Foundations

foundations
TitleActionFR DocPublishedAgency NameExcerptsAbstractHTMLPDF
TitleActionFR DocPublishedAgency NameExcerptsAbstractHTMLPDF
Examples of Program-Related InvestmentsRule2016-0939604/25/2016Treasury DepartmentThis document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investme … This document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments. In addition to private foundations, these final regulations affect foundation managers who participate in the making of program-related investments.examples-of-program-related-investmentsFR-Doc-2016-09396
Reliance Standards for Making Good Faith DeterminationsRule2015-2434609/25/2015Treasury DepartmentThis document contains final regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign … This document contains final regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign organization may be qualifying distributions and not taxable expenditures. The regulations also make additional changes to conform the final regulations to statutory amendments made by the Deficit Reduction Act of 1984 and the Pension Protection Act of 2006. The regulations will affect private foundations seeking to make good faith determinations.reliance-standards-for-making-good-faith-determinationsFR-Doc-2015-24346
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirement of a Section 4959 Excise Tax Return and Time for Filing the ReturnRule2014-3052512/31/2014Treasury DepartmentThis document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.additional-requirements-for-charitable-hospitals-community-health-needs-assessments-for-charitableFR-Doc-2014-30525
Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) StatusRule2014-1562307/02/2014Treasury DepartmentThis document contains final and temporary regulations that provide guidance to eligible organizations seeking recognition of tax- exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final and temporary regul … This document contains final and temporary regulations that provide guidance to eligible organizations seeking recognition of tax- exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). The text of the temporary regulations also serves as the text of the proposed regulations (REG-110948-14) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.guidelines-for-the-streamlined-process-of-applying-for-recognition-of-section-501c3-statusFR-Doc-2014-15623
Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) StatusProposed Rule2014-1562407/02/2014Treasury DepartmentIn the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations that provide guidance to organizations that seek recognition of tax-exempt status under section 501(c)(3) of the Internal Reve … In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations that provide guidance to organizations that seek recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code. The final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that certain organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). The text of those temporary regulations also serves as the text of these proposed regulations.guidelines-for-the-streamlined-process-of-applying-for-recognition-of-section-501c3-statusFR-Doc-2014-15624
Requirement of a Section 4959 Excise Tax Return and Time for Filing the ReturnRule2013-1993108/15/2013Treasury DepartmentThis document contains final and temporary regulations that provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection … This document contains final and temporary regulations that provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year. The regulations affect charitable hospital organizations. This action is necessary to implement section 9007(b) of the Patient Protection and Affordable Care Act of 2010. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.requirement-of-a-section-4959-excise-tax-return-and-time-for-filing-the-returnFR-Doc-2013-19931
Requirement of a Section 4959 Excise Tax Return and Time for Filing the ReturnProposed Rule2013-1993008/15/2013Treasury DepartmentIn the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requireme … In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations requiring hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, ``Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.'' The regulations also specify the due date for such returns. The text of those temporary regulations also serves as the text of these proposed regulations.requirement-of-a-section-4959-excise-tax-return-and-time-for-filing-the-returnFR-Doc-2013-19930
Community Health Needs Assessments for Charitable HospitalsProposed Rule2013-0795904/05/2013Treasury DepartmentThis document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as … This document contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and Affordable Care Act of 2010. These proposed regulations also clarify the consequences for failing to meet these and other requirements for charitable hospital organizations. These regulations will affect charitable hospital organizations.community-health-needs-assessments-for-charitable-hospitalsFR-Doc-2013-07959
Payout Requirements for Type III Supporting Organizations That Are Not Functionally IntegratedRule2012-3105012/28/2012Treasury DepartmentThis document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulation … This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integratedFR-Doc-2012-31050
Reliance Standards for Making Good Faith DeterminationsProposed Rule2012-2355309/24/2012Treasury DepartmentThis document contains proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxabl … This document contains proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. The regulations will affect private foundations seeking to make such good faith determinations.reliance-standards-for-making-good-faith-determinationsFR-Doc-2012-23553
Examples of Program-Related InvestmentsProposed Rule2012-946804/19/2012Treasury DepartmentThis document contains proposed regulations that provide guidance to private foundations on program-related investments. These proposed regulations provide a series of new examples illustrating investments that qualify as program-rela … This document contains proposed regulations that provide guidance to private foundations on program-related investments. These proposed regulations provide a series of new examples illustrating investments that qualify as program-related investments. In addition to private foundations, these proposed regulations affect foundation managers who participate in the making of program-related investments.examples-of-program-related-investmentsFR-Doc-2012-9468
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for Filing; CorrectionRule2010-1909708/04/2010Treasury DepartmentThis document contains correcting amendments to IRS regulations providing guidance under 4965 of the Internal Revenue Code, relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions … This document contains correcting amendments to IRS regulations providing guidance under 4965 of the Internal Revenue Code, relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating to certain disclosure obligations with respect to such transactions; and sections 6011 and 6071, relating to the requirement of a return and time for filing with respect to section 4965 taxes. These errors were made when the agency published final regulations (TD 9492) in the Federal Register on Tuesday, July 6, 2010 (75 FR 38700).excise-taxes-on-prohibited-tax-shelter-transactions-and-related-disclosure-requirements-disclosureFR-Doc-2010-19097
Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and Time for FilingRule2010-1623707/06/2010Treasury DepartmentThis document contains final regulations that provide guidance under section 4965 of the Internal Revenue Code (Code), relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which … This document contains final regulations that provide guidance under section 4965 of the Internal Revenue Code (Code), relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating to certain disclosure obligations with respect to such transactions; and sections 6011 and 6071, relating to the requirement of a return and time for filing with respect to section 4965 taxes. This action is necessary to implement section 516 of the Tax Increase Prevention Reconciliation Act of 2005. These final regulations affect a broad array of tax-exempt entities, including charities, state and local government entities, Indian tribal governments and employee benefit plans, as well as entity managers of these entities.excise-taxes-on-prohibited-tax-shelter-transactions-and-related-disclosure-requirements-disclosureFR-Doc-2010-16237
Payout Requirements for Type III Supporting Organizations That Are Not Functionally IntegratedProposed RuleE9-2286609/24/2009Treasury DepartmentThis document contains proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law … This document contains proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations.https://www.federalregister.gov/documents/2009/09/24/E9-22866/payout-requirements-for-type-iii-supporting-organizations-that-are-not-functionally-integratedFR-Doc-E9-22866
Tax Return Preparer Penalties Under Sections 6694 and 6695; CorrectionRuleE9-109501/29/2009Treasury DepartmentThis document contains corrections to final regulations (TD 9436) that were published in the Federal Register on Monday, December 22, 2008 (73 FR 78430) implementing amendments to the tax return preparer penalties under sections 6 … This document contains corrections to final regulations (TD 9436) that were published in the Federal Register on Monday, December 22, 2008 (73 FR 78430) implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final regulations affect tax return preparers and provide guidance regarding the amended provisions.https://www.federalregister.gov/documents/2009/01/29/E9-1095/tax-return-preparer-penalties-under-sections-6694-and-6695-correctionFR-Doc-E9-1095
Tax Return Preparer Penalties Under Sections 6694 and 6695RuleE8-2975012/22/2008Treasury DepartmentThis document contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 77 … This document contains final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. The final regulations affect tax return preparers and provide guidance regarding the amended provisions.https://www.federalregister.gov/documents/2008/12/22/E8-29750/tax-return-preparer-penalties-under-sections-6694-and-6695FR-Doc-E8-29750
Extension of Time for Filing ReturnsRuleE8-1490207/01/2008Treasury DepartmentThis document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns. For these returns, the final and temporary regulations also remove … This document contains final and temporary regulations relating to the simplification of procedures for obtaining automatic extensions of time to file certain returns. For these returns, the final and temporary regulations also remove the requirements for a signature and an explanation of the need for an extension of time to file. The final and temporary regulations affect taxpayers who are required to file certain returns and need an extension of time to file. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.https://www.federalregister.gov/documents/2008/07/01/E8-14902/extension-of-time-for-filing-returnsFR-Doc-E8-14902
Tax Return Preparer Penalties Under Sections 6694 and 6695Proposed RuleE8-1289806/17/2008Treasury DepartmentThis document contains proposed regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 66 … This document contains proposed regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007. The proposed regulations affect tax return preparers and provide guidance regarding the amended provisions. This document also provides notice of a public hearing on these proposed regulations.https://www.federalregister.gov/documents/2008/06/17/E8-12898/tax-return-preparer-penalties-under-sections-6694-and-6695FR-Doc-E8-12898
Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or if an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s)RuleE8-630503/28/2008Treasury DepartmentThis document contains final regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship betw … This document contains final regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship between the substantive requirements for tax exemption under section 501(c)(3) and the imposition of section 4958 excise taxes on excess benefit transactions. These regulations affect organizations described in section 501(c)(3) of the Code and organizations applying for exemption as organizations described in section 501(c)(3) of the Code.https://www.federalregister.gov/documents/2008/03/28/E8-6305/standards-for-recognition-of-tax-exempt-status-if-private-benefit-exists-or-if-an-applicableFR-Doc-E8-6305
Requirement of Return and Time for Filing; CorrectionRuleE7-1607508/16/2007Treasury DepartmentThis document contains corrections to final and temporary regulations (TD 9334) that were published in the Federal Register on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompan … This document contains corrections to final and temporary regulations (TD 9334) that were published in the Federal Register on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.https://www.federalregister.gov/documents/2007/08/16/E7-16075/requirement-of-return-and-time-for-filing-correctionFR-Doc-E7-16075
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