Exempt Organizations Determinations CPE - 2012 - Tax Analysts

338 Pages·2013·4.88 MB·English

Doc 2013-26056 (338 pgs)

Exempt Organizations
Determinations
CPE - 2012

Student Text
________________________

This material was designed
specifically for training
purposes only. Under no
circumstances should the
contents be used or cited as
authority for setting or
sustaining a technical position.

publish.no.irs.gov

_________________________

Training 10038-002 (Rev. 6-2012)
_________________________

IRS 00707
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IRS 00708
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The IRS Mission

Provide America’s taxpayers top quality service by
helping them understand and meet their tax

responsibilities and by applying the tax law with

integrity and fairness to all.

The Tax Exempt and

Government Entities Mission

Provide customers top quality service by helping

them understand and comply with the applicable

tax laws and to protect the public interest by

applying the tax law with integrity and fairness to

IRS 00709
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14 General Principles of Ethical Conduct for Federal Employees
5 C.F.R. § 2635.101(b)

1) Public service is a public trust, requiring employees to place loyalty to the Constitution, the laws
and ethical principles above private gain.
2) Employees shall not hold financial interests that conflict with the conscientious performance of
duty.
3) Employees shall not engage in financial transactions using nonpublic Government information or
allow the improper use of such information to further any private interest.
4) An employee shall not, except as permitted by subpart B of the Standards of Ethical Conduct,
solicit or accept any gift or other item of monetary value from any person or entity seeking official
action from, doing business with, or conducting activities regulated by the employee's agency, or
whose interests may be substantially affected by the performance or nonperformance of the
employee's duties.
5) Employees shall put forth honest effort in the performance of their duties.
6) Employees shall not knowingly make unauthorized commitments or promises of any kind
purporting to bind the Government.
7) Employees shall not use public office for private gain.
8) Employees shall act impartially and not give preferential treatment to any private organization or
individual.
9) Employees shall protect and conserve Federal property and shall not use it for other than
authorized activities.
10) Employees shall not engage in outside employment or activities, including seeking or negotiating
for employment, that conflict with official Government duties and responsibilities.
11) Employees shall disclose waste, fraud, abuse, and corruption to appropriate authorities.
12) Employees shall satisfy in good faith their obligations as citizens, including all just financial
obligations, especially those – such as Federal, State, or local taxes – that are imposed by law.
13) Employees shall adhere to all laws and regulations that provide equal opportunity for all
Americans regardless of race, color, religion, sex, national origin, age, or handicap.
14) Employees shall endeavor to avoid any actions creating the appearance that they are violating
the law or the above ethical standards. Whether particular circumstances create an appearance
that the law or these standards have been violated shall be determined from the perspective of a
reasonable person with knowledge of the relevant facts.

9300
Document (Rev. 4-2009) Catalog Number 10567C publish.no.irs.gov Department of the Treasury – Internal Revenue

Service
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IRS 00710
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Table of Contents

Lesson Title
1 IRM Procedures
2 IRC 509(a)(3) Type I & II Supporting Organizations
3 Sale of Housing
4 Lessening Neighborhood Tensions
5 For-Profit Successor
6 Convention or Assocation of Churches
Political, Legislative (Lobbying), and Prohibited
7
Activities
8 Hot Topics
9 Taxpayer Advocate Service
10 SQMP & DQMP
11 Business Performance Review
Continuous Learning Oversight Council & Training
12
Advisory Committee
13 UBI/UBIT
Inurement & Impermissible Private Benefit under
14
IRC 501(c)(3)
15 Automatic Revocation
16 Form 990 Filing Exception

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IRS 00712
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Lesson 1

IRM Procedures

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IRS 00714
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Lesson 1 - IRM Procedures
Slide ___________________________________
1
___________________________________
___________________________________
CPE 2012
___________________________________
___________________________________
Procedures
___________________________________
Updates
___________________________________
1
Slide ___________________________________
2 ___________________________________
Objectives
___________________________________
By the end of this presentation:
___________________________________
(cid:132) You will be familiar with the changes to
the EO Determinations procedures
___________________________________
(cid:132) You will be reminded of some
___________________________________
procedures you may have forgotten
___________________________________
2
Slide ___________________________________
3 ___________________________________
Status of IRMs
___________________________________
(cid:132) 7.20.1 -Published September 2011,
update in process
___________________________________
(cid:132) 7.20.2 -Published May 2012
(cid:132) 7.20.3 -Pending publication ___________________________________
(cid:132) 7.20.4 -Draft under review
___________________________________
(cid:132) Formalizing and publishing all forms
and letters
___________________________________
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Lesson 1 - IRM Procedures
Slide ___________________________________
4 ___________________________________
___________________________________
___________________________________
7.20.1
___________________________________
___________________________________
___________________________________
4
Slide ___________________________________
5 ___________________________________
Pending Updates
___________________________________
(cid:132) Cases reserved for EO Technical
(cid:132) No QA review required for cases ___________________________________
reserved for EO Technical
(cid:132) No ROO follow-Up referral on ___________________________________
withdrawn application
___________________________________
(cid:132) Form 2848 Revised 10-2011
___________________________________
5
Slide ___________________________________
6 ___________________________________
___________________________________
___________________________________
___________________________________
7.20.2
___________________________________
___________________________________
6
1-2
IRS 00716