Recent Articles
November 2023
October 2023
September 2023
Sep 29 - IRS Priority Guidance Plan for 2023-2024—exempt organization projects
Sep 29 - IRS TE/GE division provides two new technical guides
Sep 28 - IRS contingency plan during possible government shutdown
Sep 28 - Notice 2023-69: Guidance on employer leave-based donation programs aiding Hawaii wildfire victims
August 2023
July 2023
June 2023
May 2023
May 25 - Government appeals district court’s finding that taxpayer was “educational organization”
May 24 - IRS expanding determination letter program to include certain section 403(b) plans
May 16 - U.S. Tax Court: Accountable care organization not entitled to tax exemption under section 501(c)(4)
May 16 - Rev. Proc. 2023-23: HSA inflation-adjusted amounts for 2024
May 8 - Third quarter update to IRS 2022-2023 Priority Guidance Plan
May 4 - Notice 2023-36: Request for recommendations for IRS 2023-2024 Priority Guidance Plan
April 2023
March 2023
February 2023
January 2023
2022 Articles
December 2022
Dec 30 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (New York)
Dec 19 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Florida)
Dec 13 - IRS TE/GE division provides new technical guides
Dec 2 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (New York)
November 2022
Nov 23 - District court finds taxpayer was “educational organization”
Nov 17 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Illinois)
Nov 7 - Rev. Proc. 2022-40: Program for approving 403(b) retirement plans
Nov 4 - IRS Priority Guidance Plan 2022-2023—exempt organization projects increase focus on DAFs
Nov 4 - IRS TE/GE 2023 program letter
October 2022
September 2022
Sep 29 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Florida)
Sep 27 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Alaska)
Sep 26 - Notice 2022-44: Per diem rates, substantiation of employee lodging, meals, incidentals (2022-2023)
Sep 19 - Updated Technical Guide on exemption of certain business leagues and boards
Sep 19 - IRS updates information on pre-screening and certification process of Work Opportunity Tax Credit (WOTC) for certain tax-exempt organizations hiring veterans
Sep 8 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Arizona)
Sep 6 - KPMG report: Intersection of ESG and tax for tax-exempt healthcare organizations
August 2022
Aug 17 - Certain measures in new law could affect or benefit exempt organizations
Aug 15 - Final regulations: IRS disclosure of exempt organization information to state officials
Aug 10 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Missouri)
Aug 8 - Reconciliation bill heads to House after passage by Senate, no specific exempt organization items
Aug 4 - IRS extends tax relief relating to wildfires in New Mexico
Aug 3 - KPMG report: Reference guide for tax-exempt organizations, preparing 2021 Form 990
Aug 3 - Notice 2022-33: Extended deadline of December 31, 2025, for amending retirement plans or IRAs
Aug 2 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Kentucky)
July 2022
June 2022
May 2022
April 2022
March 2022
February 2022
January 2022
Jan 26 - Final regulations implementing funding to support state and local governments (COVID-19)
Jan 20 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Tennessee)
Jan 6 - IRS TE/GE division releases summary of “FY 2021 accomplishments”
Jan 3 - Rev. Proc. 2022-8: Electronic submission required for Form 1024
Jan 3 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Colorado)
2021 Articles
December 2021
Dec 31 - IRS releases annual revenue procedures for 2022
Dec 23 - IRS extends tax relief for taxpayers, exempt organizations in six states affected by Hurricane Ida
Dec 21 - Notice 2022-1: Guidance for lenders and loan servicers regarding student loan forgiveness
Dec 17 - Notice 2022-3: Standard mileage rates for 2022
Dec 16 - IRS provides new tax-exempt organization search function
Dec 13 - IRS to revise Form 1024 to allow for electronic submission
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