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	<title>CharityLawyer &#187; Form 990</title>
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	<link>http://charitylawyerblog.com</link>
	<description>Daily Dose of Nonprofit Law</description>
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		<title>IRS Study Indicates Good Nonprofit Governance Leads to Better Tax Compliance</title>
		<link>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/</link>
		<comments>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/#comments</comments>
		<pubDate>Mon, 14 May 2012 21:51:56 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Conflicts of Interest]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Oversight]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2093</guid>
		<description><![CDATA[The IRS has released preliminary results from their study of tax-exempt organizations’ governance practices. As expected, the preliminary findings suggest that organizations with good governance policies are more likely to comply with tax laws. On April 19, Lois Lerner, the Director of the IRS’ Tax-Exempt and Government Entities Division, spoke on this issue at a [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Form 990 Filing Requirements Reminder</title>
		<link>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/</link>
		<comments>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/#comments</comments>
		<pubDate>Tue, 06 Mar 2012 20:24:16 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2016</guid>
		<description><![CDATA[As the time for calendar year nonprofits to file their annual tax return approaches, many nonprofits will need to remember which Form 990 their organization is required to file. As a refresher, the threshold requirements a different for each organization and depend on both revenue and assets.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS 2012 Work Plan &#8211; What&#8217;s New for Nonprofits</title>
		<link>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/</link>
		<comments>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/#comments</comments>
		<pubDate>Mon, 27 Feb 2012 19:03:32 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Disaster Relief]]></category>
		<category><![CDATA[Foreign Aid]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Nonprofit Campaign Activiites]]></category>
		<category><![CDATA[Private Foundation]]></category>
		<category><![CDATA[Unrelated Business Income Tax]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2011</guid>
		<description><![CDATA[Each year, the IRS publishes a report detailing what its focus will be regarding nonprofit organizations and compliance during the year to come. The following are some of the highlights from the 2012 Exempt Organizations Work Plan.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>An Important Heads Up for Charities: The 2011 Form 990</title>
		<link>http://charitylawyerblog.com/2012/02/06/an-important-heads-up-for-charities-the-2011-form-990/</link>
		<comments>http://charitylawyerblog.com/2012/02/06/an-important-heads-up-for-charities-the-2011-form-990/#comments</comments>
		<pubDate>Mon, 06 Feb 2012 19:05:40 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>
		<category><![CDATA[I.R.S.]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1987</guid>
		<description><![CDATA[The final Form 990 for the 2011 tax year has been released by the IRS and includes a few significant changes that charities should be aware of. ]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/02/06/an-important-heads-up-for-charities-the-2011-form-990/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nonprofits that Fail to Timely File Form 990 May Face Steep Penalties</title>
		<link>http://charitylawyerblog.com/2012/01/03/nonprofits-that-fail-to-timely-file-form-990-may-face-steep-penalties/</link>
		<comments>http://charitylawyerblog.com/2012/01/03/nonprofits-that-fail-to-timely-file-form-990-may-face-steep-penalties/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 00:14:32 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Late Filing Penalties]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1950</guid>
		<description><![CDATA[Fortunately, for nonprofits with reasonable cause for filing late, there is a silver lining. Code Section 6652(c)(3) provides that penalties assessed for late filing may be waived when the late filing was due to “reasonable cause.” Accordingly, the IRS will consider waiving the penalties (but not the interest) where the organization can prove the late filing was due to reasonable cause. ]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/03/nonprofits-that-fail-to-timely-file-form-990-may-face-steep-penalties/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Small Change Could Spell Big Relief for Small Arizona Nonprofits</title>
		<link>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/</link>
		<comments>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/#comments</comments>
		<pubDate>Wed, 09 Nov 2011 00:07:29 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1886</guid>
		<description><![CDATA[simple change in Arizona law would sync the state and federal information return processes, allowing a more simplified filing for small Arizona nonprofits with gross income between $25,000 and $50,000. The purpose of the recent change in federal requirements was to ease the burden of the annual filing for small nonprofits. To reconcile Arizona law with the Federal law, the Arizona legislature need only amend ARS §43-1242 C. 1 to read as follows:

“Need not file it if its gross income does not exceed fifty thousand dollars.”]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Sweet Relief! IRS Announces Retroactive Relief Program for Revoked Nonprofits</title>
		<link>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/</link>
		<comments>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/#comments</comments>
		<pubDate>Thu, 09 Jun 2011 02:30:25 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1670</guid>
		<description><![CDATA[Today, the IRS has made public the long awaited list of organizations that automatically lost their tax-exempt status due to their failure to file a Form 990, 990-EZ or 990-N for three consecutive years. The IRS announced that it has revoked the tax-exempt status of approximately 275,000 such organizations, including over 4,000 in Arizona.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Lessons to be Learned From the Arizona Fiesta Bowl</title>
		<link>http://charitylawyerblog.com/2011/04/08/lessons-to-be-learned-from-the-arizona-fiesta-bowl/</link>
		<comments>http://charitylawyerblog.com/2011/04/08/lessons-to-be-learned-from-the-arizona-fiesta-bowl/#comments</comments>
		<pubDate>Fri, 08 Apr 2011 15:57:02 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Compensation Setting Procedures]]></category>
		<category><![CDATA[Conflicts of Interest]]></category>
		<category><![CDATA[Executive Committees]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Founder Control of a Nonprofit]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[Meeting Minutes and Consents]]></category>
		<category><![CDATA[Oversight]]></category>
		<category><![CDATA[Why boards fail]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1527</guid>
		<description><![CDATA[Could one man really do that much damage to an Arizona institution as high profile and important as the Fiesta Bowl? More likely, the nonprofit scandal of the year was a group effort fueled by a dysfunctional board. The Fiesta Bowl board bears all the hallmarks of a board more interested in administering than governing the organization. Still, there are lessons to be learned from the Fiesta Bowl's governance and oversight failures.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/04/08/lessons-to-be-learned-from-the-arizona-fiesta-bowl/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Non-profit Directors and Trustees – Should Board Service Pay?</title>
		<link>http://charitylawyerblog.com/2011/02/18/non-profit-directors-and-trustees-%e2%80%93-should-board-service-pay/</link>
		<comments>http://charitylawyerblog.com/2011/02/18/non-profit-directors-and-trustees-%e2%80%93-should-board-service-pay/#comments</comments>
		<pubDate>Thu, 17 Feb 2011 19:17:19 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Compensation Setting Procedures]]></category>
		<category><![CDATA[Conflicts of Interest]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Governance]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1471</guid>
		<description><![CDATA[Trustee compensation is a sensitive topic in the philanthropic world. Many people believe that board members should serve out of a sense of giving back to their community. However, the philanthropic world is diverse and there are many positions that require extraordinary talent and an extraordinary time commitment to lead them. Nonprofit organizations are also increasingly complex and subject to complex rules and that make significant demands on that talent. Increasingly, board members face the potential for liability if they fail to fully adhere to these complex and fast changing rules.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/02/18/non-profit-directors-and-trustees-%e2%80%93-should-board-service-pay/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Public Disclosure of IRS Filings</title>
		<link>http://charitylawyerblog.com/2010/12/16/public-disclosure-of-irs-filings/</link>
		<comments>http://charitylawyerblog.com/2010/12/16/public-disclosure-of-irs-filings/#comments</comments>
		<pubDate>Thu, 16 Dec 2010 15:54:32 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Public Disclosure]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1380</guid>
		<description><![CDATA[Public disclosure requirements applicable to tax-exempt organizations.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/12/16/public-disclosure-of-irs-filings/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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