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Not For Profit/Exempt Organizations Blog

Tag Archives: proposed regulations

IRS Proposes Rules for Donee Charitable Donation Reporting

Posted in IRS Filings

On September 16, 2015, the IRS issued proposed regulations concerning the time and manner for donee organizations to file information returns that report required information about charitable contributions.  The proposed regulations would implement an exception to the requirement that a taxpayer who claims a charitable contribution deduction for any contribution of $250 or more to… Continue Reading

Proposed Regulations Expand IRS Authority to Disclose Charitable Organization Information to State Officials

Posted in IRS Filings

On March 15, 2011, the Treasury published proposed regulations providing guidance on the IRS’s expanded authority to disclose information to appropriate state officers (“ASOs”) under Section 6104(c) of the Code, as amended by the Pension Protection Act of 2006 (the “Act”) . Section 6104(c) of the Code governs when the IRS may disclose certain information to… Continue Reading