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November 24

Article Archives >> Ready Reference >> November 16-30, 2004

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New Form 1023 Adds Many Questions
Focusing on Currently Hot Issues

IRS says answers will reduce need for follow-up
and speed decisions on applications for exemption

Excerpt
The IRS has released a revised Form 1023 Application for Recognition of Exemption of charities that it says will require additional effort on the part of the applicant but will reduce the need for follow-up correspondence and speed the time for determination. It focuses heavily on current hot-button issues of potentially abusive transactions and situations, including compensation, conflict of interest relationships, donor advised funds, membership benefits, and operations abroad.

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Article Archives >> Ready Reference >> November 16-30, 2004