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form 990
The Madoff Aftermath and Charities: Should the IRS Adopt the New Requirements for Amending Form 990 for Form 990-PF? - Installment 26
This is the twenty-sixth in a series of Installments on this blog that discusses issues that arose in the aftermath of the Bernard L. Madoff (“Madoff”) scandal. Against the backdrop of the Madoff scandal, prior Installments of this series have discussed and analyzed new disclosure...
IRS Warns Of Three-Strike Rule For Tax-Exempt Orgs
Form 990 information returns for many due MAY 17 -- or else If you’re a tax-exempt organization (OTHER THAN a church or a church-related organization), heads up. The IRS is undertaking an outreach effort to remind you that your tax-exempt status may be automatically revoked if you...
Another Revisit to Madoff and His Charity Stakeholders - Has an Upgrade in Compliance Compromised Auditor Independence for Yeshiva University? - Part IV - Installment 25
This is the twenty-fifth in a series of installments on this blog that are discussing issues arising in the aftermath of the long global Ponzi scheme of Bernard L. Madoff (“Madoff”). Defined terms and links not otherwise contained in this Installment are included in Installments 22, 23...
IRS Reminds Exempt Organizations to File Form 990 to Preserve Exempt Status
Earlier this year, the IRS reminded all exempt organizations that, regardless of their size, they must file the Form 990 on time in order to preserve their tax-exempt status.Churches and integrated auxiliaries of Churches are not required to file Form 990. Starting...
Good Governance: The Bedrock of a Successful Not-for-Profit Organization
Since the introduction of the revised Form 990 in 2008, the IRS has focused its attention on the governance policies and structures of not-for-profit organizations. Now, more than ever, directors must be involved in ensuring their organizations are well-governed. The revised...
