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Form 990-EZ Corona California: What You Should Know
The IRS has proposed making the following changes in the current guidance: It is anticipated that at a minimum, the guidance must increase the number of charitable organizations that must file Form 8283 to 3,000 from the current threshold of 800 organizations. However, a number of factors determine the number of eligible charities required to file Form 8283. These factors include the number and types of activities conducted in such form of organization, the frequency of such activities, and the dollar value of such activity. In the event the minimum number of Form 8283 filers was not met, the IRS is seeking comment on the potential for the IRS to waive or limit the requirement to 1,000 individuals per category of charitable organization on the basis that the IRS determines each of those 1,000 individuals is a “significant risk” to the eligibility of the charity's public charities. Also, the IRS is seeking comment on a proposal regarding the allocation among organizations whose Form 990 has been withdrawn. The IRS is seeking comment on its proposal to increase the amount of public service activity that must be reported on Form 990 Forms 1-S for charities who have withdrawn their Form 990s. For comments on a proposal to increase the threshold for the reporting of contributions of all types of income on certain Forms 990, the IRS is seeking comments on its proposal to raise the threshold for the reporting on Forms 990-S at which the IRS no longer will require the reporting of income from investments in certain securities.
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