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

More documents

Recommendations

Info

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
Page 5:
ADVISORY COMMITTEE ON TAX EXEMPT AN
Page 9 and 10:
MEMBER BIOGRAPHIESGOVERNMENT ENTITI
Page 11 and 12:
GENERAL REPORTOF THEADVISORY COMMIT
Page 13:
General Report of the Advis
Page 18:
Improving the Employee Plans Compli
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32:
Page 33 and 34:
Page 35 and 36:
Page 37 and 38:
Page 39 and 40:
Page 41 and 42:
Page 43:
Page 47 and 48:
Page 49 and 50:
Page 51 and 52:
Page 53 and 54:
Page 55 and 56:
Page 57 and 58:
Page 59 and 60:
Page 61 and 62:
Page 63 and 64:
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
EXHIBIT DSubmission Type:(insert fr
Page 73 and 74:
EXHIBIT D (CONTINUED)18. Descriptio
Page 75 and 76:
EXHIBIT D (CONTINUED)VCP CHECKLISTT
Page 77 and 78:
EXHIBIT D (CONTINUED)23. Have you i
Page 79 and 80:
EXHIBIT D (CONTINUED)Instructions f
Page 81 and 82:
EXHIBIT D (CONTINUED)23. Under Exam
Page 83 and 84:
ADVISORY COMMITTEE ONTAX EXEMPT AND
Page 85:
The Appropriate Role Of The Interna
Page 88 and 89:
Page 90 and 91:
Page 92 and 93:
Page 94 and 95:
Page 96 and 97:
Page 98 and 99:
Page 100 and 101:
Page 102 and 103:
Page 104 and 105:
Page 106 and 107:
Page 108 and 109: The Appropriate Role Of The Interna
Page 201: The Streamlined Closing Agreement F
Page 204 and 205: The Streamlined Closing Agreement F
Page 206 and 207: The Streamlined Closing Agreement F
Page 208 and 209:
The Streamlined Closing Agreement F
Page 210 and 211:
Page 212 and 213:
Page 214 and 215:
Page 217:
Page 220 and 221:
PROTECTING PLAN BENEFITS:IMPROVING
Page 222 and 223:
Page 224 and 225:
Page 226 and 227:
Page 228 and 229:
Page 230 and 231:
Page 232 and 233:
Page 234 and 235:
Page 236 and 237:
Page 238 and 239:
Page 240 and 241:
Page 242 and 243:
Page 244 and 245:
Page 246 and 247:
Page 248 and 249:
Page 250 and 251:
Page 252 and 253:
Page 254 and 255:
Page 256 and 257:
Page 259 and 260:
Page 261 and 262:
Page 263 and 264:
Page 265 and 266:
Page 267:
Page 271 and 272:
Tax Treatment Of Cellular Telephone
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
IRC, 2007-CODE-VOL, SEC. 280F. LIMI
Page 281 and 282:
PENIRC S 274 Page 1 of 12IIRC, 2007
Page 283 and 284:
PENIRC S 274 Page 3 of 12relationsh
Page 285:
Employee Cell Phones Page 1 of 1Emp
Page 289 and 290:
15. Special Rules for Various Types
Page 292:
Withholding RequirementsACCOUNTING
Page 299:
Page 303 and 304:
Governmental Relationship and Commu
Page 305 and 306:
Page 307 and 308:
Page 309 and 310:
Page 311 and 312:
Page 313 and 314:
Page 315 and 316:
Page 317 and 318:
Page 319 and 320:
Page 321 and 322:
Page 323 and 324:
Page 325 and 326:
Page 327 and 328:
show all

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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?