Various Charities and Nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing.
Charitable hospitals under the Affordable Care Act – Section 501(r)
The IRS updated webpages detailing four additional requirements under Internal Revenue Code Section 501(r) that must be met by charitable hospitals tax-exempt under Section 501(c)(3). Watch this Overview of Requirements for Charitable Hospitals under Section 501(r) presentation.
TE/GE Issue Snapshots provide guidance to IRS employees working hospital cases:
- Hospital Definition: Sections 509(a)(1) and 170(b)(1)(A)(iii) versus 501(r)
- Financial Assistance Policy
- Section 4959 Excise Tax and Noncompliant Facilities Income Tax
New IRS Tax Withholding Estimator Tell your employees about the new IRS Tax Withholding Estimator. The new taxpayer-friendly tool on IRS.gov helps workers tailor the amount of income tax their employer should withhold from their paychecks and avoid unexpected results at tax time. The Estimator allows filers to target a tax due amount close to zero or a refund around $500.
A Charity’s Treatment of Volunteers Can Affect Tax Responsibilities
If your organization has employees or volunteers, it may have tax responsibilities. The Employment Issues course explains how charities classify employees, how to report employee wages, the rules regarding gifts to volunteers and filing requirements. Organizational leadership and volunteers should attend the Tax-Exempt Organization Workshop for important information on the benefits, limitations and expectations of tax-exempt organizations.