990 and Church Tax Inquiries

1. Form 990 Filing Tips and FAQs: Related Organizations
The IRS is providing a series of filing tips and FAQs to help Form 990 filers file a complete and accurate return. Today's Form 990 tips and FAQs address questions pertaining to Form 990 reporting of arrangements between a filing organization and related entities. Schedule R is used to report information regarding related organizations and certain unrelated partnerships. Today's tips also address general reporting requirements for group returns.
2. Proposed Regulations Clarifying Procedures for Authorizing Church Tax Inquiries
The IRS and Department of Treasury have issued proposed regulations under IRC Section 7611 to clarify the procedures for authorizing church tax inquiries and examinations. The proposed regulations replace references to positions that were abolished under the IRS Restructuring and Reform Act with references that are consistent with the statute and IRS's current organizational structure. Written or electronic comments and requests for a public hearing must be received by November 3, 2009.