October 2009The IRS Web site has new resources for Form 990 and 990-EZ filers, new nonprofit training materials, and information about the changes in exemption applications fees that will go into effect in 2010.
Form 990 and 990-EZ Resources
Form 990 Filing Tips
New tips on reporting foreign activities and adding attachments to Form 990 are now available in the Charities & Non-Profits section of the IRS Web site.
View the foreign activities tips >
View the attachments tips >
Online Tool to Assist Form 990 Filers
"Form 990 Case Study—The New Form 990: Getting Started" features a case study developed about a hypothetical organization, Exempt Organization for Disaster Relief (EODR). Organizational and financial data for the imaginary EODR, a completed Form 990 based on those facts, and common Form 990 reporting issues all appear in the text and video that make up the online tool.
Get started with "Form 990 Case Study" >
Form 990-EZ Mini-Course
With the graduated introduction of the new Form 990, many nonprofits that previously filed 990s are eligible to file Form 990-EZ instead. Learn which organizations are allowed to file the 990-EZ and about the form itself in this mini-course.
Watch the mini-course >
New Training Materials
New StayExempt URL
StayExempt, the site where you can find virtual workshop and mini-courses created by IRS Exempt Organizations, has a new address, www.stayexempt.irs.gov. (The previous address was www.stayexempt.org.)
Charitable Organizations and Disaster Relief
This mini-course has two parts. Part I examines how charitable nonprofits may provide disaster relief and the tax rules that apply to those organizations. Part II looks at the rules that apply to employer-related organizations, the deductibility of contributions for disaster relief, and taxes on disaster-assistance payments.
View Part I >
View Part II >
Section 403(b) Tax Sheltered Annuities
Another two-part mini-course presents information on the tax sheltered annuities offered by some 501(c)(3) organizations. Part I is intended for employees of organizations that offer this type of retirement plan, and Part II informs employer about recent regulatory changes affecting these plans.
View Part I >
View Part II >
Exemption Application Fees
Fees for exemption applications—IRS Forms 1023, 1024, and 1028—will change twice next year.
The following fees will apply to applications for exemption that are postmarked after January 3, 2010:
- Organizations with annual gross receipts of $10,000 or less over a 4-year period: $400
- Organizations with annual gross receipts greater than $10,000 over a 4-year period: $850
- Group exemption letters: $3,000
The fees for applying for exemption as a 501(c)(3) charitable organization will change again once the IRS launches Cyber Assistant, a Web-based software program for completing Form 1023:
- Organizations of any size that use Cyber Assistant to prepare Form 1023: $200
- All organizations that do not use Cyber Assistant to prepare Form 1023: $850
The IRS will announce when Cyber Assistant has launched, and we'll publish that information in the GuideStar Newsletter as soon after the announcement as we can.
Suzanne E. Coffman, October 2009
© 2009, GuideStar USA, Inc.
Suzanne Coffman is GuideStar's director of communications and editor of the Newsletter.