Exempt Organizations and Government Entities has published two new Technical Guides (TG). These guides are comprehensive, issue-specific documents that update and combine the IRS.gov Audit Technique Guides (ATG) with other technical content. Once completed, the TGs replace corresponding ATGs.

The latest TGs are:

Extension of Time to File for Those in Federally Declared Disaster Areas

May 15^this the due date for filing Form 990-series returns for most tax-exempt organizations, however some may have more time to file. Exempt organizations in federally declared disaster areas such as most of California and parts of Alabama and Georgia have until Oct. 16, 2023, to file. For details, see the disaster relief page on IRS.gov.

Registration Open for the 2023 IRS Nationwide Tax Forum

Registration is open for the in-person 2023 IRS Nationwide Tax Forums. The forums offer three days of seminars and workshops featuring speakers from both the IRS and tax practitioner organizations. In addition to getting the latest tax information, tax professionals can earn continuing education credits for their attendance. For more information visit www.irstaxforum.com.

Electronic Form 8940

As part of an ongoing effort to improve service for the tax-exempt community, the IRS is revising Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing for the first time.

Stay tuned to IRS.gov for more details regarding the release of the revised Form 8940.

Charitable Gaming: Understanding Your Responsibilities

Exempt organizations may generate income through gaming. The Charitable Gaming for Exempt Organizations course discusses gaming rules, documentation and possible tax implications. We encourage organizational leadership and volunteers to complete the Tax-Exempt Organization Workshop for important information on the benefits, limitations and expectations of tax-exempt organizations.

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If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

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