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Mar 3 - IRS memo for TE/GE examiners; interim guidance on “section 506 notifications”

Mar 3 - Updated FAQs on PPP loans; guidance on second draw PPP loans

Mar 1 - Notice 2021-20: FAQs on employee retention credit, and Paycheck Protection Program loans (COVID-19)

Feb 25 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Oklahoma)

Feb 22 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Texas)

Feb 19 - Grants for “Shuttered Venue Operators” not available if venue operators filed PPP applications

Feb 18 - Notice 2021-15: Relief for health FSAs and dependent care assistance programs under “cafeteria plans” (COVID-19)

Feb 8 - IRS TE/GE division releases summary of “FY 2020 accomplishments”

Feb 1 - Updated FAQs on PPP loans; guidance about “second draw” PPP loans

Feb 1 - KPMG report: Employer-provided student loan repayments, tax-free benefits

Jan 29 - IRS provides recordkeeping relief; increased deduction limits for corporate cash contributions for disaster relief

Jan 28 - IRS guidance (updated FAQs), tax credits for small and midsize employers providing paid leave (COVID-19)

Jan 25 - KPMG report: Review of compensation and benefits-related tax provisions in Consolidated Appropriations Act, 2020

Jan 20 - KPMG report: COVID relief extended for qualified opportunity funds and investors

Jan 20 - Notice 2021-10: Additional relief for qualified opportunity zones and investors (COVID-19)

Jan 19 - KPMG report: Full deduction for business meals provided by a restaurant

Jan 19 - Notice 2021-6: Information returns and payee statements waived regarding PPP, other relief programs (COVID-19)

Jan 19 - Notice 2021-11: Employee payroll tax deferral, further postponed (COVID-19)

Jan 15 - Final regulations released to Federal Register: Excise tax for excess remuneration and excess parachute payment

Jan 15 - Rev. Rul. 2021-3: Covered compensation tables for 2021 plan year

Jan 14 - KPMG report: Final section 4960 regulations on excise tax for excess remuneration and excess parachute payment for applicable tax-exempt organizations

Jan 11 - Final regulations: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (text of regulations)

Jan 11 - Proposed regulations: Mandatory 60-day postponement of tax deadlines, federally declared disasters

Jan 6 - Rev. Rul. 2021-2: Deduction of eligible expenses allowable, PPP loan forgiveness

Jan 5 - Final regulations pending OIRA review: Excise tax on tax-exempt organization compensation

Jan 5 - Expanded employee retention credit, charitable-giving provisions among tax measures enacted at end of 2020

Jan 5 - IRS releases Form 990 draft instructions for 2020

Jan 5 - New TE/GE compliance initiatives

Jan 5 - Rev. Proc. 2021-8 and annual revenue procedures; revised process for Form 1024-A for section 501(c)(4) determinations  

Jan 4 - Notice 2021-7: Temporary relief to value personal use of employer-provided automobile (COVID-19)

Dec 28 - President signs year-end funding, COVID-19 relief legislation; tax provisions are enacted

Dec 22 - Notice 2021-2: Standard mileage rates for 2021

Dec 22 - Legislative update: Year-end funding and COVID relief legislation; charitable giving provisions extended, expanded

Dec 17 - IRS memorandum for TE/GE employees, examination timelines again modified (COVID-19)

Dec 16 - Notice 2021-01: Delayed e-filing requirements, Form 4720 filed by private foundations

Dec 16 - IRS confirms emergency relief grants to students are not reported on Form 1098-T (COVID-19)

Dec 15 - Final regulations released to Federal Register: Parking deduction limitations under section 274

Dec 14 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Alabama)

Dec 11 - Final regulations: Grandfathered group health plans, health insurance coverage

Dec 10 - KPMG report: Final regulations addressing parking deduction limitations under section 274

Dec 10 - Updated FAQs on PPP loans; questionnaires to verify loan eligibility and forgiveness

Dec 9 - Form 990 series and instructions for 2020

Dec 9 - Notice 2020-86: Q&A guidance on safe harbor retirement plans

Dec 9 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Puerto Rico)

Dec 9 - Final regulations: Qualified transportation and commuting expenses under section 274 (text of regulations)

Dec 2 - KPMG report: Separately computed UBTI, analysis of final regulations

Nov 30 - Final regulations released to Federal Register: Separately computed UBTI

Nov 20 - IRS to revise Form 1024-A to allow for electronic submission

Nov 20 - Notice 2020-83: Required amendments list (2020) for qualified retirement plans and 403(b) plans

Nov 19 - IRS offers clarifications in FAQs addressing interaction of ERC and PPP loans in acquisitions

Nov 19 - Rev. Proc. 2020-51: Safe harbor for claiming deductions by taxpayers that received PPP loans

Nov 19 - Rev. Rul. 2020-27: No deduction of eligible expenses for 2020 if reasonable expectation of PPP loan forgiveness

Nov 19 - Final regulations: Separately computed UBTI (text of regulations)

Nov 18 - IRS Priority Guidance Plan 2020-2021—exempt organization projects

Nov 13 - KPMG report: Election results so far; preliminary observations regarding effect on future tax agenda

Nov 5 - IRS TE/GE compliance priorities, 2021 program letter

Nov 5 - Rev. Rul. 2020-23, Notice 2020-80: Distributions from terminating section 403(b) plans

Nov 4 - Rev. Proc. 2020-49: Extended relief regarding tax-exempt bonds (COVID-19)

Nov 3 - Final rule on public disclosure of health plan and health insurance coverage information

Nov 2 - Interim final rule: Accessibility to COVID-19 vaccine for individuals in the United States

Oct 26 - IRS EO release addresses auto-revocation issues, royalty income, e-filing expectations

Oct 26 - Rev. Proc. 2020-45: Inflation adjustments for 2021, individual taxpayers

Oct 26 - Notice 2020-79: Pension plans, cost-of-living adjustments for 2021

Oct 19 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (California, Louisiana)

Oct 14 - Final regulations released to Federal Register: Excise tax on college net investment income

Oct 8 - Updated FAQs on PPP loans; extension of deferral period (COVID-19)

Oct 5 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Florida) 

Oct 2 - KPMG report: Changes to Indian FCRA prohibit sub-grants, further limit administrative expenses

Oct 2 - KPMG report: Final regulations on deductibility of meal and entertainment expenses (initial impressions)

Sep 30 - Final regulations: Deductibility of meal and entertainment expenses (text of regulations)

Sep 24 - TE/GE memo updates examination process

Sep 24 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Alabama)

Sep 23 - KPMG report: Initial impressions of final regulations, excise tax on college net investment income

Sep 22 - Treasury announces New Markets Tax Credit (NMTC) allocations for 2020, increased to $5 billion

Sep 18 - Final regulations: Excise tax on college net investment income (text of regulations)

Sep 18 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Oregon and Puerto Rico)

Sep 16 - IRS draft of Form 990-T for 2020 would revise reporting of UBTI

Sep 16 - IRS release on expedited request for letter rulings (COVID-19)

Sep 11 - Notice 2020-71: Per diem rates, substantiation of employee lodging, meals, incidentals (2020-2021)

Sep 11 - Tax relief for Puerto Rico taxpayers affected by Tropical Storm Isaias

Sep 9 - Notice 2020-66: Medicaid coverage of COVID-19 testing and diagnostic services

Sep 9 - Final regulations, excise tax on college net investment income; OIRA review completed

Sep 3 - IRS announces new Associate Chief Counsel EEE

Sep 1 - KPMG report: Telemedicine and tax (COVID-19)

Aug 31 - KPMG report: Initial analysis of Notice 2020-65, guidance on employee payroll tax deferral

Aug 28 - Notice 2020-65: Implementing executive action, employment tax deferral (COVID-19)

Aug 26 - Senate Finance Committee report on syndicated conservation-easement transactions

Aug 25 - Final regulations pending OIRA review: Excise tax on college net investment income

Aug 24 - IRS reminder, required minimum distribution rollovers, repayments due by August 31 (COVID-19)

Aug 21 - IRS statement on failure-to-deposit penalties, employers claiming new tax credits (COVID-19)

Aug 17 - KPMG report: Reference guide for tax-exempt organizations, preparing 2019 Form 990

Aug 14 - IRS memorandum for TE/GE employees; church claims for refund or abatement

Aug 12 - FAQs on PPP loans; payments of fees and health benefits (COVID-19)

Aug 12 - Announcement 2020-14: Increased user fees for employee plan rulings and determinations

Aug 10 - KPMG report: Initial impressions about presidential memorandum on deferring payroll tax obligations (COVID-19)

Aug 7 - Final regulations: Payments made to charities in return for consideration (text of regulations)

Aug 4 - FAQs address PPP loan forgiveness issues (COVID-19)

Aug 3 - IRS issues FAQs on leave-sharing plans (COVID-19)

Aug 3 - IRS updated FAQs on retirement plan distribution rules, partial terminations (COVID-19)

Jul 31 - IRS updates FAQs on deferral of employment tax deposits, payments (COVID-19)

Jul 29 - Legislative update: Compensation and benefits issues in Senate Republican COVID-19 bills

Jul 27 - Legislative update: U.S. Senate Republicans release COVID-19 response bills, with tax provisions

Jul 27 - Regulations: Refundable employment tax credits; assessment for erroneous refundable credits (COVID-19)

Jul 24 - Regulations: Rules for refundable employment tax credits (COVID-19)

Jul 15 - IRS notification regarding delay in processing advance payment of employer credits

Jul 14 - Notice 2020-56: Postponed deadline, hospitals and community health needs requirements under section 501(r)(3) (COVID-19)

Jul 13 - IRS Chief Counsel Advice: Treatment of NOLs of unrelated trades or businesses

Jul 10 - Proposed regulations: Grandfathered group health plans, group health insurance coverage

Jul 10 - Congress passes unemployment relief for tax-exempt entities (COVID-19)

Jul 9 - Notice 2020-54: Reporting qualified sick leave, qualified family leave wages (COVID-19)

Jul 8 - Rev. Proc. 2020-37: Automobile depreciation deduction limits for 2020

Jul 7 - IRS memorandum for TE/GE employees, modified examination timelines (COVID-19)

Jul 6 - FAQs on coronavirus relief fund payments to states, local governments (COVID-19)

Jul 6 - IRS provides FAQs on treatment of certain payments to health care providers (COVID-19)

Jul 6 - Extension of PPP loan application deadline enacted (COVID-19)

Jul 2 - Congress passes PPP extension bill; House passes infrastructure bill (COVID-19)

Jun 26 - IRS updated FAQs on deferral of employment tax deposits, payments (COVID-19)

Jun 25 - IRS offers settlement for docketed Tax Court cases involving conservation easement transactions

Jun 23 - IRS updated FAQs on employee retention credit (COVID-19)

Jun 23 - Notice 2020-51: Waiver of 2020 required minimum distributions, retirement plans (COVID-19)

Jun 23 - KPMG report: Proposed regulations and guidance on qualified transportation fringe benefits

Jun 22 - Updated FAQ on employee retention credit for exempt organizations (COVID-19)

Jun 22 - KPMG report: Qualified opportunity zone rules, as of June 2020

Jun 19 - Proposed regulations: Qualified transportation and commuting expenses under section 274 (text of regulations)

Jun 19 - Notice 2020-50: Retirement plan distributions and loans, CARES Act relief (COVID-19)

Jun 17 - PPP loan-forgiveness application forms (COVID-19)

Jun 17 - Federal Reserve considers expanding “Main Street lending program” for nonprofits (COVID-19)

Jun 17 - GAO reports on IRS use of Form 990 data in return examination selection

Jun 11 - Notice 2020-46: Employer leave-based donation programs (COVID-19)

Jun 10 - Notice 2020-47: Recommendations for guidance items for 2020-2021 Priority Guidance Plan

Jun 8 - Proposed regulations: Treatment of certain medical care arrangements under section 213

Jun 8 - IRS provides FAQs on NOL carrybacks by certain exempt organizations

Jun 5 - President signs legislation providing payroll tax deferral for taxpayers with forgiven PPP loans (COVID-19)

Jun 5 - Proposed regulations: Excise tax on excess compensation, parachute payments made by tax-exempt organizations

Jun 4 - Notice 2020-39: Relief for qualified opportunity zones and investors (COVID-19)

May 28 - Notice 2020-35: Postponed deadlines for employment taxes, employee benefit plans, IRAs, HSAs, MSAs, other time-sensitive actions (COVID-19)

May 28 - IRS provides FAQs on treatment of NOL carrybacks and AMT by C corporations (COVID-19)

May 28 - Legislative update: House passes bill, payroll tax deferral for taxpayers with forgiven PPP loans (COVID-19)

May 27 - Updated FAQs on employee retention credit and PPP repayments

May 26 - Final regulations: Donor disclosure rules, information reporting

May 20 - Rev. Proc. 2020-32: HSA inflation-adjusted amounts for 2021

May 18 - IRS fact sheet, tax credits for COVID-19-related paid leave

May 18 - Treasury provides PPP loan forgiveness form, instructions

May 15 - Legislative update: House passes COVID-19-related legislation (HEROES Act)

May 13 - FAQs for PPP borrowers, safe harbor from SBA audit for “good faith” certification

May 13 - Eleventh Circuit: Easement on golf course may be eligible for charitable deduction

May 12 - Legislative update: COVID-19-related legislation unveiled in House, includes tax proposals

May 12 - Notice 2020-29, Notice 2020-33: Expanded relief for health-related cafeteria plans (COVID-19)

May 12 - U.S. Tax Court: Regulations on charitable donation of conservation easement upheld as valid

May 8 - IRS updates FAQs on employee retention credit, treatment of health plan expenses and PPP repayments

May 7 - IRS releases FAQs on higher education emergency relief grants to students being excluded from income (COVID-19)

May 6 - New deadline of May 14 to repay Paycheck Protection Program (PPP) loans for SBA “good faith” certification

May 5 - Employer retention credit can be claimed if Paycheck Protection Program (PPP) loan repaid by May 7 (COVID-19)

May 4 - IRS relief regarding tax-exempt bonds (COVID-19)

May 4 - Proposed regulations, excise tax on tax-exempt organization compensation; OIRA review completed

May 1 - Notice 2020-36: Proposed revenue procedure, updated group exemption letter program for section 501(c) organizations

Apr 30 - KPMG report: Initial impressions of additional FAQs on the employee retention credit (COVID-19)

Apr 30 - Notice 2020-32: Deductibility of expenses when loan is forgiven under Paycheck Protection Program (COVID-19)

Apr 30 - IRS new FAQs on faxing refund claims, NOL carrybacks not available for Form 990-T filers (COVID-19)

Apr 30 - IRS reminder: No paper versions of Form 1023 applications accepted after April 30

Apr 29 - IRS updates, expands FAQs on employee retention credit (COVID-19)

Apr 29 - Extension of healthcare, health plan coverage, employee benefit plan timeframes (COVID-19)

Apr 24 - KPMG report: Initial impressions of proposed regulations on separately computed UBTI

Apr 24 - Treasury issues guidance on Paycheck Protection Program (PPP); Trump signs PPP funding legislation

Apr 23 - KPMG report: JCT description of employee retention credit, payroll deferral provisions in CARES Act (COVID-19)

Apr 23 - IRS expands FAQs on postponed tax return filing, paying deadlines (COVID-19)

Apr 23 - IRS provides FAQs on NOL carrybacks for taxpayers with section 965 inclusions (COVID-19)

Apr 23 - Treasury releases updated FAQs on Paycheck Protection Program (COVID-19)

Apr 23 - Proposed regulations: Separately computed UBTI (text of regulations)

Apr 22 - JCT description of tax provisions in CARES Act

Apr 21 - Legislative update: Senate passes COVID-19 legislation, with additional Paycheck Protection Program funds

Apr 21 - Revenue procedures, FAQs: Relief for nonresidents remaining in United States (COVID-19)

Apr 17 - IRS releases FAQs on provisions under COVID-19-related laws

Apr 17 - Proposed regulations, separately computed UBTI; OIRA review completed

Apr 15 - Proposed regulations pending OIRA review: Separately computed UBTI

Apr 14 - KPMG report: Tax considerations of disruptions in healthcare industry in COVID-19 environment

Apr 13 - IRS issues FAQs on deferral of employment tax deposits and payments (COVID-19)

Apr 10 - IRS Form 941 re-issued for employee retention credit, implications for tax-exempt employers

Apr 10 - Notice 2020-23: Relief for tax-exempt taxpayers affected by coronavirus pandemic (COVID-19)

Apr 9 - KPMG report: Healthcare provisions of CARES Act

Apr 8 - Updates for exempt organizations (COVID-19)

Apr 2 - KPMG report: Lending programs under CARES Act, including interactions with tax provisions

Mar 31 - Guidance on employee retention credit in CARES Act (COVID-19)

Mar 27 - Tax relief for tax-exempt organizations in “phase 3” coronavirus legislation (COVID-19)

Mar 26 - Regulations pending OIRA review: Excise tax on tax-exempt organization compensation

Mar 25 - IRS issues postponed tax return FAQs; rules for Form 990-T clarified

Mar 24 - IRS TE/GE division releases summary of “FY 2019 accomplishments”

Mar 22 - Notice 2020-18: Form 990, Form 990-PF appear not to be included in Treasury’s filing, payment relief (COVID-19)

Mar 20 - Tax relief for paid leave in “phase 2” coronavirus legislation (COVID-19)

Mar 17 - KPMG report: Employers providing employee hardship assistance related to coronavirus (COVID-19)

Mar 16 - KPMG report: Compensation and benefits concerns in uncertain times—telecommuting and other items (COVID-19 considerations)

Mar 3 - Regulations on UBTI, separately computed for each trade or business activity; OIRA review completed

Feb 24 - Proposed regulations: Deductibility of meal and entertainment expenses

Feb 21 - Proposed regulations: Deductibility of business meal expenses (text of regulations)

Feb 4 - PLR: Indirect operation of political action committee by tax-exempt organization via shared-services agreement

Feb 4 - Final regulations: Employer-provided vehicles, fleet average and cents-per-mile valuation rules

Feb 4 - Regulations pending OIRA review: UBTI separately computed for each trade or business activity

Jan 31 - Rev. Proc. 2020-8: Applications for tax-exempt status must be filed electronically

Jan 28 - IRS outlines new tax law effect on tax-exempt organizations

Jan 22 - IRS issues instructions for claiming refund or credit of UBIT on qualified transportation fringe amounts

Jan 22 - IRS posts “training materials” on the 2017 U.S. tax law for tax-exempt entities

Jan 10 - KPMG report: Highlights of 2019 appropriations legislation affecting tax-exempt organizations

Jan 3 - Oregon: Tax-exempt entities with unrelated business income subject to corporate activity tax

Jan 3 - Rev. Rul. 2020-2: Covered compensation tables for 2020 plan year

Jan 2 - Annual revenue procedures for 2020 for exempt organizations

Dec 31 - Notice 2020-05: Standard mileage rates for 2020

Dec 19 - Legislative update: Congress passes repeal of “parking tax” provision

Dec 19 - Proposed regulations to reinforce donor disclosure rule changes; hearing scheduled

Dec 18 - Legislative update: Government funding bills include parking tax repeal provision

Dec 13 - Proposed regulations: Payments made to charities in return for consideration

Dec 13 - IRS reminder, electronic filing required of tax-exempt organizations

Dec 9 - Final regulations: Calculating UBTI of VEBAs, other exempt organizations

Dec 5 - Proposed regulations, payments made to charitable entities; OIRA review completed

Dec 2 - Reminder, IRS private delivery/express mail address for exempt organization submissions

Nov 12 - IRS focus on “syndicated conservation easement” transactions

Nov 6 - Notice 2019-59: Pension plans, cost-of-living adjustments for 2020

Nov 6 - Rev. Proc. 2019-44: Inflation adjustments for 2020, individual taxpayers

Oct 30 - Regulations pending OIRA review: Payments to charitable entities for consideration

Oct 17 - IRS TE/GE division’s FY 2020 program letter

Oct 10 - IRS priority guidance plan 2019-2020 — exempt organization projects

Oct 7 - IRS provides tax relief for taxpayers affected by Tropical Storm Imelda

Sep 27 - IRS new private delivery/express mail address for exempt organization submissions

Sep 6 - Proposed regulations would reinforce donor disclosure rule change; penalty relief provided by Notice 2019-47

Sep 3 - Notice 2019-50: Annual fee imposed on health insurance providers for 2020

Aug 22 - Proposed regulations: Employer-provided vehicles, fleet average and cents-per-mile valuation rules

Aug 13 - IRS releases revised Form 8283 for noncash contributions

Aug 9 - Federal district court holds regulation is invalid; entity is “educational organization” entitled to UBIT refund

Jul 31 - Federal district court strikes down donor disclosure change

Jul 25 - KPMG report: Proposed regulations concerning university excise tax

Jul 22 - KPMG report: 2018 Form 990-series annotation

Jul 19 - Final regulations: Notification to IRS, organizations operating under section 501(c)(4)

Jul 17 - Notice 2019-45: Expanded list of preventive care for certain chronic conditions (HSA eligibility)

Jul 2 - Final regulations: Truncated TINs for wage, tax statements furnished to employees

Jul 2 - IRS administration bill enacted; includes exempt organization provisions

Jun 28 - Proposed regulations: Section 4968 excise tax, net investment income of colleges, universities (text of regulations)

Jun 25 - Regulations concerning excise tax on college net investment income (OIRA review completed)

Jun 21 - Ways and Means approves three tax bills; one includes fringe benefit UBTI measures

Jun 18 - Ways and Means schedules mark-up of tax bills

Jun 16 - House Ways and Means hearing, fringe benefit UBTI

Jun 11 - Final regulations: State and local tax credits and charitable contributions (text of regulations)

Jun 5 - IRS reminder: Form 990-T corporate filers may apply blended rate to UBTI for FY 2017

Jun 4 - IRS to stop faxing tax transcripts, mailing returns to third parties (may affect colleges, universities)

Jun 3 - Regulations concerning SALT credits, charitable contributions; sections 164 and 170(c) guidance (OIRA review completed)

May 22 - Notice 2019-39: Current refundings for certain targeted state, local, Indian tribal government bond programs

May 21 - Rev. Proc. 2019-26: Automobile depreciation deduction limits for 2019

May 16 - Regulations pending OIRA review: Excise tax on college net investment income (section 4968)

May 7 - Rev. Proc. 2019-22: Private schools' use of website to publicize racially nondiscriminatory policy

Apr 24 - Notice 2019-30: Recommendations requested for 2019-2020 priority guidance plan

Apr 8 - Final regulations: Tax-exempt bonds, clarifying definition of “investment-type property”

Apr 5 - Final regulations: Form 4720 filing requirement for Chapter 42 excise taxes, abatement

Mar 21 - Certain group ruling-holders must submit updates to IRS by April 1

Mar 13 - Rev. Rul. 2019-06: Covered compensation tables for 2019 plan year

Mar 8 - IRS releases revised Form 990-T draft instructions for 2018

Mar 6 - Treasury policy statement on tax regulatory process