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EO Update: e-News for Charities & Nonprofits

July 11, 2016

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EO Update: e-News for Charities & Nonprofits

July 11, 2016

Authored by: larryt

  • New requirement for organizations intending to operate under Section 501(c)(4): Submit Form 8976 New legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code. Section 506 requires an organization to notify the IRS of its intent to operate as a section 501(c)(4) organization. The IRS has developed a new form – Form 8976 – that organizations should use to provide this notification. The Form 8976 may only be submitted electronically. The Form 8976 – Electronic Registration System allows organizations to complete the notification process, keeps account information current and enables organizations to receive secure, digital communications from the IRS. A user fee of $50 must be submitted to Pay.gov to complete your organization’s notification. You do not need special software to submit a notification. Learn more.
  • User fee decreased for Form 1023-EZ On July 1 the user fee to process the Form
  • Deadline Reminder for Employers and Providers: Electronically File Information Returns with IRS by June 30

    June 24, 2016

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    Self-insured employers, applicable large employers and health coverage providers are reminded that the June 30 deadline to electronically file information returns with the IRS is approaching.

    The deadline to provide information returns to employees or responsible individuals was March 31. While the deadline to file paper information returns with the IRS was May 31, electronic filers have more time. This chart provides a reminder about the upcoming filing requirement and the June 30, 2016, deadline.

    Action

    Electronic Filing Due Dates in 2016 for…

    Applicable Large Employers – Including Those That Are Self-Insured

    Self-insured Employers That Are Not Applicable Large Employers

    Coverage Providers –       Other Than Self-Insured Applicable Large Employers*

    Electronically File 1094-B and 1095-B with the IRS

    Not Applicable **

    June 30*

    June 30*

    Electronically File 1094-C and 1095-C with the IRS

    June

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