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2012 Form 990: What’s New, What’s Important February 26, 2013 Deborah G. Kosnett, CPA

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    2012 Form 990: Whats

    New, Whats ImportantFebruary 26, 2013Deborah G. Kosnett, CPA

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    IRS Highlights:

    2012 EO Annual Report/2013 Workplan

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    2012 Workplan Results: Governance

    Examined 10,743 EO returns

    Completed Governance Check Sheets analysisfor charities under audit

    Compliant charities were most likely to:

    - Have a written mission statement

    - Use comparability data for compensation decisions

    -

    Have controls over use of charitable assets- Have the entire Board review the 990 before filing

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    2012 Workplan Results: Auto Revocation

    More than 450,000 organizations have lost

    exempt statusAbout 30,000 have applied for reinstatement

    IRS offered transitional relief for small orgs-

    reduced fees, etc. through Dec. 31IRS launched Select Check web site in 2012:info on revocation, filings, eligibility to receive

    deductible contributionsIRS also routinely sends out compliance check

    notices to intermittent non-filers

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    2012 Workplan Results: Outreach

    Initiated virtual workshops - What You

    Need to Know About Automatic Revocationof Exemption

    Made extensive use of introductoryworkshops, webinars, e-newsletters

    2013: In-person outreach for larger groups;

    technology and virtual content for smallerorgs

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    2012 Workplan Results: Exam Process Info

    Launched web pages that provide centralized

    information on the EO exam process:- Why an org might be selected for review

    -

    Different types of exams (field, correspondence, etc.)- What to expect during an exam

    -Taxpayer rights

    - Info on Fast Track Settlement

    www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Audit-Process

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    2013 IRS Workplan: Form 990 Compliance

    The IRS uses the Form 990responses to select returns for

    examination, so a complete and

    accurate return is in your best

    interest.

    -- IRS FY 2013 Workplan

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    2013 IRS Workplan: Form 990 Compliance

    As we examine organizations selected through thisdata-driven approach, we find that the Form 990

    responses of some organizations do not alwaysaccurately reflect their activities. If those

    organizations had been more careful in completingtheir returns, they might not have been identified by

    our indicators or selected for examination.-- IRS FY 2013 Workplan

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    2013 IRS Workplan: Form 990 Compliance

    Compensation transparency IRS will examine 200 orgs

    - Focus on high gross receipts / very low total compensationUnlawful political campaign intervention IRS will

    evaluate 300 cases for possible examination

    -

    IRS will also evaluate whether Forms 1120-POL should havebeen filed

    Unrelated business income IRS plans to examine orgs

    with high gross UBI / no taxable income

    Charitable spending initiative IRS sources/uses of

    charitable funds exams will focus on medium/large orgs

    - Focus on high fundraising income/low fundraising expense

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    2013 IRS Workplan: Governance

    501(c)(3) and (4) orgs will be examined for

    governance practices- Based on 2012 findings

    - IRS checksheet will look for additional relevant factors

    or practices285 orgs that in 2009 reported a significantdiversion of assets IRS will look at their before/

    after governance practices

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    2013 IRS Workplan: 512(b)(13) Study

    The Pension Protection Act of 2006 made some

    changes to this code section transactions withcontrolled entities

    PPA 2006 mandated Treasury to report on

    administration of the changes and makerecommendations

    IRS EO Division is starting to analyze data

    gathered from 2,000 checksheets

    No info on when this might be complete

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    2013 IRS Workplan: Employment Tax Compliance

    IRS is in its 3rd year of an employment tax

    compliance research project (NationalResearch Program (NRP))

    EO has examined employment tax formsfiled by exempt orgs in 2008 2010

    For 2013, EO will finish its analysis and

    provide data to the IRS NRP for furtherwork

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    2013 IRS Workplan: Intl Charitable Activities

    In 2012, EO looked at a sample of orgs that reported

    foreign bank accounts. Findings:- Failure to file FBAR reports

    - Inadequate recordkeeping

    -

    Lack of discretion and control over foreign funds- Failure to file/incorrect filing of employment tax returns

    For 2013, IRS will focus on orgs with high amounts of

    foreign grants IRS will also continue its Gifts-in-Kind exams,

    focusing on excessive comp/limited charitable activity

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    2013 IRS Workplan: Group Rulings

    IRS is currently sending out a Group Rulings

    Questionnaire to > 2,000 randomly selectedcentral organizations

    - 2011 Advisory Committee to TE/GE report questioned

    utility of group exemptions- Large numbers of subordinates have been auto-revoked

    Questionnaire seeks to examine central org/

    subordinate relationships and reportingNew web page on group rulings:www.irs.gov/Charities-&-Non-Profits/Group-Exemption-Rulings-and-

    Group-Returns

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    2013 IRS Workplan: 990-N Misfilers

    Since 2008, IRS has found numerous 990-N

    erroneous filings:- Orgs that are too large to file

    - Supporting organizations (501(a)(3)s cannot file a 990-N)

    -

    Orgs that filed both 990-N and another 990 (dual filers)> 200 ineligible orgs that filed 990-N will benotified of automatic loss of exempt status

    IRS will examine > 200 dual filers to determinefuture filing requirements

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    2013 IRS Workplan: Self Declared Exempt Orgs

    501(c)(4)/(5)/(6) orgs can declare themselves

    exempt without asking for determinationIRS will send out a questionnaire to 2010/2011self-declarers to determine correctness of

    classification and complianceIRS is no longer granting automatic retroactiveexemption to Form 1024 filers! (Rev. Proc. 2013-9)

    - IRS is adopting the 27-month rule that now applies toForm 1023 filers

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    2013 IRS Workplan: Miscellaneous

    Plain language writing courses will be extended

    to tax law specialists in Rulings and AgreementsAuto-revocation IRS will update AutomaticRevocation List monthly

    IRS will be developing new communications andmaterials designed to meet the tax needs of smallexempt organizations

    IRS will debut an interactive, educational online

    version of Form 1023

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    Form 990 2012: Form and

    Instruction Update

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    Whats New for 2012 Core Form

    Part IV - Grants or other assistance to domestic orgs

    or individuals that are designated for foreignorganizations must be reported on Schedule F

    Part VI instructions for Question 3 clarify the

    information to be provided on Schedule O: name themanagement company, describe services, list

    ODTKEs compensated and amounts compensated.

    Part VI an other box for Line 18 has been added(disclosure of 990/990-T/1023/1024)

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    Whats New for 2012 Core Form

    Part VII you now mustinclude averagehours/week for related orgs

    Section A providesinstructions for reporting

    self-insured medical planbenefits (page 31)

    Section B, independent

    contractors insuranceproviders should not bereported (nor public utilities,either)

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    Whats New for 2012 Core Form

    Part VIII You are no longer required to report

    revenue from J Vs and partnerships on a K-1 basisPart VIII a 501(c)(3) organization must treat all S

    corporation income as UBI; gain on disposition of S

    corporation stock is also UBI (512(e))Part VIII if you get any Forms 1099-K: report on

    appropriate line based on nature of the payments

    (i.e

    ., contribution, income from sale of inventory)- Keep 1099-K copies with your records

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    Whats New for 2012 Core Form

    Part IX Line 3, grants

    and assistance must now

    include grants to U.S. orgs

    or individuals that are

    designated for foreign

    orgs or individuals

    Part IX new Line 11g: if

    other fees > 10% of total

    expenses, then detail onSchedule O

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    Whats New for 2012 Core Form

    Part IX You are no

    longer required toreport assets from J Vsand partnerships on a

    K-1 basis

    Part IX Line 6:receivables reported

    here trigger Schedule Ldisclosure

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    Whats New for 2012 Core Form

    Part XI new lines

    (because Schedule Dreconciliation is gone)

    Part XII simplereformatting of compiled/

    reviewed/ auditedstatements question

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    Whats New for 2012 Glossary

    Disqualified person definition clarifies that if a 5-

    year disqualification period ends within the orgstax year, it may treat the person as disqualified for

    the entire year

    Grants and other assistance no longer includesprogram-related investments (Schedule F)

    Professional fundraising services now includes

    preparation of applications for grants or otherassistance.

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    Whats New for 2012 Miscellaneous

    If an organization accepts a contribution in the

    name of one its programs, the donoracknowledgement should indicate the

    organizations name not the programs name

    IRS reminds filers not to include social securitynumbers on 990 or 990-EZ

    Form 990-EZ, Part IV officer/director address no

    longer required

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    Whats New for 2012 The Schedules

    Schedule A disclose

    only monetary supportin 11h(viii):

    - Monetary supportincludes payments to orfor use of members ofcharitable class benefitedby the supported org;

    payments to other SOs- Describe non-monetarysupport in Part IV

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    Whats New for 2012 The Schedules Schedule B accrual method organizations reporting

    pledges of non-cash property must check the non-cash box

    and fill out Part II, even if property not received by year-end Schedule C special focus coming up

    Schedule D Part IX, Reconciliation, has been eliminated

    Schedule D donor-advised funds reportable in Part I are notlimited to funds or accounts that meet the GAAP fundsdefinition

    Schedule D The FIN 48 footnote needs to be reported

    regardless standards used to determine (FIN 48, ASC 740,

    IFRS, or other)

    Schedule F special focus coming up

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    Whats New for 2012 The Schedules

    Schedule G for Part II, Line 2, all contributions

    related to a fundraising event should be reported, notjust charitable contributions

    Schedule H hospital-related schedule, N/A

    Schedule I removed a checkbox, nothing otherwiseSchedule J new example of how to report value of

    benefits from a nonqualified benefit plan

    Schedule K significant new questions regarding salesand dispositions of bond-financed property, rebates,

    etc.

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    Whats New for 2012 The Schedules

    Schedule L special focus coming up

    Schedule M definition of a qualified organizationfor purposes of a qualified conservation contribution

    Schedule N revision of significant disposition of net

    assets to exclude grants or other assistance made inthe ordinary course of exempt activities

    Schedule N organizations winding up but not yet

    terminated should not fill out Part I, but may need tocomplete Part II

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    Whats New for 2012 The Schedules

    Schedule R new section in instructions

    regarding what VEBAs need to reportSchedule R 3 more examples of indirectcontrol for schedule reporting purposes

    Schedule R Part IV now has a 512(b)(13)controlled entity column

    Schedule R Part V has a new item: Dividends

    from related organizations

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    Form 990 2012:

    Focus on Schedule C

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    Schedule C What Are the Trigger Questions?

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    Identicalto 2012

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    Schedule C Political Activity Reporting

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    Part I-A for (Almost) Everyone

    Report both direct and indirect political campaignactivities

    - Line 1: requires a Part IV narrative description even ifonly activity is through a connected PAC

    - Line 2: Correctly-handled PAC contributions are NOTreported here; everything else isLine 3: Report volunteer hours for the organizations ownpolitical activities not those of connected PAC

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    Part I-B Sec. 501(c)(3) ONLY

    The term political expenditure means any amount paid or incurred by a

    section 501(c)(3) organization in any participation in, or intervention in

    (including the publication or distribution of statements), any political

    campaign on behalf of (or in opposition to) any candidate for publicoffice. 4955(d)(1)

    Part I-B asks about excise taxes imposed by4955 inconnection with political expenditures

    So, Part I-B is never filled out unless a501(c)(3) hasdone something it shouldnt have!

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    Part I-C Everyone BUT Section 501(c)(3)

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    Report both political

    contributions shunted to

    your PAC and your own

    political expenditures, if any

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    Part II-A Lobbying under Section 501(h)

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    501(h) When Things Go Somewhat Wrong

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    $1,100,000 excesslobbying expenditures in

    2011 ONLY

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    501(h) When Things Go Horribly Wrong!

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    $75,000 in excessgrassroots expenditures

    in TOTAL

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    What Happens When a 501(c)(3) Fails 501(h)?

    It does NOT get 501(c)(4) status (even though it might

    otherwise qualify)

    It becomes a taxable organization (usually a corporation)

    GCM 39813: tax treatment of

    - Gross receipts of trade/business activities - taxable

    - Income from investment and other formerly excluded activities -taxable

    - Good faith contributions generally nontaxable under 102

    - Donors may be subject to gift tax

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    Theres Nothing Like Self-Assessment . . .

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    Part II-B directly asks if lobbying

    causes the organization to fall outof 501(c)(3)

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    Part III Section 501(c)(4), (5), (6) Lobbying

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    "Dues payments, contributions or gifts to XYZ Associationare not tax deductible as charitable contributions for federalincome tax purposes. However, they may be deductible as

    ordinary and necessary business expenses subject torestrictions imposed as a result of XYZ's lobbying activities

    as defined by the Budget Reconciliation Act of 1993. XYZestimates that the nondeductible portion of your 20XX dues

    -- the portion that is allocable to lobbying -- is ___%.

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    Form 990 2012:

    Focus on Schedule F

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    Focus on Schedule F2012 updates:

    - Expenditures and investments in a single region are

    to be reported on separate lines

    - Foreign program-related investments go in Part I,

    but not Parts II and III

    - Grants and other assistance to US organizations or

    individuals destined for foreign organizations are

    reportable in Parts II and III

    . . . To or for the use of foreign organizations, foreign

    governments, foreign individuals, and U.S. individuals or

    entities for foreign activity . . .

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    Make Sure You Are Capturing All Expenses

    Expenditures include salaries, wages, and other

    employment-related costs paid to or for the benefit ofemployees located in the region; travel expenses to, from,and within the region; rent and other costs relating to offices

    located in the region; grants to or for recipients located in

    the region; bank fees and other financial accountmaintenance fees and costs; and payments to agents

    located in the region. Report expenditures based on the

    method used to account for them on the organization'sfinancial statements, and describe this method in Part V.

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    A Few Details . . .Foreign investments held through a domestic entity are notreportable (domicile is not foreign)

    You may round off both investments and expenses to thenearest $1,000

    For 2012, you may skip allocating indirect expenditures to

    foreign activities if you dont already separately track themFor grants and other assistance do not include salariesor payments to independent contractors, or payments toaffiliates that are not separate legal entities

    Even if you have no expenditures for an activity, you mustreport the activity in Part I if you derived more than$10,000 in revenue from its operations

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    Foreign Forms Questions

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    Dont Slide Over the Boycotting Countries Question!

    A boycotting country is:

    - Any country that is on the list maintained by theSecretary of the Treasury under 999(a)(3).

    The most recent list (August 2012) includes Iraq, Kuwait,

    Lebanon, Libya, Qatar, Saudi Arabia, Syria, UAE, and Republic

    of Yemen.- Any other country in which your organization (or controlled

    group of which your org is a member) has operations and ofwhich you know, or have reason to know, requires any person

    to cooperate with or participate in an international boycott.-There are some filing exceptions, to read the instructions to

    Form 5713 carefully!

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    Form 990 2012:

    Focus on Schedule L

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    Focus on Schedule LNew columns in Parts I, II, III

    Part I asks for amount of tax

    incurred by formerlyimposed on

    Part II emphasis placed on

    amounts reported in Part X(balance sheet), lines 5, 6, 22

    Part IV clarification that bankdeposits/ withdrawals are notreportable if made in ordinarycourse of business

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    Interested Person Includes for Part IV:

    An entity (other than a section501(c)(3) organization, a section

    501(c) organization of the samesubsection as the filing

    organization, or a governmentalunit or instrumentality) more than

    35% owned or controlled, directly orindirectly, individually or collectively,

    by one or more current or formerofficers, directors, trustees, or key

    employees listed on Form 990, PartVII, Section A, or their family

    members.

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    Note that disclosure is

    required only if there arereportable transactions.

    But between related

    exempt orgs, there usually

    are! See pages 3 and 4 of

    Schedule L instructions.

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    How To Determine More than 35% Control

    For purposes of this Part IV, a nonprofit organization is'more than 35%' controlled when more than 35% of its

    directors or trustees either (a) consist of interested personsof the filing organization, or (b) serve as directors or trusteessubject to powers held by one or more interested persons of

    the filing organization to elect or appoint, or remove andreplace, such directors or trustees or the members that elect

    or appoint them.

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    Yes

    No

    Yes

    NotReportable

    NotReportable

    SchLthresholdbusinesstransactions?

    >35%control?

    Isotherorga501(c)(3)orsame501(c)type?

    NotReportableYes

    ReportableOnSchLPtIV

    IsTh

    atOrgReportable

    onScheduleL? No

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    Schedule L Related Orgs Effect on 990, Part VI

    3. Neither the member, nor any familymemberof the member, was involved in atransaction with the organization (whetherdirectly or indirectly through affiliation withanother organization) that is required to bereported on Schedule L (Form 990 or 990-

    EZ) for the organization's tax year.

    4. Neither the member, nor any family memberof the member, was involved in atransaction with a taxable or tax-exemptrelated organization (whether directly or

    indirectly through affiliation with anotherorganization) of a type and amount thatwould be reportable on Schedule L (Form990 or 990-EZ) if required to be filed by therelated organization.

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    Independent voting members mustpass these two criteria (and 2 more):

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    Questions??

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