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2013 Amended Tax Return

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2013 Amended Tax Return

2013 amended tax return Publication 334 - Additional Material Prev  Up  Next   Home   More Online Publications
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The 2013 Amended Tax Return

2013 amended tax return Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. 2013 amended tax return Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 2013 amended tax return Aged, home for, Home for the aged. 2013 amended tax return Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. 2013 amended tax return Alumni association, Alumni association. 2013 amended tax return Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. 2013 amended tax return Conformed copy, Conformed copy. 2013 amended tax return Description of activities, Description of activities. 2013 amended tax return Employer identification number, Required Inclusions Financial data, Financial data. 2013 amended tax return Organizing documents, Organizing documents. 2013 amended tax return Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. 2013 amended tax return , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. 2013 amended tax return Attribution, special rules, Special rules of attribution. 2013 amended tax return B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. 2013 amended tax return Bureau defined, Bureau defined. 2013 amended tax return Burial benefit insurance, Burial and funeral benefit insurance organization. 2013 amended tax return Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. 2013 amended tax return C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. 2013 amended tax return Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. 2013 amended tax return Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. 2013 amended tax return Integrated auxiliaries, Integrated auxiliaries. 2013 amended tax return Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. 2013 amended tax return CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. 2013 amended tax return Comments, Comments and suggestions. 2013 amended tax return Community association, Other organizations. 2013 amended tax return Community nursing bureau, Community nursing bureau. 2013 amended tax return Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. 2013 amended tax return Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. 2013 amended tax return Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. 2013 amended tax return Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. 2013 amended tax return E Educational organizations, Educational Organizations, Educational organizations. 2013 amended tax return Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. 2013 amended tax return Estimated tax, Estimated tax. 2013 amended tax return Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. 2013 amended tax return Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. 2013 amended tax return Family members, Family members. 2013 amended tax return Substantial influence, Persons not considered to have substantial influence. 2013 amended tax return Disregarded benefits, Disregarded benefits. 2013 amended tax return Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. 2013 amended tax return , Exception. 2013 amended tax return Excise tax, Excise tax on excess benefit transactions. 2013 amended tax return Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. 2013 amended tax return Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. 2013 amended tax return Excise tax Black lung benefit trust, Excise taxes. 2013 amended tax return Lobbying expenditures, Tax on excess expenditures to influence legislation. 2013 amended tax return , Tax on disqualifying lobbying expenditures. 2013 amended tax return Political expenditures, Excise taxes on political expenditures. 2013 amended tax return Private foundations, Excise taxes on private foundations. 2013 amended tax return , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. 2013 amended tax return Extensions of time, Extensions of time for filing. 2013 amended tax return F Facts and circumstances test, Facts and circumstances test. 2013 amended tax return Fair market value, estimate of, Good faith estimate of fair market value (FMV). 2013 amended tax return Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. 2013 amended tax return , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. 2013 amended tax return , Information required for subordinate organizations. 2013 amended tax return , Annual Information Return, Form 1023. 2013 amended tax return , Organizations Not Required To File Form 1023, Private Schools, When to file application. 2013 amended tax return , Lobbying Expenditures, Volunteer fire companies. 2013 amended tax return 1024, Forms Required, Application made under wrong paragraph of section 501(c). 2013 amended tax return , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. 2013 amended tax return , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. 2013 amended tax return 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. 2013 amended tax return 2848, Power of attorney. 2013 amended tax return , Representation. 2013 amended tax return 4720, Tax on excess expenditures to influence legislation. 2013 amended tax return 5578, Certification. 2013 amended tax return 5768, Making the election. 2013 amended tax return 6069, Tax treatment of donations. 2013 amended tax return 8274, FICA tax exemption election. 2013 amended tax return 8282, Dispositions of donated property. 2013 amended tax return 8283, Form 8283. 2013 amended tax return 8300, Report of Cash Received 8718, Forms Required, Power of attorney. 2013 amended tax return 8821, Representation. 2013 amended tax return 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. 2013 amended tax return 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. 2013 amended tax return 990-PF, Form 990-PF, Excise taxes on private foundations. 2013 amended tax return , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. 2013 amended tax return W–2, Revoking the election. 2013 amended tax return Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. 2013 amended tax return , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. 2013 amended tax return Funeral benefit insurance, Burial and funeral benefit insurance organization. 2013 amended tax return G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. 2013 amended tax return Good faith determinations, What's New, New organization. 2013 amended tax return Governmental unit, Governmental units. 2013 amended tax return Grant Distinguished from gross receipts, Grants. 2013 amended tax return Exclusion for unusual grant, Unusual grants. 2013 amended tax return , Unusual grants. 2013 amended tax return From public charity, Grants from public charities. 2013 amended tax return , Grants from public charities. 2013 amended tax return Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. 2013 amended tax return Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. 2013 amended tax return Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. 2013 amended tax return Homeowners' association, Homeowners' associations. 2013 amended tax return Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. 2013 amended tax return , Hospitals and medical research organizations. 2013 amended tax return I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. 2013 amended tax return Instrumentalities, Instrumentalities. 2013 amended tax return Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. 2013 amended tax return , Labor Organizations Law, public interest, Public-interest law firms. 2013 amended tax return Legislative activity, Lobbying Expenditures, Legislative activity. 2013 amended tax return Listed transaction, Prohibited tax shelter transaction. 2013 amended tax return Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. 2013 amended tax return Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. 2013 amended tax return M Medical research organization, Medical research organization. 2013 amended tax return Medicare and Medicaid payments, Medicare and Medicaid payments. 2013 amended tax return Membership fee, Membership fees. 2013 amended tax return , Membership fees distinguished from gross receipts. 2013 amended tax return Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. 2013 amended tax return O One-third support test, One-third support test. 2013 amended tax return Organization assets, Dedication and Distribution of Assets Dedication, Dedication. 2013 amended tax return Distribution, Distribution. 2013 amended tax return Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. 2013 amended tax return Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. 2013 amended tax return , Penalties. 2013 amended tax return , Penalty. 2013 amended tax return Failure to file, Penalties for failure to file. 2013 amended tax return Perpetual care organization, Perpetual care organization. 2013 amended tax return Political activity, Dues Used for Lobbying or Political Activities, Political activity. 2013 amended tax return , Political activity. 2013 amended tax return Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. 2013 amended tax return Preferred stock, Common and preferred stock. 2013 amended tax return Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. 2013 amended tax return Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. 2013 amended tax return Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. 2013 amended tax return Prohibited reportable transactions, Prohibited tax shelter transaction. 2013 amended tax return Subsequently listed transaction, Subsequently listed transaction. 2013 amended tax return Tax-exempt entities, Tax-exempt entities. 2013 amended tax return Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. 2013 amended tax return Grant from, Grants from public charities. 2013 amended tax return Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. 2013 amended tax return , One-third support test. 2013 amended tax return Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. 2013 amended tax return Publications (see Tax help) Publicly supported organization, Publicly supported organizations. 2013 amended tax return , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. 2013 amended tax return Ten-percent-of-support, Ten-percent-of-support requirement. 2013 amended tax return R Racial composition, How to determine racial composition. 2013 amended tax return Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. 2013 amended tax return Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. 2013 amended tax return Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. 2013 amended tax return Scholarships, Scholarships. 2013 amended tax return School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. 2013 amended tax return Social clubs, Organizations subject to requirements. 2013 amended tax return , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. 2013 amended tax return , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. 2013 amended tax return Sports organization, amateur, Qualified amateur sports organization. 2013 amended tax return State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. 2013 amended tax return Suggestions, Comments and suggestions. 2013 amended tax return Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. 2013 amended tax return , Support from a governmental unit. 2013 amended tax return , Support from the general public. 2013 amended tax return Support test, One-third support test. 2013 amended tax return Facts and circumstances, Facts and circumstances test. 2013 amended tax return One-third, One-third support test. 2013 amended tax return Public charity, One-third support test. 2013 amended tax return Supporting organization, Supporting organization transactions occurring after July 25, 2006. 2013 amended tax return T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. 2013 amended tax return , Unusual grants. 2013 amended tax return User fee, Power of attorney. 2013 amended tax return , User fee. 2013 amended tax return V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. 2013 amended tax return W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. 2013 amended tax return Withholding information from public, Requests for withholding of information from the public. 2013 amended tax return Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. 2013 amended tax return Workers' compensation reinsurance organization, 501(c)(27) - 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