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1041x Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. 1041x Homeowners association, Homeowners association assessments. 1041x Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. 1041x Construction, Construction. 1041x Cooperatives, Special Rules for Cooperatives, Cooperative apartment. 1041x Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. 1041x F Fire insurance premiums, Items not added to basis and not deductible. 1041x Form 1098, Mortgage Interest Statement 8396, How to claim the credit. 1041x , Figuring the Credit Free tax services, Free help with your tax return. 1041x G Gift of home, Gift Ground rent, Ground rent. 1041x H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. 1041x Received as gift, Gift Homeowners association assessments, Homeowners association assessments. 1041x House payment, Your house payment. 1041x Housing allowance, minister or military, Minister's or military housing allowance. 1041x I Improvements, Improvements. 1041x Inheritance, Inheritance Insurance, Nondeductible payments. 1041x , Items not added to basis and not deductible. 1041x Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. 1041x K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. 1041x Local benefits, assessments for, Assessments for local benefits. 1041x M MCC (Mortgage credit certificate), Who qualifies. 1041x Minister's or military housing allowance, Minister's or military housing allowance. 1041x Mortgage credit certificate (MCC), Who qualifies. 1041x Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. 1041x Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. 1041x Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. 1041x , Refund of overpaid interest. 1041x Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. 1041x N Nondeductible payments, Nondeductible payments. 1041x , Items not added to basis and not deductible. 1041x P Points, Points Prepaid interest, Prepaid interest. 1041x Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. 1041x , Real estate taxes. 1041x Refund or rebate, Refund or rebate of real estate taxes. 1041x Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. 1041x , Refund of overpaid interest. 1041x Real estate taxes, Refund or rebate of real estate taxes. 1041x Repairs, Repairs versus improvements. 1041x S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. 1041x Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. 1041x , Real estate taxes. 1041x Stamp taxes, Transfer taxes (or stamp taxes). 1041x Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. 1041x Transfer taxes, Transfer taxes (or stamp taxes). 1041x W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications
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IRS Offers New Streamlined Option to Certain 501(c)(4) Groups Caught in Application Backlog

FS-2013-8, June 2013

Following a review of internal procedures to reduce the backlog of tax-exempt applications, the IRS is offering certain organizations that have applied for 501(c)(4) status a faster, optional method to gain tax-exempt status.

The IRS will start mailing about 80 letters this week offering the expedited option to groups that have had their applications pending for more than 120 days and involve possible political campaign intervention or issue advocacy. This effort is part of an internal review of IRS operations, processes and practices at the IRS announced today.

“The IRS is committed to improving our tax-exempt review process,” said IRS Principal Deputy Commissioner Danny Werfel. “This new streamlined option gives certain groups that have waited far too long a quick and clear path to get their status resolved.”

This “safe-harbor” option will provide certain groups an approved determination letter granting them 501(c)(4) status within two weeks if they certify they devote 60 percent or more of both their spending and time on activities that promote social welfare as defined by Section 501(c)(4). At the same time, they must certify that political campaign intervention involves less than 40 percent of both their spending and time. These thresholds apply for past, current and future years of operation. Solely for the purpose of determining eligibility for the expedited procedure, an organization must count, among other things, any public communication identifying a candidate that occurred within 60 days prior to a general election or 30 days prior to a primary as political campaign intervention.

 “The IRS will treat these groups fairly and review applications promptly, a step that will immediately reduce the backlog of these cases,” Werfel said. “At the same time, the IRS will work to ensure 501(c)(4) groups follow the law set by Congress. As part of our efforts, the IRS will continue to look for ways to improve its processes going forward.”

The IRS also emphasized that any eligible organizations that do not choose the expedited option will be treated fairly and expeditiously through the regular review process.

Full details of the expedited process and specific instructions for the groups qualifying for the option can be found in IRS Letter 5228.

Related Item: New Review Process and Expedited Self-Certification Option

 

Page Last Reviewed or Updated: 19-Dec-2013

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