The Exempt Organizations Division of the Internal Revenue Service
was busy in February. It posted information on governance and related topics for 501(c)(3) organizations; announced that
registration is open for one-day workshops for small and mid-sized 501(c)(3) organizations;
released Form 990-N; posted a database of Form 990-N information; and released fact sheets on the complaint, examination,
and compliance processes. Read on for details.
Governance and Related Topics for 501(c)(3) Organizations
Want to know what the IRS considers best practices in governance for 501(c)(3) organizations?
Check out new information posted on the IRS Web site.
Workshops for Small and Mid-sized 501(c)(3) Organizations
The Exempt Organizations Division will be back on the road in April and May with its one-day workshops
for small and mid-sized 501(c)(3) organizations:
* April 1, 2, and 3, 2008-Alexandria, Virginia (Washington, D.C.,
metro area) * May 6, 7, and 8, 2008-Austin, Texas
* May 20, 21, and 22, 2008-Columbus, Ohio
The workshops will look at the benefits and responsibilities of tax-exempt status; actions that
can jeopardize an organization's exempt status; unrelated business income; employment issues; Form 990, including Form
990-N; and required disclosures, including those imposed by the Pension Protection Act of 2006. Pre-registration is required.
If your organization is required to file a Form 990-N, you can now find it on-line at the Web
site of the Urban Institute, the IRS's partner for this project. Organizations with gross receipts of $25,000 or less
(except for churches and their auxiliaries and organizations included in a group return) are generally required to file
the Form 990-N, which is also known as the e-Postcard.
Filing in 2008 is required for tax years that ended on or after December 31, 2007. The form is
due each year by the 15th day of the 5th month after the end of an organization's tax year and must be submitted electronically.
No extensions will be granted.
Although there will be no financial penalties for late filing, the consequences for failing to
file at all will be dire: beginning May 15, 2010, any organization required to file a Form 990-N, 990, 990-EZ, or 990-PF
that has not done so for three consecutive years will automatically lose its tax-exempt status.
In order to file a Form 990-N, the following information about your organization is needed: Employer
Identification Number (EIN); tax year; legal name and mailing address; other names used; name and address of the principal
officer; Web site URL, if your organization has one; confirmation that gross receipts are generally $25,000 or less; and,
if applicable, a statement that your organization has gone out of business or is in the process of doing so.
The IRS is asking everyone to spread the word about Form 990-N. As Lois G. Lerner, director of
the Exempt Organizations Division, noted, "People do a lot to help their communities by volunteering their time and
money to local charities. We're asking them to also offer a helping hand by making sure that charities know about the law
Fact Sheets on Complaint, Examination, and Compliance Processes
Two new fact sheets have been made available by the Exempt Organizations Division. The first is
an explanation of the process undertaken by the IRS when it receives a complaint about a nonprofit organization, from
initial analysis of the situation to the decision on whether to pursue an examination or not. The second outlines the differences
between examinations that are used to determine tax liability and compliance checks that determine if an organization is following
regulations in regards to record keeping, reporting, and other activities.
-----Original Message----- From: Waspscpo@aol.com [mailto:Waspscpo@aol.com] Sent: Thursday, November 03, 2005 9:15 Subject: Links from National Veterans
Service From National Veterans Services: (Should be current)
Agent Orange Information This website and locator list is intended to help those who are researching
Agent Orange and the problems it is causing to veterans and their family members due to the spraying during the Vietnam War
and other locations.
Three things that will help a veteran with his claim, is to know the process, and how to find info about
your illness or injury. The first reference below is a web site where you can see the C&P Exam the VA uses, and print
it out... can even show it to your private doctor. Of Course you can also search for info about your illness at www.google.com <http://www.google.com/>
2nd reference below is a web site you can search, review and print out various pages of regulations, etc
about the VA system & claims.
3rd reference is a web site where you can search Veteran Board of Appeals to see how the VA has handled
your illness or injury, and what they were looking for, and what paragraphs in VA regs apply
These 57 Disability Examination Worksheets are in use both by the doctors of VHA (Veterans Health Administration)
who do the disability examinations and by the rating specialists, hearing officers, and Decision Review Officers of VBA (Veterans
Benefits Administration) who do the disability evaluations. -----------------------------------------------------------------------------------------
3. an on-line search of BVA's decisions, enter the word or group of words you are looking for in the
block below. From the resulting list, you can connect directly to individual decision texts or you can return to this page
to conduct additional searches. Decisions are current through August 31, 2007.
ATSDR (Agency for Toxic Substances and Disease Registry). 1998. Toxicological profile for chlorinated
dibenzo-p-dioxins (Update). US Department of Health and Human Services, Public Health Service. Atlanta, Georgia. 678 p.
ATSDR (Agency for Toxic Substances and Disease Registry). 1997. Interim Policy Guideline: Dioxin and
Dioxin-like compounds in soil. US Department of Health and Human Services, Public Health Service. Atlanta, Georgia.
Dioxins and Health. Arnold Schecter (ed.). New York, NY: Plenum Press, 1994. ISBN: 0-306-44785-1.
Dioxin and its Analogues, Joint Report No. 4. Academie Des Sciences - CADAS. Paris: Technique & Documentation
- Lavoisier, 1995. ISBN: 2-7430-0020-1.
Harvest of Death. J.B. Neilands, G.H. Orians, E.W. Pfeiffer, A. Vennema, and A.H. Westing. New York,
NY: The Free Press, 1972. Library of Congress Number: 72-143521.
Herbicidal Warfare: The RANCH HAND Project in Vietnam. Paul F. Cecil. New York, NY: Praeger Publishers,
1986. ISBN: 0-275-92007-0.
My Father, My Son. E. Zumwalt Jr., E. Zumwalt III, and J. Pekkanen. New York, NY: Macmillan Publishing
Co., 1986. ISBN: 0-02-633630-8.
The Wages of War: When American Soldiers Came Home - From Valley Forge to Vietnam. R. Severo and L. Milford.
New York, NY: Simon & Schuster Inc., 1989. ISBN: 0-671-54325-3.
The Withering Rain. Thomas Whiteside. New York, NY: E.P. Dutton & Co. Inc., 1971. Library of Congress
After Tet: The Bloodiest Year in Viet Nam. Ronald H. Spector. The Free Press, New York. 1993. ISBN: 0-02-930380-X
In Retrospect - The Tragedy and Lessons of Viet Nam. Robert S. McNamara. Random House, New York. 1995.
Veterans and Agent Orange. Committee to Review the Health Effects in Vietnam Veterans of Exposure to
Herbicides, Division of Health Promotion and Disease Prevention, Institute of Medicine. Washington, D.C.: National Academy
Press, 1994. ISBN: 0-309-04887-7. 1996 Update: ISBN: 0-309-05487-7. 1998 Update: ISBN: 0-309-06326-4. 2000 Update:
VIETNAM: A History. Stanley Karnow. New York, NY: The Viking Press, 1983. ISBN: 0-670-74604-5.
Hamburger Hill. Samuel Zaffiri. Presidio Press, Novato, Ca. 1988. New edition printed 2000. ISBN: 0-89141-289-1.
Herbicides in War - The Long-term Ecological and Human Consequences. A.H. Westing (ed.). Taylor and Francis,
Philadelphia. 1984. ISBN: 0-85066-265-6.
WHO/EURO. 1998a. WHO Revises the Tolerable Daily Intake (TDI) for dioxins. World Health Organization
European Centre for Environment and Health; International Programme on Chemical Safety. Organohalogen Compounds 38: 295-298.
WHO/EURO. 1998b. Assessment of the Health Risk of Dioxins: Re-evaluation of the Tolerable Daily Intake
(TDI). World Health Organization, European Centre for Environment and Health; International Programme on Chemical Safety.
WHO Consultation, May 25-29, 1998, Geneva, Switzerland.
WHO/EURO. 1991. Consultation on Tolerable Daily Intake from Food of PCDDs and PCDFs, Bilthoven, Netherlands,
4-7 December 1990. Region Office for Europe Summary Report. EUR/ICP/PCS 030(S)0369n. World Health Organization Regional Office
for Europe, Copenhagen.
WHO/EURO. 1989. Levels of PCBs, PCDDS and PCDFs in Breast Milk: Results of WHO-coordinated interlaboratory
quality control studies and analytical field studies (Yrjanhaiki, EJ, ed). Environmental Health Series Report #34.
Copenhagen: World Health Organization Regional Office for Europe. WHO/EURO. 1988. PCBs, PCDDs and PCDFs
in Breast Milk:
Assessment of health risks (Grandjean, P et al., eds.). Environmental Health Series Report #29. Copenhagen: World
Health Organization Regional Office for Europe. -----------------------------------------------------
Australian Vietnam Veterans Study
This 1997 study of 50,000 Australian Viet Nam veterans entitled "Mortality of Vietnam Veterans: The Veteran
Cohort Study" found that the death rate among veterans between 1980 and 1994 was some seven percent higher than for the overall
male population. In addition, the study found that the death rate from cancer was about 20 percent above average, and that
veterans may face an increased risk of death by suicide. The Australian government received this information seriously
since it has been documented that those individuals who were in Viet Nam had successfully passed rigid medical examinations
and were therefore considered "healthy"; those with congenital medical issues were rejected as conscripts.
The report is available from: Commonwealth Department of Veterans' Affairs PO Box 21 Canberra,
ACT 2601 AUSTRALIA
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