{"id":53932,"date":"2018-02-15t13:39:25","date_gmt":"2018-02-15t18:39:25","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=53932"},"modified":"2024-10-01t09:35:54","modified_gmt":"2024-10-01t13:35:54","slug":"beware-ez-way","status":"publish","type":"post","link":"\/\/www.g005e.com\/2018\/02\/15\/beware-ez-way\/","title":{"rendered":"beware the ez way out"},"content":{"rendered":"

irs mulls new\u00a01023-ez rules for 501(c)(3)’s.<\/strong><\/p>\n

by rick telberg<\/em>
\n卡塔尔世界杯常规比赛时间<\/em><\/p>\n

it\u2019s safe to say that cpa firms tend to love irs form 1023-ez, the simplified form for application for 501(c)(3) tax exempt status. introduced in 2014, the form was ez on the nascent, smallish not-for-profit and on the cpa trying to help them get started.<\/p>\n

\"\"<\/p>\n

special report \u2013 fixing the irs<\/strong>: irs #fails at online services spell problems for professionals<\/a> | tax accountants fill the breach of a failing irs<\/a> | beware the ez way out<\/a> | can the irs improve its phone service?<\/a> | when clients face \u2018unreal\u2019 irs audits<\/a> | irs warns about private debt collectors for tax season 2018<\/a> \u00a0| underfunded irs swamped with problems<\/a> | irs in retreat from communities<\/a> | military personnel face new battles at home: the irs<\/a> | as new economy surges, irs falls further behind<\/a> | is the irs winning the battle against identity theft?<\/a> | irs mulls raising fees to cover budget shortfalls<\/a> \u00a0|<\/p>\n

more at taxtrendlines.com<\/a><\/em><\/p>\n

\"goprocpa.com\"exclusively for pro members.\u00a0<\/span><\/strong>log in here<\/a>\u00a0or\u00a02022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

this easier version of form 1023 was a good and necessary idea. the irs was way backed up on approvals of the original application. approval was taking an average of 315 days.\u00a0to the delight of do-gooders, wanna-be do-gooders, and outright frauds, virtually all 1023-ezs are approved in short order. approvals were and still are passed down in just a couple of weeks.<\/p>\n

trouble is, a lot of those expedited approvals were for organizations that didn\u2019t qualify for 501(c)(3) status.<\/p>\n

when the taxpayer advocacy service, which investigates and reports on irs flaws and inefficiencies, looked into the applications of 395 organizations in 24 states, it found that 182 of them\u2014a staggering 46 percent\u2014didn\u2019t even meet the organizational test for qualification. a quick perusal of the applications could have readily determined that many of them were churches, schools, llcs, or other unqualified organizations.<\/p>\n

one organization\u2019s statement of purpose was simply \u201cestablishment and operation of a farmer\u2019s market.\u201d note that apostrophe\u2014that\u2019s a market for just one farmer. another approved organization had no purpose clause at all, and its dissolution clause included \u201cthe assets of this non-profit will be distributed evenly amongst the families of the team.\u201d<\/p>\n

the tas determined that the irs spends about half an hour examining a 1023-ez, which seems barely enough time to see that the right boxes are checked, the form signed, the fee paid. maybe, the tas suggests, the irs needs to request a little more information and spend a little more time assessing the application.<\/p>\n

meanwhile, the 315 days needed to approve the full-length form has been whittled down to 113. for a while it was down to 96. if almost half of the ez forms are being erroneously approved, maybe the slightly longer cycle time is worth the wait.<\/p>\n

trouble for the cpa<\/strong><\/p>\n

approval of a 1023-ez by the irs does not give an organization eternal tax-exempt status. rather, it\u2019s tentative, pending review. at any given moment, the irs can rule that the organization does not qualify and never did. the organization is going to have a very complicated tax situation going back to its first tax return. the cpa that made the erroneous exemption possible isn\u2019t going to look good. could the cpa be held responsible for the bad advice? ask your lawyer.<\/p>\n

the tas is recommending that the irs require that 1023-ez applicants submit their organizing documents, financial information on past and projected revenues, and other supporting documents (such as articles of incorporation) along with the form. it also recommends that the irs not approve the application until it has really reviewed an applicant\u2019s statement on planned activities and all supporting documentation.<\/p>\n

if the irs acts on the tas\u2019s recommendations, cpas may soon have to deal with a 1023-not-so-ez package\u2014which should be good news to accountants who want to guide their non-profits in the right direction.<\/p>\n","protected":false},"excerpt":{"rendered":"

irs mulls new\u00a01023-ez rules for 501(c)(3)’s. by rick telberg 卡塔尔世界杯常规比赛时间 it\u2019s safe to say that cpa firms tend to love irs form 1023-ez, the simplified form for application for 501(c)(3) tax exempt status. introduced in 2014, the form was … continued<\/a><\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[3120,1906,2246],"tags":[738],"class_list":["post-53932","post","type-post","status-publish","format-standard","hentry","category-pro-member-exclusive","category-tax-practice","category-busy-season","tag-irs"],"acf":[],"yoast_head":"\nbeware the ez way out - 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