2007 fed income tax 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. File 2007 fed income tax Prejudicing the interest of the Government. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Procedure for requesting extension. File 2007 fed income tax   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. File 2007 fed income tax A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. File 2007 fed income tax Any documents relevant to the application. File 2007 fed income tax An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax ” 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. File 2007 fed income tax This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. File 2007 fed income tax The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. File 2007 fed income tax 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. File 2007 fed income tax ” 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. File 2007 fed income tax 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. File 2007 fed income tax The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. File 2007 fed income tax   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. File 2007 fed income tax Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. File 2007 fed income tax More information. File 2007 fed income tax   For more information about these procedures, see Regulations sections 301. File 2007 fed income tax 9100-1, 301. File 2007 fed income tax 9100-2, 301. File 2007 fed income tax 9100-3, Revenue Procedure 2013-4, section 6. File 2007 fed income tax 04, 2013-1 I. File 2007 fed income tax R. File 2007 fed income tax B. File 2007 fed income tax 126, and Revenue Procedure 2013-8, 2013-1 I. File 2007 fed income tax R. File 2007 fed income tax B. File 2007 fed income tax 237. File 2007 fed income tax See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. File 2007 fed income tax Notification from the IRS. File 2007 fed income tax   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. File 2007 fed income tax Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. File 2007 fed income tax 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. File 2007 fed income tax Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). File 2007 fed income tax These organizations are exempt automatically if they meet the requirements of section 501(c)(3). File 2007 fed income tax Filing Form 1023 to establish exemption. File 2007 fed income tax   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. File 2007 fed income tax By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. File 2007 fed income tax A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. File 2007 fed income tax Private foundations. File 2007 fed income tax   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. File 2007 fed income tax Gross receipts test. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax The organization must file Form 1023 within 90 days after the end of its second tax year. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Example. File 2007 fed income tax   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. File 2007 fed income tax It was incorporated on January 1, 2009, and files returns on a calendar-year basis. File 2007 fed income tax It did not file a Form 1023. File 2007 fed income tax 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. File 2007 fed income tax Therefore, it did not have to file Form 1023 and is exempt for those years. File 2007 fed income tax However, for 2010, 2011, and 2012 the total gross receipts were $15,900. File 2007 fed income tax Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. File 2007 fed income tax 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. File 2007 fed income tax The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. File 2007 fed income tax   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. File 2007 fed income tax See the procedures for this extension discussed earlier. File 2007 fed income tax Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. File 2007 fed income tax This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. File 2007 fed income tax 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. File 2007 fed income tax These conditions for exemption are referred to as the organizational test. File 2007 fed income tax Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. File 2007 fed income tax 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). File 2007 fed income tax 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. File 2007 fed income tax Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. File 2007 fed income tax Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. File 2007 fed income tax In interpreting an organization's articles, the law of the state where the organization was created is controlling. File 2007 fed income tax 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. File 2007 fed income tax The following are examples illustrating the organizational test. File 2007 fed income tax Example 1. File 2007 fed income tax Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). File 2007 fed income tax These articles appropriately limit the organization's purposes. File 2007 fed income tax The organization meets the organizational test. File 2007 fed income tax Example 2. File 2007 fed income tax An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. File 2007 fed income tax The organization will not be properly limited as to its purposes since all research is not scientific. File 2007 fed income tax The organization does not meet the organizational test. File 2007 fed income tax Example 3. File 2007 fed income tax 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). File 2007 fed income tax The organization meets the organizational test. File 2007 fed income tax Example 4. File 2007 fed income tax 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. File 2007 fed income tax Example 5. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Example 6. File 2007 fed income tax 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. File 2007 fed income tax Such purposes are vague and may be accomplished other than in an exempt manner. File 2007 fed income tax Example 7. File 2007 fed income tax A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. File 2007 fed income tax A hospital may or may not be exempt depending on the manner in which it is operated. File 2007 fed income tax Example 8. File 2007 fed income tax 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. File 2007 fed income tax Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. File 2007 fed income tax 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. File 2007 fed income tax If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. File 2007 fed income tax Dedication. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Distribution. File 2007 fed income tax   Revenue Procedure 82-2, 1982-1 C. File 2007 fed income tax B. File 2007 fed income tax 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. File 2007 fed income tax The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Sample articles of organization. File 2007 fed income tax   See sample articles of organization in the Appendix in the back of this publication. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. File 2007 fed income tax 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. File 2007 fed income tax See also Private Schools , discussed later. File 2007 fed income tax 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. File 2007 fed income tax Advocacy of a position. File 2007 fed income tax   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. File 2007 fed income tax The mere presentation of unsupported opinion is not educational. File 2007 fed income tax Method not educational. File 2007 fed income tax   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). File 2007 fed income tax The following factors may indicate that the method is not educational. File 2007 fed income tax The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. File 2007 fed income tax The facts that purport to support the viewpoint are distorted. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax   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. File 2007 fed income tax Qualifying organizations. File 2007 fed income tax   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. File 2007 fed income tax College book stores, cafeterias, restaurants, etc. File 2007 fed income tax   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. File 2007 fed income tax Alumni association. File 2007 fed income tax   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. File 2007 fed income tax 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 . File 2007 fed income tax Athletic organization. File 2007 fed income tax   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. File 2007 fed income tax If it is not so engaged, your organization may be exempt as a social club described in chapter 4. File 2007 fed income tax 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. File 2007 fed income tax If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. File 2007 fed income tax 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. File 2007 fed income tax The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. File 2007 fed income tax (This information also must be projected, so far as may be feasible, for the next academic year. File 2007 fed income tax ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. File 2007 fed income tax A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. File 2007 fed income tax 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. File 2007 fed income tax The public school district and county in which the school is located. File 2007 fed income tax How to determine racial composition. File 2007 fed income tax   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. File 2007 fed income tax Nevertheless, a statement of the method by which the racial composition was determined must be supplied. File 2007 fed income tax The identity of individual students or members of the faculty and administrative staff should not be included with this information. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Also, the school must circulate information that clearly states the school's admission policies. File 2007 fed income tax 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. File 2007 fed income tax The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. File 2007 fed income tax 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. File 2007 fed income tax Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Policy statement. File 2007 fed income tax   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. File 2007 fed income tax 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. File 2007 fed income tax Publicity requirement. File 2007 fed income tax   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. File 2007 fed income tax 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. File 2007 fed income tax To satisfy this requirement, the school must use one of the following two methods. File 2007 fed income tax Method one. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax If this method is used, the notice must meet the following printing requirements. File 2007 fed income tax It must appear in a section of the newspaper likely to be read by prospective students and their families. File 2007 fed income tax It must occupy at least 3 column inches. File 2007 fed income tax It must have its title printed in at least 12 point bold face type. File 2007 fed income tax It must have the remaining text printed in at least 8 point type. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax   Method two. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Exceptions. File 2007 fed income tax   The publicity requirements will not apply in the following situations. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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 . File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax   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. File 2007 fed income tax The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. File 2007 fed income tax In this regard, it is each school's responsibility to determine whether either of the exceptions applies. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Facilities and programs. File 2007 fed income tax   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. File 2007 fed income tax Scholarship and loan programs. File 2007 fed income tax   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. File 2007 fed income tax This must be known throughout the general community being served by the school and should be referred to in its publicity. File 2007 fed income tax 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. File 2007 fed income tax Certification. File 2007 fed income tax   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. File 2007 fed income tax   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. File 2007 fed income tax Recordkeeping requirements. File 2007 fed income tax 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. File 2007 fed income tax Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. File 2007 fed income tax Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. File 2007 fed income tax Copies of all materials used by or on behalf of the school to solicit contributions. File 2007 fed income tax Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. File 2007 fed income tax (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. File 2007 fed income tax ) 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Similarly, the IRS does not require a school to keep records prohibited under state or federal law. File 2007 fed income tax Exceptions. File 2007 fed income tax   The school does not have to independently maintain these records for IRS use if both of the following are true. File 2007 fed income tax 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. File 2007 fed income tax The school maintains copies of these reports from which this information is readily obtainable. File 2007 fed income tax 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. File 2007 fed income tax Failure to maintain records. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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). File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax The rest of this section contains a description of the information to be provided by certain specific organizations. File 2007 fed income tax This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. File 2007 fed income tax Each of the following organizations must submit the information described. File 2007 fed income tax Charitable organization supporting education. File 2007 fed income tax   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. File 2007 fed income tax Scholarships. File 2007 fed income tax   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. File 2007 fed income tax Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. File 2007 fed income tax How and by whom the recipients are or will be selected. File 2007 fed income tax If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. File 2007 fed income tax 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. File 2007 fed income tax A copy of the scholarship application form and any brochures or literature describing the scholarship program. File 2007 fed income tax Hospital. File 2007 fed income tax   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. File 2007 fed income tax   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. File 2007 fed income tax 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. File 2007 fed income tax Submit also an appraisal showing the fair rental value of the rented space. File 2007 fed income tax Clinic. File 2007 fed income tax   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. File 2007 fed income tax Home for the aged. File 2007 fed income tax   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. File 2007 fed income tax Community nursing bureau. File 2007 fed income tax   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. File 2007 fed income tax Organization providing loans. File 2007 fed income tax   If you make, or will make, loans for charitable and educational purposes, submit the following information. File 2007 fed income tax An explanation of the circumstances under which such loans are, or will be, made. File 2007 fed income tax Criteria for selection, including the rules of eligibility. File 2007 fed income tax How and by whom the recipients are or will be selected. File 2007 fed income tax Manner of repayment of the loan. File 2007 fed income tax Security required, if any. File 2007 fed income tax Interest charged, if any, and when payable. File 2007 fed income tax Copies in duplicate of the loan application and any brochures or literature describing the loan program. File 2007 fed income tax Public-interest law firms. File 2007 fed income tax   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. File 2007 fed income tax How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. File 2007 fed income tax Whether the organization will accept fees for its services. File 2007 fed income tax A description of the cases litigated or to be litigated and how they benefit the public generally. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Acceptance of attorneys' fees. File 2007 fed income tax   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. File 2007 fed income tax Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. File 2007 fed income tax   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. File 2007 fed income tax All fee awards must be paid to the organization and not to its individual staff attorneys. File 2007 fed income tax Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. File 2007 fed income tax 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. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. File 2007 fed income tax That the particular religious beliefs of the organization are truly and sincerely held. File 2007 fed income tax That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Churches. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. File 2007 fed income tax Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. File 2007 fed income tax The IRS considers the facts and circumstances of each organization applying for church status. File 2007 fed income tax Convention or association of churches. File 2007 fed income tax   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. File 2007 fed income tax Integrated auxiliaries. File 2007 fed income tax   An organization is an integrated auxiliary of a church if all the following are true. File 2007 fed income tax The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). File 2007 fed income tax It is affiliated with a church or a convention or association of churches. File 2007 fed income tax It is internally supported. File 2007 fed income tax An organization is internally supported unless both of the following are true. File 2007 fed income tax 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). File 2007 fed income tax 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. File 2007 fed income tax Special rule. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax Scientific Organizations You must show that your organization's research will be carried on in the public interest. File 2007 fed income tax 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. File 2007 fed income tax Aiding in the scientific education of college or university students. File 2007 fed income tax Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th