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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

Feb 26 - Finance Chairman seeks data on tax-exempt hospitals, section 501(r) compliance

Feb 25 - KPMG report: Tax rules for parking deductions, increased UBTI

Feb 5 - IRS TE/GE division releases summary of “FY 2018 accomplishments”

Jan 16 - KPMG report: Interim guidance, taxing “excess” executive compensation of exempt organizations

Jan 3 - KPMG report: Preliminary analysis and observations regarding certain exempt organization provisions in JCT Bluebook

Jan 3 - KPMG report: JCT Bluebook clarifies intended application of enhanced charitable contribution deduction

Dec 31 - Notice 2019-09: Interim guidance on excise tax imposed under section 4960, excess remuneration

Dec 28 - Rev. Proc. 2019-12: Safe harbors, business taxpayer payments to charity for state, local tax credits

Dec 28 - Annual revenue procedures for 2019 for exempt organizations

Dec 28 - Final regulations: Tax-exempt private activity bonds, “public approval requirement”

Dec 28 - Proposed regulations: Tax-exempt bonds treated as “retired”

Dec 14 - Notice 2019-02: Standard mileage rates for 2019

Dec 14 - KPMG report: Payroll year-end planning guide, checklist for employment tax

Dec 11 - Notice 2018-100: Waiver of estimated tax penalties attributable to fringe benefit UBTI

Dec 10 - Notice 2018-99: Parking expenses as qualified transportation fringe benefits, nondeductible amount

Dec 10 - FBAR filings: Deadline again extended for certain individuals with signature authority

Dec 3 - Exempt organization provisions in “Brady amendments” to H.R. 88

Nov 30 - KPMG report: Implications of section 163(j) proposed regulations for exempt organizations

Nov 29 - IRS reminder: “Hardship withdrawal” measures in proposed regulations, relief for hurricane victims

Nov 19 - Notice 2018-89: Leave-based donation payments, aid for Hurricane Michael victims

Nov 19 - Hurricane Florence-related tax relief, additional North Carolina county

Nov 19 - Hurricane Florence-related tax relief, more locations in Virginia

Nov 19 - Hurricane Michael-related tax relief, two more Florida counties

Nov 19 - Hurricane Michael-related tax relief for two additional counties in Georgia

Nov 15 - Rev. Proc. 2018-57: Inflation adjustments for 2019, individual taxpayers

Nov 14 - Tax relief for taxpayers affected by California wildfires

Nov 9 - IRS priority guidance plan 2018-2019—exempt organization projects

Nov 8 - Hurricane Michael-related tax relief for Alabama taxpayers

Nov 8 - Hurricane Michael-related tax relief for two more counties in Georgia

Nov 7 - IRS releases draft Schedule M to Form 990-T, separately computing UBTI (2018)

Nov 6 - Proposed regulations: Form 4720 filing requirement for Chapter 42 excise taxes, abatement

Nov 5 - Proposed regulations: Excise tax return guidance, tax-exempt organizations (text of proposed regulations)

Nov 2 - Hurricane Michael-related tax relief; addition of 31 counties in Georgia

Nov 1 - Notice 2018-83: Pension plans, cost-of-living adjustments for 2019

Oct 29 - IRS adds another South Carolina county for Hurricane Florence relief

Oct 29 - IRS adds more North Carolina counties, Hurricane Florence-related tax relief

Oct 29 - Three more Georgia counties, Hurricane Michael-related tax relief

Oct 25 - IRS resource, new tax law measures for exempt organizations

Oct 24 - IRS releases draft instructions, Form 990-T for 2018

Oct 24 - Two more North Carolina counties added, Hurricane Florence-related tax relief

Oct 19 - IRS adds more areas in Virginia, Hurricane Florence-related relief

Oct 19 - Notice 2018-81: Church plans, notifying IRS about treatment as single employer

Oct 17 - U.S. Treasury’s list of regulatory projects, including guidance concerning exempt organizations under new tax law

Oct 17 - IRS adds four more South Carolina counties, Hurricane Florence relief

Oct 16 - IRS adds 14 North Carolina counties, Hurricane Florence-related tax relief

Oct 16 - IRS adds six more South Carolina counties, Hurricane Florence relief

Oct 16 - IRS relief, taxpayers in Virginia affected by Hurricane Florence

Oct 15 - IRS relief, Georgia counties affected by Hurricane Michael

Oct 15 - IRS relief, taxpayers in 16 Florida counties affected by Hurricane Michael

Oct 12 - IRS relief, taxpayers in Florida affected by Hurricane Michael

Oct 5 - IRS adds two more South Carolina counties, Hurricane Florence relief

Oct 4 - IRS TE/GE division’s FY 2019 program letter

Oct 3 - Notice 2018-76: Transitional guidance on deductibility of business meal expenses

Sep 27 - IRS updates list of South Carolina counties, Hurricane Florence tax relief

Sep 25 - Notice 2018-71: Employer credit, for paid family and medical leave unavailable to section 501(c)(3) organizations

Sep 25 - IRS adds more North Carolina counties, Hurricane Florence-related tax relief

Sep 24 - IRS relief, South Carolina taxpayers affected by Hurricane Florence

Sep 24 - Notice 2018-71: Employer credit for paid family and medical leave (Q&As)

Sep 21 - Notice 2018-75: Employer reimbursements made in 2018 for employee moving expenses in 2017

Sep 19 - Rev. Proc. 2018-49: Changes in method of accounting, rules clarified for “early adopters”

Sep 19 - Notice 2018-74: Modified “safe harbor” explanations for plan administrators to provide for recipients of rollover distributions

Sep 17 - IRS extends deadlines, provides tax relief for taxpayers affected by Hurricane Florence (updated list of counties)

Sep 5 - Business taxpayer payments to state, local tax credit programs generally deductible; IRS response to inquiries on proposed regulations

Aug 27 - U.S. Tax Court: No charitable contribution deduction for facade easement, long-term lessee

Aug 24 - KPMG report: State and local tax credits and charitable contributions, proposed regulations

Aug 23 - Proposed regulations: State and local tax credits and charitable contributions (text of regulations)

Aug 21 - Notice 2018-67: Guidance for new UBTI rules under section 512(a)(6)

Aug 20 - OIRA review completed on SALT credits, charitable contribution regulations

Aug 14 - Fifth Circuit: Donation of conservation easement, perpetuity requirement not satisfied

Aug 1 - Final regulations: Information returns, extension of time

Aug 1 - Final regulations: Short-term, limited-duration health insurance

Aug 1 - Text of regulations, section 965 “transition tax” and implications for exempt organizations

Jul 30 - Notice 2018-58: Future regulations to clarify section 529 re-contributions, rollovers, qualified expenses

Jul 27 - Final regulations: Substantiation, reporting requirements for cash, non-cash charitable contribution deductions

Jul 24 - IRS revokes tax-exempt status of second dual-status hospital, for section 501(r) noncompliance

Jul 19 - Final regulations: Revised 401(k) plan definitions, qualified matching and nonelective contributions

Jul 16 - Rev. Proc. 2018-38: Section 501(a) organizations no longer required to report contributors’ names, addresses

Jul 10 - KPMG report: New excise tax on compensation exceeding $1 million, paid by tax-exempt organizations

Jun 26 - FASB: How not-for-profits, others account for grants and similar transactions

Jun 11 - Proposed regulations: Tax-exempt bonds, clarifying definition of “investment-type property”

Jun 8 - Notice 2018-55: Future regulations for private colleges, universities on “endowment excise tax”

May 25 - Notice 2018-42: Modifications to standard mileage rates for 2018

May 16 - Rev. Proc. 2018-32: Updated guidance for grantors, contributors to tax-exempt organizations

May 7 - IRS online tool, replaces “EO Select Check” with expanded access to exempt organization information

Apr 17 - Rev. Proc. 2018-25: Automobile depreciation deduction limits for 2018, reflecting new tax law

Apr 16 - Notice 2018-38: Fiscal year U.S. corporations to pay “blended” income tax rate under new tax law

Apr 11 - Rev. Proc. 2018-26: Nonqualified uses of proceeds from tax-exempt bonds, new remedial actions

Mar 29 - IRS TE/GE division releases summary of “FY 2017 accomplishments”

Mar 6 - IRS reminder: File current versions of exemption applications; schedule of user fees

Mar 2 - Rev. Proc. 2018-18: Inflation adjustments for 2018, revised to reflect new tax law

Feb 28 - IRS updates Form W-4, “withholding calculator” to reflect tax law changes

Feb 15 - Bipartisan Budget Act revives exempt organization provisions dropped during tax reform process

Feb 8 - Rev. Proc. 2018-15: New exemption application not required for section 501(c) organization’s changes, legal form or place of organization 

Feb 8 - IRS guidance projects for exempt organizations, second quarter 2018

Feb 6 - IRS release: New tax law, no changes to pension plan cost-of-living adjustments for 2018