Advisory Committee on Tax Exempt and Government Entities (ACT ...

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The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesCharles F. Kaiser & John Francis Reilly, Integrated Delivery Systems, ExemptOrg. Continuing Prof. Educ. Tech. Instruction Program for FY 1994 p. 212Debra Kawecki & Leonard Henzke, “Employment Tax Update - Review ofCurrent Litigation,” Exempt Organizations-Technical Instruction Program for FY2003, EO CPE Text, 2003Mary Jo Salins et al., Evolution of the Health Care Field, Exempt Org. ContinuingProf. Educ. Tech. Instruction Program (1992) 157Ward L. Thomas & James Bloom, “Reporting Compensation on Form 990,” EOCPE Text, 1996Jean Wright & Jay H. Rotz, “Reasonable Compensation,” EO CPE Text, 1993IRS and Department of Treasury Publications and Speeches:“Department of the Treasury—Internal Revenue Service, Estate of BernicePauahi Bishop also known as, Kamehameha Schools Bishop Estate ClosingAgreement on Final determination Covering Specific Matters,” KahmehamehaSchools website, http://www.ksbe.edu/newsroom/filings/toc.html, view date:Aug 6, 2007Internal Revenue Service Website, “Internal Revenue Manual: Part 4. ExaminingProcess,” Chapter 75 Exempt Organizations Examination Procedures, Section 3.Returns and Reports Filed by Exempt Organizations, June 1, 2003Internal Revenue Service Website, “Internal Revenue Manual: Part 4. ExaminingProcess,” Chapter 76. Exempt Organization Examination Guidelines, Section 2.Special Features of IRC § 501(c)(3) Organizations, May 15, 2003Internal Revenue Service Website, “Internal Revenue Manual: Part 4. ExaminingProcess,” Chapter 76. Exempt Organization Examination Guidelines, Section 3.Public Charities, April 1, 2003“National Taxpayer Advocate: 2007 Annual Report to Congress,” TaxpayerAdvocate Service, Internal Revenue Service, Vol. 1, 2007 News Release, IRS, Written Statement of Mark W. Everson, Commissioner ofInternal Revenue, before the <strong>Committee</strong> on Finance, U.S. Senate: Hearing onCharitable Giving Problems and Best Practices, June 22, 2004, IR-2004-81,available at http://www.irs.gov/pub/irs-news/ir-04-081.pdf.Policies and Guidelines for Form 990 Revision, June 7, 2006, available athttp://www.irs.gov/pub/irs-tege/tege_act_rpt5.pdf ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 72
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesReport on Exempt Organizations Executive Compensation Compliance Project—Parts I and II March 2007, available at http://www.irs.gov/pub/irstege/exec._comp._final.pdfGovernment Issued Reports:141 Cong. Rec. E1765 (Sept. 12, 1995).Attorney General Andrew M. Cuomo, Internal Controls and FinancialAccountability for Not-for-Profit Boards, 2007, available athttp://www.oag.state.ny.us/charities/internal_controls.pdf Attorney General Andrew M. Cuomo, Right from the Start, 2007, available athttp://www.oag.state.ny.us/charities/not_for_profit_booklet.pdfColorado Nonprofit Association, Principles and Practices for Nonprofit Excellencein Colorado, 2007, available athttp://www.coloradononprofits.org/PandP/PandP.pdfCommission on Private Philanthropy and Public Needs, “Giving in America-Toward a Stronger Voluntary Sector,” Library of Congress Catalog Car Number:75-39560, (1975)Guidebook for New Hampshire Charitable Nonprofit Organizations (NewHampshire Attorney General, Charitable Trust Unit ed., 2005), available withother resources, available at www.doj.nh.gov/charitableIowa Principles and Practices for Charitable Nonprofit Excellence (IowaGovernor’s Nonprofit Task Force ed. 2006), available athttp://www.sos.state.ia.us/pdfs/Nonprofits/IAPP4CNE.pdfJoint Comm. on Tax’n, Study of Present Law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998 (2000), Volume II: Study of Disclosure Provisions Relating to Tax-Exempt Organizations, (JCS-1-00)Maine Association on Nonprofits, Guiding Principles and Practices for NonprofitExcellence in Maine, 2008, available athttp://www.nonprofitmaine.org/documents/PandP_2008.pdfMemorandum for Manager, EO Determinations, from Director, EO Rulings andAgreements, July 30, 2007, available at http://www.irs.gov/pub/irstege/lihtcp_choimemo_073007.pdf.Senator Grassley’s and Senator Baucus’ joint letter to the Treasury Secretary,May 29, 2007, available athttp://www.senate.gov/~finance/press/Gpress/2007/prg052907a.pdfADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 73
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ADVISORY COMMITTEE ON TAX EXEMPT AN
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MEMBER BIOGRAPHIESGOVERNMENT ENTITI
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GENERAL REPORTOF THEADVISORY COMMIT
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General Report of the Advis
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Improving the Employee Plans Compli
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EXHIBIT DSubmission Type:(insert fr
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EXHIBIT D (CONTINUED)18. Descriptio
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)Instructions f
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The Streamlined Closing Agreement F
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PROTECTING PLAN BENEFITS:IMPROVING
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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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15. Special Rules for Various Types
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Withholding RequirementsACCOUNTING
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