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Amend My 2012 Tax Return

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Amend My 2012 Tax Return

Amend my 2012 tax return 3. Amend my 2012 tax return   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Amend my 2012 tax return Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Amend my 2012 tax return Certain contracts held by a charitable remainder trust. Amend my 2012 tax return Excise Taxes. Amend my 2012 tax return Indoor tanning services. Amend my 2012 tax return Application for Recognition of ExemptionPolitical activity. Amend my 2012 tax return Private delivery service. Amend my 2012 tax return Amendments to organizing documents required. Amend my 2012 tax return How to show reasonable action and good faith. Amend my 2012 tax return Not acting reasonably and in good faith. Amend my 2012 tax return Prejudicing the interest of the Government. Amend my 2012 tax return Procedure for requesting extension. Amend my 2012 tax return More information. Amend my 2012 tax return Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. Amend my 2012 tax return Grass roots expenditures. Amend my 2012 tax return Lobbying nontaxable amount. Amend my 2012 tax return Grass roots nontaxable amount. Amend my 2012 tax return Organization that no longer qualifies. Amend my 2012 tax return Tax on organization. Amend my 2012 tax return Tax on managers. Amend my 2012 tax return Taxes on organizations. Amend my 2012 tax return Taxes on managers. Amend my 2012 tax return Political expenditures. Amend my 2012 tax return Correction of expenditure. Amend my 2012 tax return Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. Amend my 2012 tax return Religious. Amend my 2012 tax return Charitable. Amend my 2012 tax return Scientific. Amend my 2012 tax return Testing for public safety. Amend my 2012 tax return Literary. Amend my 2012 tax return Educational. Amend my 2012 tax return Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). Amend my 2012 tax return The prevention of cruelty to children or animals. Amend my 2012 tax return To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Amend my 2012 tax return A trust is a fund or foundation and will qualify. Amend my 2012 tax return However, an individual or a partnership will not qualify. Amend my 2012 tax return Examples. Amend my 2012 tax return   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. Amend my 2012 tax return Child care organizations. Amend my 2012 tax return   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. Amend my 2012 tax return Instrumentalities. Amend my 2012 tax return   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). Amend my 2012 tax return Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Amend my 2012 tax return However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Amend my 2012 tax return A state or municipality itself does not qualify for exemption. Amend my 2012 tax return Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. Amend my 2012 tax return Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. Amend my 2012 tax return Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. Amend my 2012 tax return Fundraising events. Amend my 2012 tax return   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. Amend my 2012 tax return This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. Amend my 2012 tax return   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. Amend my 2012 tax return If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. Amend my 2012 tax return You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. Amend my 2012 tax return See Disclosure of Quid Pro Quo Contributions in chapter 2. Amend my 2012 tax return Exemption application not filed. Amend my 2012 tax return   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Amend my 2012 tax return Separate fund—contributions that are deductible. Amend my 2012 tax return   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. Amend my 2012 tax return   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. Amend my 2012 tax return A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. Amend my 2012 tax return Personal benefit contracts. Amend my 2012 tax return   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. Amend my 2012 tax return   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. Amend my 2012 tax return Certain annuity contracts. Amend my 2012 tax return   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). Amend my 2012 tax return Certain contracts held by a charitable remainder trust. Amend my 2012 tax return   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. Amend my 2012 tax return Excise tax. Amend my 2012 tax return   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. Amend my 2012 tax return The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Amend my 2012 tax return Excise Taxes. Amend my 2012 tax return   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Amend my 2012 tax return Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. Amend my 2012 tax return Indoor tanning services. Amend my 2012 tax return   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Amend my 2012 tax return For more information, go to IRS. Amend my 2012 tax return gov and select Affordable Care Act Tax Provisions. Amend my 2012 tax return Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. Amend my 2012 tax return For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. Amend my 2012 tax return See the organization headings that follow for specific information your organization may need to provide. Amend my 2012 tax return Form 1023. Amend my 2012 tax return   Your organization must file its application for recognition of exemption on Form 1023. Amend my 2012 tax return See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Amend my 2012 tax return Some organizations are not required to file Form 1023. Amend my 2012 tax return See Organizations Not Required To File Form 1023, later. Amend my 2012 tax return    Additional information to help you complete your application can be found online. Amend my 2012 tax return Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. Amend my 2012 tax return See Exemption Requirements - Section 501(c)(3) Organizations. Amend my 2012 tax return   Form 1023 and accompanying statements must show that all of the following are true. Amend my 2012 tax return The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Amend my 2012 tax return ) specified in the introduction to this chapter. Amend my 2012 tax return No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Amend my 2012 tax return You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. Amend my 2012 tax return The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. Amend my 2012 tax return See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Amend my 2012 tax return Political activity. Amend my 2012 tax return   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). Amend my 2012 tax return Such participation or intervention includes the publishing or distributing of statements. Amend my 2012 tax return   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. Amend my 2012 tax return Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. Amend my 2012 tax return Effective date of exemption. Amend my 2012 tax return   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. Amend my 2012 tax return These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. Amend my 2012 tax return If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. Amend my 2012 tax return Otherwise, exemption will be recognized only from the date of receipt. Amend my 2012 tax return The date of receipt is the date of the U. Amend my 2012 tax return S. Amend my 2012 tax return postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. Amend my 2012 tax return Private delivery service. Amend my 2012 tax return   If a private delivery service designated by the IRS, rather than the U. Amend my 2012 tax return S. Amend my 2012 tax return Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Amend my 2012 tax return The following private delivery services have been designated by the IRS. Amend my 2012 tax return DHL Express (DHL): DHL “Same Day” Service. Amend my 2012 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Amend my 2012 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Amend my 2012 tax return M. Amend my 2012 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Amend my 2012 tax return Amendments to organizing documents required. Amend my 2012 tax return   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. Amend my 2012 tax return If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. Amend my 2012 tax return Extensions of time for filing. Amend my 2012 tax return   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Amend my 2012 tax return Automatic 12-month extension. Amend my 2012 tax return Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. Amend my 2012 tax return To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Amend my 2012 tax return 9100-2. Amend my 2012 tax return ” Discretionary extensions. Amend my 2012 tax return An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. Amend my 2012 tax return How to show reasonable action and good faith. Amend my 2012 tax return   An organization acted reasonably and showed good faith if at least one of the following is true. Amend my 2012 tax return The organization requests relief before its failure to file is discovered by the IRS. Amend my 2012 tax return The organization failed to file because of intervening events beyond its control. Amend my 2012 tax return The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. Amend my 2012 tax return The organization reasonably relied upon the written advice of the IRS. Amend my 2012 tax return The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Amend my 2012 tax return An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. Amend my 2012 tax return Not acting reasonably and in good faith. Amend my 2012 tax return   An organization has not acted reasonably and in good faith under the following circumstances. Amend my 2012 tax return It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. Amend my 2012 tax return It was informed of the requirement to file and related tax consequences, but chose not to file. Amend my 2012 tax return It uses hindsight in requesting relief. Amend my 2012 tax return The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. Amend my 2012 tax return Prejudicing the interest of the Government. Amend my 2012 tax return   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. Amend my 2012 tax return Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. Amend my 2012 tax return The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. Amend my 2012 tax return The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. Amend my 2012 tax return Procedure for requesting extension. Amend my 2012 tax return   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Amend my 2012 tax return A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Amend my 2012 tax return Any documents relevant to the application. Amend my 2012 tax return An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Amend my 2012 tax return If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. Amend my 2012 tax return This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Amend my 2012 tax return ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. Amend my 2012 tax return This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Amend my 2012 tax return The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Amend my 2012 tax return These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Amend my 2012 tax return ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. Amend my 2012 tax return The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. Amend my 2012 tax return The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Amend my 2012 tax return   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Amend my 2012 tax return Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Amend my 2012 tax return More information. Amend my 2012 tax return   For more information about these procedures, see Regulations sections 301. Amend my 2012 tax return 9100-1, 301. Amend my 2012 tax return 9100-2, 301. Amend my 2012 tax return 9100-3, Revenue Procedure 2013-4, section 6. Amend my 2012 tax return 04, 2013-1 I. Amend my 2012 tax return R. Amend my 2012 tax return B. Amend my 2012 tax return 126, and Revenue Procedure 2013-8, 2013-1 I. Amend my 2012 tax return R. Amend my 2012 tax return B. Amend my 2012 tax return 237. Amend my 2012 tax return See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Amend my 2012 tax return Notification from the IRS. Amend my 2012 tax return   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Amend my 2012 tax return Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Amend my 2012 tax return These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Amend my 2012 tax return Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Amend my 2012 tax return These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Amend my 2012 tax return Filing Form 1023 to establish exemption. Amend my 2012 tax return   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. Amend my 2012 tax return By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Amend my 2012 tax return A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Amend my 2012 tax return Private foundations. Amend my 2012 tax return   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. Amend my 2012 tax return Gross receipts test. Amend my 2012 tax return   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. Amend my 2012 tax return   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. Amend my 2012 tax return For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. Amend my 2012 tax return The organization must file Form 1023 within 90 days after the end of its second tax year. Amend my 2012 tax return   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. Amend my 2012 tax return However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. Amend my 2012 tax return Example. Amend my 2012 tax return   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Amend my 2012 tax return It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Amend my 2012 tax return It did not file a Form 1023. Amend my 2012 tax return The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. Amend my 2012 tax return Therefore, it did not have to file Form 1023 and is exempt for those years. Amend my 2012 tax return However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Amend my 2012 tax return Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Amend my 2012 tax return If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. Amend my 2012 tax return The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Amend my 2012 tax return   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Amend my 2012 tax return See the procedures for this extension discussed earlier. Amend my 2012 tax return Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Amend my 2012 tax return This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Amend my 2012 tax return Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. Amend my 2012 tax return These conditions for exemption are referred to as the organizational test. Amend my 2012 tax return Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Amend my 2012 tax return Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). Amend my 2012 tax return The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. Amend my 2012 tax return Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Amend my 2012 tax return Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Amend my 2012 tax return In interpreting an organization's articles, the law of the state where the organization was created is controlling. Amend my 2012 tax return If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. Amend my 2012 tax return The following are examples illustrating the organizational test. Amend my 2012 tax return Example 1. Amend my 2012 tax return Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Amend my 2012 tax return These articles appropriately limit the organization's purposes. Amend my 2012 tax return The organization meets the organizational test. Amend my 2012 tax return Example 2. Amend my 2012 tax return An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Amend my 2012 tax return The organization will not be properly limited as to its purposes since all research is not scientific. Amend my 2012 tax return The organization does not meet the organizational test. Amend my 2012 tax return Example 3. Amend my 2012 tax return An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Amend my 2012 tax return The organization meets the organizational test. Amend my 2012 tax return Example 4. Amend my 2012 tax return If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. Amend my 2012 tax return Example 5. Amend my 2012 tax return If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. Amend my 2012 tax return On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. Amend my 2012 tax return Example 6. Amend my 2012 tax return If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. Amend my 2012 tax return Such purposes are vague and may be accomplished other than in an exempt manner. Amend my 2012 tax return Example 7. Amend my 2012 tax return A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Amend my 2012 tax return A hospital may or may not be exempt depending on the manner in which it is operated. Amend my 2012 tax return Example 8. Amend my 2012 tax return An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. Amend my 2012 tax return Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Amend my 2012 tax return This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. Amend my 2012 tax return If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Amend my 2012 tax return Dedication. Amend my 2012 tax return   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. Amend my 2012 tax return Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Amend my 2012 tax return Distribution. Amend my 2012 tax return   Revenue Procedure 82-2, 1982-1 C. Amend my 2012 tax return B. Amend my 2012 tax return 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. Amend my 2012 tax return The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Amend my 2012 tax return   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. Amend my 2012 tax return Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. Amend my 2012 tax return Sample articles of organization. Amend my 2012 tax return   See sample articles of organization in the Appendix in the back of this publication. Amend my 2012 tax return Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. Amend my 2012 tax return In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. Amend my 2012 tax return You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Amend my 2012 tax return If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. Amend my 2012 tax return See also Private Schools , discussed later. Amend my 2012 tax return Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. Amend my 2012 tax return Advocacy of a position. Amend my 2012 tax return   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. Amend my 2012 tax return The mere presentation of unsupported opinion is not educational. Amend my 2012 tax return Method not educational. Amend my 2012 tax return   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). Amend my 2012 tax return The following factors may indicate that the method is not educational. Amend my 2012 tax return The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Amend my 2012 tax return The facts that purport to support the viewpoint are distorted. Amend my 2012 tax return The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. Amend my 2012 tax return The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. Amend my 2012 tax return   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. Amend my 2012 tax return Qualifying organizations. Amend my 2012 tax return   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. Amend my 2012 tax return College book stores, cafeterias, restaurants, etc. Amend my 2012 tax return   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. Amend my 2012 tax return Alumni association. Amend my 2012 tax return   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. Amend my 2012 tax return If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . Amend my 2012 tax return Athletic organization. Amend my 2012 tax return   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. Amend my 2012 tax return If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Amend my 2012 tax return Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. Amend my 2012 tax return If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Amend my 2012 tax return Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. Amend my 2012 tax return The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Amend my 2012 tax return (This information also must be projected, so far as may be feasible, for the next academic year. Amend my 2012 tax return ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Amend my 2012 tax return A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Amend my 2012 tax return A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. Amend my 2012 tax return The public school district and county in which the school is located. Amend my 2012 tax return How to determine racial composition. Amend my 2012 tax return   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. Amend my 2012 tax return Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Amend my 2012 tax return The identity of individual students or members of the faculty and administrative staff should not be included with this information. Amend my 2012 tax return   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. Amend my 2012 tax return Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. Amend my 2012 tax return Also, the school must circulate information that clearly states the school's admission policies. Amend my 2012 tax return A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. Amend my 2012 tax return The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Amend my 2012 tax return The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. Amend my 2012 tax return Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Amend my 2012 tax return A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. Amend my 2012 tax return A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. Amend my 2012 tax return Policy statement. Amend my 2012 tax return   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Amend my 2012 tax return Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. Amend my 2012 tax return Publicity requirement. Amend my 2012 tax return   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Amend my 2012 tax return Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. Amend my 2012 tax return To satisfy this requirement, the school must use one of the following two methods. Amend my 2012 tax return Method one. Amend my 2012 tax return   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Amend my 2012 tax return Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Amend my 2012 tax return When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. Amend my 2012 tax return If this method is used, the notice must meet the following printing requirements. Amend my 2012 tax return It must appear in a section of the newspaper likely to be read by prospective students and their families. Amend my 2012 tax return It must occupy at least 3 column inches. Amend my 2012 tax return It must have its title printed in at least 12 point bold face type. Amend my 2012 tax return It must have the remaining text printed in at least 8 point type. Amend my 2012 tax return The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Amend my 2012 tax return It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. Amend my 2012 tax return   Method two. Amend my 2012 tax return   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. Amend my 2012 tax return If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. Amend my 2012 tax return In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. Amend my 2012 tax return The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. Amend my 2012 tax return Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Amend my 2012 tax return Exceptions. Amend my 2012 tax return   The publicity requirements will not apply in the following situations. Amend my 2012 tax return First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. Amend my 2012 tax return These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. Amend my 2012 tax return If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. Amend my 2012 tax return Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . Amend my 2012 tax return   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. Amend my 2012 tax return The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. Amend my 2012 tax return   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. Amend my 2012 tax return Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. Amend my 2012 tax return   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. Amend my 2012 tax return The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Amend my 2012 tax return In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Amend my 2012 tax return Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. Amend my 2012 tax return Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. Amend my 2012 tax return Facilities and programs. Amend my 2012 tax return   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Amend my 2012 tax return Scholarship and loan programs. Amend my 2012 tax return   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Amend my 2012 tax return This must be known throughout the general community being served by the school and should be referred to in its publicity. Amend my 2012 tax return Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. Amend my 2012 tax return Certification. Amend my 2012 tax return   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. Amend my 2012 tax return   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Amend my 2012 tax return Recordkeeping requirements. Amend my 2012 tax return With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. Amend my 2012 tax return Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Amend my 2012 tax return Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Amend my 2012 tax return Copies of all materials used by or on behalf of the school to solicit contributions. Amend my 2012 tax return Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Amend my 2012 tax return (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. Amend my 2012 tax return ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. Amend my 2012 tax return However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Amend my 2012 tax return The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Amend my 2012 tax return Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Amend my 2012 tax return Exceptions. Amend my 2012 tax return   The school does not have to independently maintain these records for IRS use if both of the following are true. Amend my 2012 tax return Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. Amend my 2012 tax return The school maintains copies of these reports from which this information is readily obtainable. Amend my 2012 tax return If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. Amend my 2012 tax return Failure to maintain records. Amend my 2012 tax return   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. Amend my 2012 tax return Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. Amend my 2012 tax return However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. Amend my 2012 tax return Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). Amend my 2012 tax return Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. Amend my 2012 tax return Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. Amend my 2012 tax return Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. Amend my 2012 tax return The rest of this section contains a description of the information to be provided by certain specific organizations. Amend my 2012 tax return This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Amend my 2012 tax return Each of the following organizations must submit the information described. Amend my 2012 tax return Charitable organization supporting education. Amend my 2012 tax return   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. Amend my 2012 tax return Scholarships. Amend my 2012 tax return   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Amend my 2012 tax return Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Amend my 2012 tax return How and by whom the recipients are or will be selected. Amend my 2012 tax return If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Amend my 2012 tax return If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. Amend my 2012 tax return A copy of the scholarship application form and any brochures or literature describing the scholarship program. Amend my 2012 tax return Hospital. Amend my 2012 tax return   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Amend my 2012 tax return   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Amend my 2012 tax return You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. Amend my 2012 tax return Submit also an appraisal showing the fair rental value of the rented space. Amend my 2012 tax return Clinic. Amend my 2012 tax return   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. Amend my 2012 tax return Home for the aged. Amend my 2012 tax return   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Amend my 2012 tax return Community nursing bureau. Amend my 2012 tax return   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. Amend my 2012 tax return Organization providing loans. Amend my 2012 tax return   If you make, or will make, loans for charitable and educational purposes, submit the following information. Amend my 2012 tax return An explanation of the circumstances under which such loans are, or will be, made. Amend my 2012 tax return Criteria for selection, including the rules of eligibility. Amend my 2012 tax return How and by whom the recipients are or will be selected. Amend my 2012 tax return Manner of repayment of the loan. Amend my 2012 tax return Security required, if any. Amend my 2012 tax return Interest charged, if any, and when payable. Amend my 2012 tax return Copies in duplicate of the loan application and any brochures or literature describing the loan program. Amend my 2012 tax return Public-interest law firms. Amend my 2012 tax return   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. Amend my 2012 tax return How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Amend my 2012 tax return Whether the organization will accept fees for its services. Amend my 2012 tax return A description of the cases litigated or to be litigated and how they benefit the public generally. Amend my 2012 tax return Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. Amend my 2012 tax return Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. Amend my 2012 tax return Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. Amend my 2012 tax return Acceptance of attorneys' fees. Amend my 2012 tax return   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. Amend my 2012 tax return Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Amend my 2012 tax return   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. Amend my 2012 tax return All fee awards must be paid to the organization and not to its individual staff attorneys. Amend my 2012 tax return Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Amend my 2012 tax return Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. Amend my 2012 tax return   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. Amend my 2012 tax return   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. Amend my 2012 tax return Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Amend my 2012 tax return That the particular religious beliefs of the organization are truly and sincerely held. Amend my 2012 tax return That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Amend my 2012 tax return Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. Amend my 2012 tax return If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. Amend my 2012 tax return Churches. Amend my 2012 tax return   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. Amend my 2012 tax return In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. Amend my 2012 tax return   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Amend my 2012 tax return Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Amend my 2012 tax return The IRS considers the facts and circumstances of each organization applying for church status. Amend my 2012 tax return Convention or association of churches. Amend my 2012 tax return   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. Amend my 2012 tax return Integrated auxiliaries. Amend my 2012 tax return   An organization is an integrated auxiliary of a church if all the following are true. Amend my 2012 tax return The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Amend my 2012 tax return It is affiliated with a church or a convention or association of churches. Amend my 2012 tax return It is internally supported. Amend my 2012 tax return An organization is internally supported unless both of the following are true. Amend my 2012 tax return It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). Amend my 2012 tax return It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. Amend my 2012 tax return Special rule. Amend my 2012 tax return   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. Amend my 2012 tax return   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. Amend my 2012 tax return   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. Amend my 2012 tax return Scientific Organizations You must show that your organization's research will be carried on in the public interest. Amend my 2012 tax return Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. Amend my 2012 tax return Aiding in the scientific education of college or university students. Amend my 2012 tax return Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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Amend my 2012 tax return 5. Amend my 2012 tax return   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. Amend my 2012 tax return This chapter discusses the records you need to keep to prove these expenses. Amend my 2012 tax return If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. Amend my 2012 tax return You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. Amend my 2012 tax return These plans are discussed in chapter 6 under Reimbursements . Amend my 2012 tax return How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. Amend my 2012 tax return You must be able to prove the elements listed across the top portion of the chart. Amend my 2012 tax return You prove them by having the information and receipts (where needed) for the expenses listed in the first column. Amend my 2012 tax return You cannot deduct amounts that you approximate or estimate. Amend my 2012 tax return You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. Amend my 2012 tax return You must generally prepare a written record for it to be considered adequate. Amend my 2012 tax return This is because written evidence is more reliable than oral evidence alone. Amend my 2012 tax return However, if you prepare a record on a computer, it is considered an adequate record. Amend my 2012 tax return What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. Amend my 2012 tax return You should also keep documentary evidence that, together with your record, will support each element of an expense. Amend my 2012 tax return Documentary evidence. Amend my 2012 tax return   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Amend my 2012 tax return Exception. Amend my 2012 tax return   Documentary evidence is not needed if any of the following conditions apply. Amend my 2012 tax return You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. Amend my 2012 tax return ( Accountable plans and per diem allowances are discussed in chapter 6. Amend my 2012 tax return ) Your expense, other than lodging, is less than $75. Amend my 2012 tax return You have a transportation expense for which a receipt is not readily available. Amend my 2012 tax return Adequate evidence. Amend my 2012 tax return   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. Amend my 2012 tax return   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. Amend my 2012 tax return The name and location of the hotel. Amend my 2012 tax return The dates you stayed there. Amend my 2012 tax return Separate amounts for charges such as lodging, meals, and telephone calls. Amend my 2012 tax return   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. Amend my 2012 tax return The name and location of the restaurant. Amend my 2012 tax return The number of people served. Amend my 2012 tax return The date and amount of the expense. Amend my 2012 tax return If a charge is made for items other than food and beverages, the receipt must show that this is the case. Amend my 2012 tax return Canceled check. Amend my 2012 tax return   A canceled check, together with a bill from the payee, ordinarily establishes the cost. Amend my 2012 tax return However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. Amend my 2012 tax return Duplicate information. Amend my 2012 tax return   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. Amend my 2012 tax return   You do not have to record amounts your employer pays directly for any ticket or other travel item. Amend my 2012 tax return However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. Amend my 2012 tax return Timely-kept records. Amend my 2012 tax return   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. Amend my 2012 tax return A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. Amend my 2012 tax return   You do not need to write down the elements of every expense on the day of the expense. Amend my 2012 tax return If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. Amend my 2012 tax return   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. Amend my 2012 tax return This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. Amend my 2012 tax return Proving business purpose. Amend my 2012 tax return   You must generally provide a written statement of the business purpose of an expense. Amend my 2012 tax return However, the degree of proof varies according to the circumstances in each case. Amend my 2012 tax return If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. Amend my 2012 tax return Example. Amend my 2012 tax return If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. Amend my 2012 tax return You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. Amend my 2012 tax return You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. Amend my 2012 tax return Confidential information. Amend my 2012 tax return   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Amend my 2012 tax return However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Amend my 2012 tax return What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. Amend my 2012 tax return If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. Amend my 2012 tax return Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. Amend my 2012 tax return Documentary evidence can be receipts, paid bills, or similar evidence. Amend my 2012 tax return If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. Amend my 2012 tax return For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. Amend my 2012 tax return Invoices of deliveries establish when you used the car for business. Amend my 2012 tax return Table 5-1. Amend my 2012 tax return How To Prove Certain Business Expenses IF you have expenses for . Amend my 2012 tax return . Amend my 2012 tax return THEN you must keep records that show details of the following elements . Amend my 2012 tax return . Amend my 2012 tax return . Amend my 2012 tax return   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. Amend my 2012 tax return Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. Amend my 2012 tax return Dates you left and returned for each trip and number of days spent on business. Amend my 2012 tax return Destination or area of your travel (name of city, town, or other designation). Amend my 2012 tax return Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Amend my 2012 tax return    Relationship: N/A Entertainment Cost of each separate expense. Amend my 2012 tax return Incidental expenses such as taxis, telephones, etc. Amend my 2012 tax return , may be totaled on a daily basis. Amend my 2012 tax return Date of entertainment. Amend my 2012 tax return (Also see Business Purpose. Amend my 2012 tax return ) Name and address or location of place of entertainment. Amend my 2012 tax return Type of entertainment if not otherwise apparent. Amend my 2012 tax return (Also see Business Purpose. Amend my 2012 tax return ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. Amend my 2012 tax return  For entertainment, the nature of the business discussion or activity. Amend my 2012 tax return If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. Amend my 2012 tax return    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. Amend my 2012 tax return  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. Amend my 2012 tax return Gifts Cost of the gift. Amend my 2012 tax return Date of the gift. Amend my 2012 tax return Description of the gift. Amend my 2012 tax return   Transportation Cost of each separate expense. Amend my 2012 tax return For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. Amend my 2012 tax return Date of the expense. Amend my 2012 tax return For car expenses, the date of the use of the car. Amend my 2012 tax return Your business destination. Amend my 2012 tax return Purpose: Business purpose for the expense. Amend my 2012 tax return    Relationship: N/A Sampling. Amend my 2012 tax return   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. Amend my 2012 tax return You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. Amend my 2012 tax return Example. Amend my 2012 tax return You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. Amend my 2012 tax return There is no other business use of the car, but you and your family use the car for personal purposes. Amend my 2012 tax return You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. Amend my 2012 tax return Invoices and bills show that your business use continues at the same rate during the later weeks of each month. Amend my 2012 tax return Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. Amend my 2012 tax return Exceptional circumstances. Amend my 2012 tax return   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. Amend my 2012 tax return This applies if all the following are true. Amend my 2012 tax return You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . Amend my 2012 tax return You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . Amend my 2012 tax return You have presented other evidence for the element that is the best proof possible under the circumstances. Amend my 2012 tax return Destroyed records. Amend my 2012 tax return   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. Amend my 2012 tax return Reasons beyond your control include fire, flood, and other casualties. Amend my 2012 tax return    Table 5-2. Amend my 2012 tax return Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. Amend my 2012 tax return ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. Amend my 2012 tax return Separating expenses. Amend my 2012 tax return   Each separate payment is generally considered a separate expense. Amend my 2012 tax return For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. Amend my 2012 tax return You must record them separately in your records. Amend my 2012 tax return Season or series tickets. Amend my 2012 tax return   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. Amend my 2012 tax return To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. Amend my 2012 tax return You must keep records to show whether you use each ticket as a gift or entertainment. Amend my 2012 tax return Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. Amend my 2012 tax return See Entertainment tickets in chapter 2. Amend my 2012 tax return Combining items. Amend my 2012 tax return   You can make one daily entry in your record for reasonable categories of expenses. Amend my 2012 tax return Examples are taxi fares, telephone calls, or other incidental travel costs. Amend my 2012 tax return Meals should be in a separate category. Amend my 2012 tax return You can include tips for meal-related services with the costs of the meals. Amend my 2012 tax return   Expenses of a similar nature occurring during the course of a single event are considered a single expense. Amend my 2012 tax return For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. Amend my 2012 tax return Car expenses. Amend my 2012 tax return   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. Amend my 2012 tax return Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. Amend my 2012 tax return Example. Amend my 2012 tax return You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. Amend my 2012 tax return You can account for these using a single record of miles driven. Amend my 2012 tax return Gift expenses. Amend my 2012 tax return   You do not always have to record the name of each recipient of a gift. Amend my 2012 tax return A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. Amend my 2012 tax return For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. Amend my 2012 tax return Allocating total cost. Amend my 2012 tax return   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. Amend my 2012 tax return To do so, you must establish the number of persons who participated in the event. Amend my 2012 tax return   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. Amend my 2012 tax return See Allocating between business and nonbusiness in chapter 2. Amend my 2012 tax return If your return is examined. Amend my 2012 tax return    If your return is examined, you may have to provide additional information to the IRS. Amend my 2012 tax return This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. Amend my 2012 tax return    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. Amend my 2012 tax return Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. Amend my 2012 tax return Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. Amend my 2012 tax return Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. Amend my 2012 tax return Entertainment  (Detail in Schedule C)                                 4. Amend my 2012 tax return Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. Amend my 2012 tax return Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. Amend my 2012 tax return ) (Detail mileage in Schedule A. Amend my 2012 tax return ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. Amend my 2012 tax return Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. Amend my 2012 tax return 00 or more. Amend my 2012 tax return Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. Amend my 2012 tax return Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. Amend my 2012 tax return A return filed early is considered filed on the due date. Amend my 2012 tax return For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. Amend my 2012 tax return You must keep records of the business use of your car for each year of the recovery period. Amend my 2012 tax return See More-than-50%-use test in chapter 4 under Depreciation Deduction. Amend my 2012 tax return Reimbursed for expenses. Amend my 2012 tax return   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. Amend my 2012 tax return However, you may have to prove your expenses if any of the following conditions apply. Amend my 2012 tax return You claim deductions for expenses that are more than reimbursements. Amend my 2012 tax return Your expenses are reimbursed under a nonaccountable plan. Amend my 2012 tax return Your employer does not use adequate accounting procedures to verify expense accounts. Amend my 2012 tax return You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. Amend my 2012 tax return Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. Amend my 2012 tax return Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. Amend my 2012 tax return Prev  Up  Next   Home   More Online Publications