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When Can I Amend My 2011 Tax Return

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When Can I Amend My 2011 Tax Return

When can i amend my 2011 tax return Index A Abroad, citizens living, filing requirements, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. When can i amend my 2011 tax return , Temporary absences. When can i amend my 2011 tax return , Temporary absences. When can i amend my 2011 tax return Accounting periods, joint returns, Accounting period. When can i amend my 2011 tax return Adopted child, Exception for adopted child. When can i amend my 2011 tax return , Adopted child. When can i amend my 2011 tax return , Adopted child. When can i amend my 2011 tax return Taxpayer identification number, Taxpayer identification numbers for adoptees. When can i amend my 2011 tax return Age Filing status determination, Age. When can i amend my 2011 tax return Gross income and filing requirements (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. When can i amend my 2011 tax return Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. When can i amend my 2011 tax return (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. When can i amend my 2011 tax return American citizens abroad, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. When can i amend my 2011 tax return Armed forces Combat zone, signing return for spouse, Spouse in combat zone. When can i amend my 2011 tax return Dependency allotments, Armed Forces dependency allotments. When can i amend my 2011 tax return GI Bill benefits, Tuition payments and allowances under the GI Bill. When can i amend my 2011 tax return Military quarters allotments, Tax-exempt military quarters allowances. When can i amend my 2011 tax return Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. When can i amend my 2011 tax return B Birth of child, Death or birth. When can i amend my 2011 tax return Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return citizen or resident alien. When can i amend my 2011 tax return , Citizen or Resident Test, Child in Canada or Mexico. When can i amend my 2011 tax return Capital expenses, Capital expenses. When can i amend my 2011 tax return Child born alive, Child born alive. When can i amend my 2011 tax return Child care expenses, Child care expenses. When can i amend my 2011 tax return Child custody, Custodial parent and noncustodial parent. When can i amend my 2011 tax return Child support under pre-1985 agreement, Child support under pre-1985 agreement. When can i amend my 2011 tax return Child tax credit, Child tax credit. When can i amend my 2011 tax return Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. When can i amend my 2011 tax return , Death or birth. When can i amend my 2011 tax return Claiming parent, when child is head of household, Special rule for parent. When can i amend my 2011 tax return Custody of, Custodial parent and noncustodial parent. When can i amend my 2011 tax return Death of child, Death or birth. When can i amend my 2011 tax return , Death or birth. When can i amend my 2011 tax return Dividends of, Unearned income. When can i amend my 2011 tax return Filing requirements as dependents (Table 2), Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents , Unearned income. When can i amend my 2011 tax return Kidnapped, Kidnapped child. When can i amend my 2011 tax return , Kidnapped child. When can i amend my 2011 tax return Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. When can i amend my 2011 tax return Church employees, filing requirements (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return , filing requirements, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. When can i amend my 2011 tax return Community property states, Community property states. When can i amend my 2011 tax return Cousin, Cousin. When can i amend my 2011 tax return Custody of child, Custodial parent and noncustodial parent. When can i amend my 2011 tax return D Death Of child, Death or birth of child. When can i amend my 2011 tax return Of dependent, Death or birth. When can i amend my 2011 tax return , Death or birth. When can i amend my 2011 tax return Of spouse, Spouse died during the year. When can i amend my 2011 tax return , Spouse died. When can i amend my 2011 tax return , Spouse died before signing. When can i amend my 2011 tax return , Death of spouse. When can i amend my 2011 tax return Decedents, Spouse died during the year. When can i amend my 2011 tax return , Decedent's final return. When can i amend my 2011 tax return (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. When can i amend my 2011 tax return Born and died within year, Born and died in 2013. When can i amend my 2011 tax return Child's earnings, Child's earnings. When can i amend my 2011 tax return Death of, Death or birth. When can i amend my 2011 tax return Earned income, Earned income. When can i amend my 2011 tax return Exemption for, Exemptions for Dependents Filing requirements, Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. When can i amend my 2011 tax return Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. When can i amend my 2011 tax return Disabled Child, Permanently and totally disabled. When can i amend my 2011 tax return Dependent, Disabled dependent working at sheltered workshop. When can i amend my 2011 tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). When can i amend my 2011 tax return Divorced taxpayers Child custody, Custodial parent and noncustodial parent. When can i amend my 2011 tax return Filing status, Divorced persons. When can i amend my 2011 tax return , Divorce and remarriage. When can i amend my 2011 tax return , Divorced persons. When can i amend my 2011 tax return Joint returns, responsibility for, Divorced taxpayer. When can i amend my 2011 tax return Personal exemption, Divorced or separated spouse. When can i amend my 2011 tax return Domestic help, no exemption for, Housekeepers, maids, or servants. When can i amend my 2011 tax return Dual-status taxpayers Exemptions, Dual-status taxpayers. When can i amend my 2011 tax return Joint returns not available, Nonresident alien or dual-status alien. When can i amend my 2011 tax return E Earned income Defined for purposes of standard deduction, Earned income defined. When can i amend my 2011 tax return Dependent filing requirements (Table 2), Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. When can i amend my 2011 tax return Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. When can i amend my 2011 tax return Exemptions, Exemptions, Taxpayer identification numbers for adoptees. When can i amend my 2011 tax return Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. When can i amend my 2011 tax return Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. When can i amend my 2011 tax return Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. When can i amend my 2011 tax return Determination of, Filing status. When can i amend my 2011 tax return , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. When can i amend my 2011 tax return , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. When can i amend my 2011 tax return ). When can i amend my 2011 tax return Foreign employment, filing requirements, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. When can i amend my 2011 tax return Form 1040 Personal exemption, Form 1040 filers. When can i amend my 2011 tax return Social security numbers, Social Security Numbers for Dependents Use of, How to file. When can i amend my 2011 tax return , How to file. When can i amend my 2011 tax return , How to file. When can i amend my 2011 tax return Form 1040A Personal exemption, Form 1040A filers. When can i amend my 2011 tax return Social security numbers, Social Security Numbers for Dependents Use of, How to file. When can i amend my 2011 tax return , How to file. When can i amend my 2011 tax return , How to file. When can i amend my 2011 tax return Form 1040EZ Personal exemption, Form 1040EZ filers. When can i amend my 2011 tax return Use of, How to file. When can i amend my 2011 tax return , How to file. When can i amend my 2011 tax return Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. When can i amend my 2011 tax return Standard deduction, change to itemized deductions, Changing your mind. When can i amend my 2011 tax return Form 1099-B, Form 1099-B received. When can i amend my 2011 tax return Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. When can i amend my 2011 tax return Form 8857, innocent spouse relief, Relief from joint responsibility. When can i amend my 2011 tax return Form SS-5, social security number request, No SSN. When can i amend my 2011 tax return Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. When can i amend my 2011 tax return Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. When can i amend my 2011 tax return Foster care payments and expenses, Foster care payments and expenses. When can i amend my 2011 tax return , Foster care. When can i amend my 2011 tax return Foster child, Foster child. When can i amend my 2011 tax return , Foster care payments and expenses. When can i amend my 2011 tax return , Foster child. When can i amend my 2011 tax return , Foster care. When can i amend my 2011 tax return Free tax services, Free help with your tax return. When can i amend my 2011 tax return Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. When can i amend my 2011 tax return Gross income Defined, Gross income. When can i amend my 2011 tax return Filing requirements (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. When can i amend my 2011 tax return Exemption for spouse, Head of household. When can i amend my 2011 tax return Filing requirements (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. When can i amend my 2011 tax return Help (see Tax help) Home Aged, home for, Home for the aged. When can i amend my 2011 tax return Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. When can i amend my 2011 tax return I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. When can i amend my 2011 tax return Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). When can i amend my 2011 tax return Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. When can i amend my 2011 tax return Innocent spouse relief, Relief from joint responsibility. When can i amend my 2011 tax return Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. When can i amend my 2011 tax return IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. When can i amend my 2011 tax return Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. When can i amend my 2011 tax return When to itemize, When to itemize. When can i amend my 2011 tax return ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. When can i amend my 2011 tax return J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. When can i amend my 2011 tax return Dependents on, Joint return. When can i amend my 2011 tax return Personal exemption, Joint return. When can i amend my 2011 tax return K Kidnapped children Qualifying child, Kidnapped child. When can i amend my 2011 tax return Qualifying relative, Kidnapped child. When can i amend my 2011 tax return Widow(er) with dependent child, Death or birth. When can i amend my 2011 tax return L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. When can i amend my 2011 tax return Local law violated, Local law violated. When can i amend my 2011 tax return Lodging, Lodging. When can i amend my 2011 tax return Losses, rental real estate, Rental activity losses. When can i amend my 2011 tax return M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. When can i amend my 2011 tax return Exemption for spouse, Separate return. When can i amend my 2011 tax return Itemized deductions, Married persons who filed separate returns. When can i amend my 2011 tax return Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. When can i amend my 2011 tax return Filing status, Married persons. When can i amend my 2011 tax return Medical insurance premiums, Medical insurance premiums. When can i amend my 2011 tax return Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return citizen or resident alien. When can i amend my 2011 tax return , Citizen or Resident Test, Child in Canada or Mexico. When can i amend my 2011 tax return Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return national. When can i amend my 2011 tax return Nonresident aliens, Nonresident aliens. When can i amend my 2011 tax return Dependents, Taxpayer identification numbers for aliens. When can i amend my 2011 tax return Exemptions, Nonresident aliens. When can i amend my 2011 tax return Joint return, Nonresident alien or dual-status alien. When can i amend my 2011 tax return Spouse, Nonresident alien spouse. When can i amend my 2011 tax return Taxpayer identification number, Taxpayer identification numbers for aliens. When can i amend my 2011 tax return O Overseas taxpayers, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. When can i amend my 2011 tax return Parents who never married, Parents who never married. When can i amend my 2011 tax return Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). When can i amend my 2011 tax return Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. When can i amend my 2011 tax return Rental losses, Rental activity losses. When can i amend my 2011 tax return Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. When can i amend my 2011 tax return Scholarships, Earned income. When can i amend my 2011 tax return , Scholarships. When can i amend my 2011 tax return , Gross income defined. When can i amend my 2011 tax return , Do Not Include in Total Support , Earned income defined. When can i amend my 2011 tax return Self-employed persons Filing requirements (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. When can i amend my 2011 tax return Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). When can i amend my 2011 tax return Separated taxpayers Filing status, Considered married. When can i amend my 2011 tax return , Married persons living apart. When can i amend my 2011 tax return Living apart but not legally separated, Considered married. When can i amend my 2011 tax return Personal exemption, Divorced or separated spouse. When can i amend my 2011 tax return Signatures, joint returns, Signing a joint return. When can i amend my 2011 tax return Single taxpayers Filing status, Unmarried persons. When can i amend my 2011 tax return , Single Gross income filing requirements (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. When can i amend my 2011 tax return Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. When can i amend my 2011 tax return Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. When can i amend my 2011 tax return , Spouse died before signing. When can i amend my 2011 tax return , Death of spouse. When can i amend my 2011 tax return Dual-status alien spouse, Nonresident alien or dual-status alien. When can i amend my 2011 tax return Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. When can i amend my 2011 tax return Nonresident alien, Nonresident alien spouse. When can i amend my 2011 tax return Signing joint returns, Signing a joint return. When can i amend my 2011 tax return Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. When can i amend my 2011 tax return Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. When can i amend my 2011 tax return Stillborn child, Stillborn child. When can i amend my 2011 tax return Students Defined, Student defined. When can i amend my 2011 tax return Foreign, Foreign students' place of residence. When can i amend my 2011 tax return Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). When can i amend my 2011 tax return Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. When can i amend my 2011 tax return , Death or birth. When can i amend my 2011 tax return T Tables and figures, Keeping Up a Home, Worksheet 2. When can i amend my 2011 tax return Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. When can i amend my 2011 tax return 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. When can i amend my 2011 tax return 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. When can i amend my 2011 tax return Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. When can i amend my 2011 tax return , Temporary absences. When can i amend my 2011 tax return Tiebreaker rules, Tiebreaker rules. When can i amend my 2011 tax return Tips, reporting of (Table 3), Table 3. When can i amend my 2011 tax return Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. When can i amend my 2011 tax return U U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return citizen or resident, Citizen or Resident Test U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return citizens filing abroad, filing requirements Filing requirements, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Citizens or Resident Aliens Living Abroad U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return national, U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return national. When can i amend my 2011 tax return U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return possessions, income from, Individuals With Income From U. When can i amend my 2011 tax return S. When can i amend my 2011 tax return Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. When can i amend my 2011 tax return ). When can i amend my 2011 tax return What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. When can i amend my 2011 tax return Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. When can i amend my 2011 tax return Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The When Can I Amend My 2011 Tax Return

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