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IRS Exempt Organization Newsletter 2012-10

May 29, 2012


On May 29, the IRS released its Exempt Organization Newsletter, Issue Number 2012-10.

REGISTER NOW: May 30 EO webinar Starting and Operating Charities for Disaster Relief

It’s not too late to register for tomorrow’s webinar on disaster relief.  This webinar explains the basic requirements for staring a tax-exempt charity and the ways new and existing organizations can properly provide disaster relief under federal tax rules.

The webinar will cover:

  • the kinds of help organizations can provide
  • operational and recordkeeping requirements including fundraising and working with volunteers
  • rules for recipients of disaster relief
  • the deductibility of charitable contributions made to organizations

The live presentation will be 2 p.m. EST, Wednesday, May 30. Click here to register.

IRS Exempt Organization Newsletter 2012-9

May 17, 2012


On May 16, the IRS released its Exempt Organization Newsletter, Issue Number 2012-09. Topics include the following:

  • EO redesigns homepage on
  • Holly Paz named Director, EO R&A
  • May 30 EO webinar: Starting and Operating Charities for Disaster Relief
  • IRS seeks applications for Volunteer Income Tax Assistance Program grants
  • Information for employers on health care benefits reporting
  • News for enrolled agents awaiting renewal cards
  • Telephone Excise Tax refund deadline July 27
  • TEB to host two free telephone forums
  • Atlanta Humane Society 2012 Pet Parade – Bryan Cave LLP Walk Team

    May 3, 2012



    Kimberly E. Civins and Brent A. Howard serve on the board of the 1873 Society Club, the junior board for the Atlanta Humane Society (“AHS”), and organized a Bryan Cave LLP walk team for AHS’ Pet Parade. The Pet Parade is an annual event that helps promote AHS and raises money for AHS while giving dogs exactly what they want, play time and a walk. The Bryan Cave walk team had a lot of fun and helped raise money for AHS. AHS is the oldest private charitable organization in Atlanta, founded in 1873. Originally chartered to protect women, children, and animals, AHS is now a widely recognized pet adoption center, clinic, and educational program provider, which has been serving Atlanta at 981 Howell Mill Road since the 1930s. AHS does not euthanize for time or space. To adopt, volunteer or donate, you can visit AHS’ website.

    How Would You React?

    How Would You React?

    May 1, 2012

    Authored by: Keith Kehrer

    How would your board of directors react if it discovered potential wrong doing?  The answer to this question is critical.  Recently, Robert Carlson, the Missouri Assistant Attorney General who oversees charity enforcement in Missouri, indicated that a board’s quick action to address an issue, such as a potential breach of fiduciary duty or misuse of charity assets, may keep the board of directors and/or charity from being sued by the Attorney General’s office.  Such a reaction includes a proper investigation of warning signs.  The IRS has similarly provided that a board’s reaction will be a key factor in determining whether the IRS will seek revocation of exempt status in instances involving private inurement, including whether the board has corrected the current situation (which may include firing and suing the offending party) and put safeguards in place to prevent future problems before the IRS gets involved.   See Treas. Reg. 1.501(c)(3)-1(f).  While it is not possible to prevent all acts of

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