IRS Updates, August 2010: IRS Workshops, Tax Forums, and Charitable Giving and Gaming Publications

The IRS is once again offering its workshops for small and mid-size 501(c)(3)s; invites exempt organizations to attend nationwide tax forums; and has published updates of its publications on (1) documentation and disclosure related to charitable contributions and (2) tax-exempt organizations and gaming.

Workshops for Small and Mid-Size 501(c)(3) Organizations

IRS Exempt Organizations will be giving one-day workshops for small and mid-size charitable organizations in five cities between now and the end of the year:

• September 22-23, 2010—Southfield, Mich., hosted by Lawrence Technological University. Learn more
• October 5-7, 2010—Cincinnati, Ohio. Learn more
• October 20, 2010—Raleigh, N.C., hosted by the Institute for Nonprofits at NC State University. Learn more
• October 21, 2010—Wilmington, N.C., hosted by QENO at University of North Carolina-Wilmington. Learn more
• December 7-9, 2010—Phoenix, Ariz. Learn more

The workshops are designed for administrators and volunteers who are responsible for a 501(c)(3)'s tax compliance as well as for individuals interested in a nonprofit career. Each one-day session will cover the benefits and responsibilities of tax-exempt status; actions that can jeopardize an organization's exempt status; unrelated business income; employment issues; Form 990 series; and required disclosures, including those imposed by the Pension Protection Act of 2006. Pre-registration is required.

Nationwide Tax Forums

Although the first Nationwide Tax Forum offered this month has passed, there's still time to register for one of two others:

• August 24-26, 2010—Las Vegas, Nev.
• August 31-September 2, 2010—San Diego, Calif.

Exempt Organizations will offer a seminar, "Charities and Their Volunteers Working Together to Help the Public," and a workshop, "Ten Top Things to Know about the Form 990," at each forum. Learn more

Updated IRS Publications

Publication 1771, "Charitable Contributions—Substantiation and Disclosure Requirements"

If your organization receives $250 or more in contributions or provides goods and services to donors who give more than $75, or if you give to charity, this short, free publication is for you. Publication 1771 covers the documentation donors must have to substantiate tax-deductible contributions as well as the disclosures a nonprofit must make to donors who contribute more than $75 in a single payment.

Download IRS Publication 1771

Publication 3079, "Tax-Exempt Organizations and Gaming"

If your organization conducts gaming activities, such as (in the IRS's words) "Saturday night bingo in the church hall, one-armed bandits in the social club, video lottery at the veterans' club, poker night at the fraternal lodge," you need to read Publication 3079. This free reference describes the impact gaming can have on tax-exempt status, gaming and unrelated business income, record keeping, reporting requirements, excise taxes, and more.

Download IRS Publication 3079

Suzanne E. Coffman, August 2010
© 2010, GuideStar USA, Inc.

Suzanne Coffman is GuideStar's editorial director and editor of the Newsletter. A few years ago, she attended one of the IRS workshops for small and mid-size 501(c)(3)s and highly recommends them. To date, however, she has only limited personal experience with IRS Publication 1771 and none with Publication 3079.