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Can You E File An Amended Return

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Can You E File An Amended Return

Can you e file an amended return There are three ways you can request an automatic extension of time to file a U.S. individual income tax return: (1) you can electronically file Form 4868 (PDF), Application For Automatic Extension of Time To File U.S. Individual Tax Return; (2) you can pay all or part of your estimated income tax due using a credit or debit card or by using the Electronic Federal Tax Payment System (EFTPS); or (3) you can file a paper Form 4868 by mail. Can you e file an amended return Can you e file an amended return If you file your Form 4868 electronically you will receive an acknowledgement or confirmation number for your records and you do not need to mail in Form 4868. If you need to pay additional taxes when filing Form 4868 electronically, you may do so through the outside service provider or through e-file. You can refer to your tax software or tax professional for ways to file electronically using e-file services. Several companies offer free filing of Form 4868 through the Free File program that you can access on the IRS.gov website. If you wish to file electronically, be sure to have a copy of last year's tax return. You will be asked to provide the adjusted gross income (AGI) from the return for taxpayer verification. Can you e file an amended return Can you e file an amended return A second way of requesting an automatic extension of time to file your individual income tax return is to pay part or your entire estimated income tax due by credit card or debit card or by using EFTPS. You may pay by phone or Internet through one of the service providers listed on Form 4868. Each service provider will charge a convenience fee based on the amount of the tax payment. At the completion of the transaction, you will receive a confirmation number for your records. Can you e file an amended return Can you e file an amended return Finally, you can request an automatic extension of time to file your individual income tax return by completing paper Form 4868 and mailing it to the appropriate address provided on the form. Can you e file an amended return Can you e file an amended return Please be aware that an extension of time to file is NOT an extension of time to pay.
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The Commissioner's Section

Commissioner John Koskinen
John Koskinen is the 48th Commissioner of the Internal Revenue Service.

Commissioner's Comments, Statements and Remarks
IRS Commissioner discusses a range of tax administration issues.

Previous IRS Commissioners
There have been 47 previous commissioners of Internal Revenue and 26 acting commissioners since the agency was created in 1862.

Longest- and Shortest-Serving Commissioners of Internal Revenue
Before RRA-98 set a five-year term of office, the average length of a Commissioner's tenure was about three years. These were anything but average.

Page Last Reviewed or Updated: 27-Mar-2014

The Can You E File An Amended Return

Can you e file an amended return 3. Can you e file an amended return   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Can you e file an amended return Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Can you e file an amended return Certain contracts held by a charitable remainder trust. Can you e file an amended return Excise Taxes. Can you e file an amended return Indoor tanning services. Can you e file an amended return Application for Recognition of ExemptionPolitical activity. Can you e file an amended return Private delivery service. Can you e file an amended return Amendments to organizing documents required. Can you e file an amended return How to show reasonable action and good faith. Can you e file an amended return Not acting reasonably and in good faith. Can you e file an amended return Prejudicing the interest of the Government. Can you e file an amended return Procedure for requesting extension. Can you e file an amended return More information. Can you e file an amended 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. Can you e file an amended return Grass roots expenditures. Can you e file an amended return Lobbying nontaxable amount. Can you e file an amended return Grass roots nontaxable amount. Can you e file an amended return Organization that no longer qualifies. Can you e file an amended return Tax on organization. Can you e file an amended return Tax on managers. Can you e file an amended return Taxes on organizations. Can you e file an amended return Taxes on managers. Can you e file an amended return Political expenditures. Can you e file an amended return Correction of expenditure. Can you e file an amended 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. Can you e file an amended return Religious. Can you e file an amended return Charitable. Can you e file an amended return Scientific. Can you e file an amended return Testing for public safety. Can you e file an amended return Literary. Can you e file an amended return Educational. Can you e file an amended 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). Can you e file an amended return The prevention of cruelty to children or animals. Can you e file an amended return To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Can you e file an amended return A trust is a fund or foundation and will qualify. Can you e file an amended return However, an individual or a partnership will not qualify. Can you e file an amended return Examples. Can you e file an amended 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. Can you e file an amended return Child care organizations. Can you e file an amended 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. Can you e file an amended return Instrumentalities. Can you e file an amended 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). Can you e file an amended return Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Can you e file an amended return However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Can you e file an amended return A state or municipality itself does not qualify for exemption. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Fundraising events. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return See Disclosure of Quid Pro Quo Contributions in chapter 2. Can you e file an amended return Exemption application not filed. Can you e file an amended return   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Can you e file an amended return Separate fund—contributions that are deductible. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Personal benefit contracts. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Certain annuity contracts. Can you e file an amended 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). Can you e file an amended return Certain contracts held by a charitable remainder trust. Can you e file an amended 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. Can you e file an amended return Excise tax. Can you e file an amended 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. Can you e file an amended return The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Can you e file an amended return Excise Taxes. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Indoor tanning services. Can you e file an amended return   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Can you e file an amended return For more information, go to IRS. Can you e file an amended return gov and select Affordable Care Act Tax Provisions. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return See the organization headings that follow for specific information your organization may need to provide. Can you e file an amended return Form 1023. Can you e file an amended return   Your organization must file its application for recognition of exemption on Form 1023. Can you e file an amended return See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Can you e file an amended return Some organizations are not required to file Form 1023. Can you e file an amended return See Organizations Not Required To File Form 1023, later. Can you e file an amended return    Additional information to help you complete your application can be found online. Can you e file an amended 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. Can you e file an amended return See Exemption Requirements - Section 501(c)(3) Organizations. Can you e file an amended return   Form 1023 and accompanying statements must show that all of the following are true. Can you e file an amended return The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Can you e file an amended return ) specified in the introduction to this chapter. Can you e file an amended return No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Can you e file an amended return Political activity. Can you e file an amended 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). Can you e file an amended return Such participation or intervention includes the publishing or distributing of statements. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Effective date of exemption. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Otherwise, exemption will be recognized only from the date of receipt. Can you e file an amended return The date of receipt is the date of the U. Can you e file an amended return S. Can you e file an amended 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. Can you e file an amended return Private delivery service. Can you e file an amended return   If a private delivery service designated by the IRS, rather than the U. Can you e file an amended return S. Can you e file an amended return Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Can you e file an amended return The following private delivery services have been designated by the IRS. Can you e file an amended return DHL Express (DHL): DHL “Same Day” Service. Can you e file an amended return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Can you e file an amended return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can you e file an amended return M. Can you e file an amended return , UPS Worldwide Express Plus, and UPS Worldwide Express. Can you e file an amended return Amendments to organizing documents required. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Extensions of time for filing. Can you e file an amended return   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Can you e file an amended return Automatic 12-month extension. Can you e file an amended 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. Can you e file an amended return To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Can you e file an amended return 9100-2. Can you e file an amended return ” Discretionary extensions. Can you e file an amended 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. Can you e file an amended return How to show reasonable action and good faith. Can you e file an amended return   An organization acted reasonably and showed good faith if at least one of the following is true. Can you e file an amended return The organization requests relief before its failure to file is discovered by the IRS. Can you e file an amended return The organization failed to file because of intervening events beyond its control. Can you e file an amended 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. Can you e file an amended return The organization reasonably relied upon the written advice of the IRS. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Not acting reasonably and in good faith. Can you e file an amended return   An organization has not acted reasonably and in good faith under the following circumstances. Can you e file an amended 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. Can you e file an amended return It was informed of the requirement to file and related tax consequences, but chose not to file. Can you e file an amended return It uses hindsight in requesting relief. Can you e file an amended 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. Can you e file an amended return Prejudicing the interest of the Government. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Procedure for requesting extension. Can you e file an amended return   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Can you e file an amended return A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Can you e file an amended return Any documents relevant to the application. Can you e file an amended return An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Can you e file an amended return The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Can you e file an amended return   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Can you e file an amended return Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Can you e file an amended return More information. Can you e file an amended return   For more information about these procedures, see Regulations sections 301. Can you e file an amended return 9100-1, 301. Can you e file an amended return 9100-2, 301. Can you e file an amended return 9100-3, Revenue Procedure 2013-4, section 6. Can you e file an amended return 04, 2013-1 I. Can you e file an amended return R. Can you e file an amended return B. Can you e file an amended return 126, and Revenue Procedure 2013-8, 2013-1 I. Can you e file an amended return R. Can you e file an amended return B. Can you e file an amended return 237. Can you e file an amended return See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Can you e file an amended return Notification from the IRS. Can you e file an amended return   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Can you e file an amended return Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Can you e file an amended 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. Can you e file an amended return Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Can you e file an amended return These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Can you e file an amended return Filing Form 1023 to establish exemption. Can you e file an amended 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. Can you e file an amended return By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Can you e file an amended 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. Can you e file an amended return Private foundations. Can you e file an amended 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. Can you e file an amended return Gross receipts test. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return The organization must file Form 1023 within 90 days after the end of its second tax year. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Example. Can you e file an amended return   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Can you e file an amended return It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Can you e file an amended return It did not file a Form 1023. Can you e file an amended 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. Can you e file an amended return Therefore, it did not have to file Form 1023 and is exempt for those years. Can you e file an amended return However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Can you e file an amended return Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Can you e file an amended 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. Can you e file an amended return The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Can you e file an amended return   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Can you e file an amended return See the procedures for this extension discussed earlier. Can you e file an amended return Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Can you e file an amended return This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Can you e file an amended 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. Can you e file an amended return These conditions for exemption are referred to as the organizational test. Can you e file an amended return Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Can you e file an amended 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). Can you e file an amended 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. Can you e file an amended return Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Can you e file an amended return Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Can you e file an amended return In interpreting an organization's articles, the law of the state where the organization was created is controlling. Can you e file an amended 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. Can you e file an amended return The following are examples illustrating the organizational test. Can you e file an amended return Example 1. Can you e file an amended return Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Can you e file an amended return These articles appropriately limit the organization's purposes. Can you e file an amended return The organization meets the organizational test. Can you e file an amended return Example 2. Can you e file an amended return An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Can you e file an amended return The organization will not be properly limited as to its purposes since all research is not scientific. Can you e file an amended return The organization does not meet the organizational test. Can you e file an amended return Example 3. Can you e file an amended 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). Can you e file an amended return The organization meets the organizational test. Can you e file an amended return Example 4. Can you e file an amended 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. Can you e file an amended return Example 5. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Example 6. Can you e file an amended 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. Can you e file an amended return Such purposes are vague and may be accomplished other than in an exempt manner. Can you e file an amended return Example 7. Can you e file an amended return A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Can you e file an amended return A hospital may or may not be exempt depending on the manner in which it is operated. Can you e file an amended return Example 8. Can you e file an amended 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. Can you e file an amended return Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Can you e file an amended 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. Can you e file an amended return If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Can you e file an amended return Dedication. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Distribution. Can you e file an amended return   Revenue Procedure 82-2, 1982-1 C. Can you e file an amended return B. Can you e file an amended 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. Can you e file an amended return The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Sample articles of organization. Can you e file an amended return   See sample articles of organization in the Appendix in the back of this publication. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Can you e file an amended 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. Can you e file an amended return See also Private Schools , discussed later. Can you e file an amended 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. Can you e file an amended return Advocacy of a position. Can you e file an amended 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. Can you e file an amended return The mere presentation of unsupported opinion is not educational. Can you e file an amended return Method not educational. Can you e file an amended 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). Can you e file an amended return The following factors may indicate that the method is not educational. Can you e file an amended return The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Can you e file an amended return The facts that purport to support the viewpoint are distorted. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Qualifying organizations. Can you e file an amended 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. Can you e file an amended return College book stores, cafeterias, restaurants, etc. Can you e file an amended 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. Can you e file an amended return Alumni association. Can you e file an amended 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. Can you e file an amended 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 . Can you e file an amended return Athletic organization. Can you e file an amended 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. Can you e file an amended return If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Can you e file an amended 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. Can you e file an amended return If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Can you e file an amended 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. Can you e file an amended return The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Can you e file an amended return (This information also must be projected, so far as may be feasible, for the next academic year. Can you e file an amended 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. Can you e file an amended return A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Can you e file an amended 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. Can you e file an amended return The public school district and county in which the school is located. Can you e file an amended return How to determine racial composition. Can you e file an amended 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. Can you e file an amended return Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Can you e file an amended return The identity of individual students or members of the faculty and administrative staff should not be included with this information. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Also, the school must circulate information that clearly states the school's admission policies. Can you e file an amended 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. Can you e file an amended return The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Policy statement. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Publicity requirement. Can you e file an amended return   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Can you e file an amended 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. Can you e file an amended return To satisfy this requirement, the school must use one of the following two methods. Can you e file an amended return Method one. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return If this method is used, the notice must meet the following printing requirements. Can you e file an amended return It must appear in a section of the newspaper likely to be read by prospective students and their families. Can you e file an amended return It must occupy at least 3 column inches. Can you e file an amended return It must have its title printed in at least 12 point bold face type. Can you e file an amended return It must have the remaining text printed in at least 8 point type. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return   Method two. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Exceptions. Can you e file an amended return   The publicity requirements will not apply in the following situations. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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 . Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Can you e file an amended return In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Facilities and programs. Can you e file an amended return   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Can you e file an amended return Scholarship and loan programs. Can you e file an amended return   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Can you e file an amended return This must be known throughout the general community being served by the school and should be referred to in its publicity. Can you e file an amended 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. Can you e file an amended return Certification. Can you e file an amended 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. Can you e file an amended return   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Can you e file an amended return Recordkeeping requirements. Can you e file an amended 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. Can you e file an amended return Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Can you e file an amended return Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Can you e file an amended return Copies of all materials used by or on behalf of the school to solicit contributions. Can you e file an amended return Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Can you e file an amended return Exceptions. Can you e file an amended return   The school does not have to independently maintain these records for IRS use if both of the following are true. Can you e file an amended 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. Can you e file an amended return The school maintains copies of these reports from which this information is readily obtainable. Can you e file an amended 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. Can you e file an amended return Failure to maintain records. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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). Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return The rest of this section contains a description of the information to be provided by certain specific organizations. Can you e file an amended return This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Can you e file an amended return Each of the following organizations must submit the information described. Can you e file an amended return Charitable organization supporting education. Can you e file an amended 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. Can you e file an amended return Scholarships. Can you e file an amended return   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Can you e file an amended return Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Can you e file an amended return How and by whom the recipients are or will be selected. Can you e file an amended return If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Can you e file an amended 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. Can you e file an amended return A copy of the scholarship application form and any brochures or literature describing the scholarship program. Can you e file an amended return Hospital. Can you e file an amended return   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Can you e file an amended return   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Can you e file an amended 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. Can you e file an amended return Submit also an appraisal showing the fair rental value of the rented space. Can you e file an amended return Clinic. Can you e file an amended 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. Can you e file an amended return Home for the aged. Can you e file an amended return   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Can you e file an amended return Community nursing bureau. Can you e file an amended 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. Can you e file an amended return Organization providing loans. Can you e file an amended return   If you make, or will make, loans for charitable and educational purposes, submit the following information. Can you e file an amended return An explanation of the circumstances under which such loans are, or will be, made. Can you e file an amended return Criteria for selection, including the rules of eligibility. Can you e file an amended return How and by whom the recipients are or will be selected. Can you e file an amended return Manner of repayment of the loan. Can you e file an amended return Security required, if any. Can you e file an amended return Interest charged, if any, and when payable. Can you e file an amended return Copies in duplicate of the loan application and any brochures or literature describing the loan program. Can you e file an amended return Public-interest law firms. Can you e file an amended 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. Can you e file an amended return How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Can you e file an amended return Whether the organization will accept fees for its services. Can you e file an amended return A description of the cases litigated or to be litigated and how they benefit the public generally. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Acceptance of attorneys' fees. Can you e file an amended 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. Can you e file an amended return Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Can you e file an amended 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. Can you e file an amended return All fee awards must be paid to the organization and not to its individual staff attorneys. Can you e file an amended return Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Can you e file an amended return That the particular religious beliefs of the organization are truly and sincerely held. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Churches. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Can you e file an amended return The IRS considers the facts and circumstances of each organization applying for church status. Can you e file an amended return Convention or association of churches. Can you e file an amended 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. Can you e file an amended return Integrated auxiliaries. Can you e file an amended return   An organization is an integrated auxiliary of a church if all the following are true. Can you e file an amended return The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Can you e file an amended return It is affiliated with a church or a convention or association of churches. Can you e file an amended return It is internally supported. Can you e file an amended return An organization is internally supported unless both of the following are true. Can you e file an amended 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). Can you e file an amended 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. Can you e file an amended return Special rule. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended 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. Can you e file an amended return Scientific Organizations You must show that your organization's research will be carried on in the public interest. Can you e file an amended 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. Can you e file an amended return Aiding in the scientific education of college or university students. Can you e file an amended return Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th