N-2019-47: Penalty relief related to reliance on Revenue Procedure 2018-38

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IRS GuideWire September 6, 2019

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Issue Number:    N-2019-47

Inside This Issue


Notice 2019-47 provides penalty relief for organizations exempt from tax under section 501(a), other than those organizations described in section 501(c)(3), that did not report the names and addresses of their contributors on the Schedule B of their Forms 990 or 990-EZ filed for a taxable year ending on or after December 31, 2018, and on or prior to July 30, 2019.

Notice 2019-47 will appear in Internal Revenue Bulletin 2019-39, dated Sept. 23, 2019.

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