The joint Department of Treasury/IRS priority guidance plan for 2009-2010 (10/1/09 – 9/30/10) includes the following items of interest to tax-exempt organizations:
- Revenue procedure to provide terms for hosts of CyberAssistant software (used to generate Form 1023 exemption applications for a reduced user fee).
- Final regulations on the new requirements for Type III supporting organizations.
- Notice under Internal Revenue Code (IRC) Section 4943 on excess business holdings.
- Guidance under IRC Section 4944 on program-related investments (PRIs).
- Final regulations on excise taxes on prohibited tax shelter transactions and related disclosure requirements.
- Proposed regulations on the new excise taxes on donor advised funds.
- Regulations under IRC Section 6033 on group returns.
- Proposed regulations relating to disclosure to state charity agencies for changes made by the Pension Protection Act of 2006.
- Final regulations under IRC Section 7611 on church tax inquiries and examinations.
- Final regulations under IRC Section 170 regarding charitable contributions.
- Guidance on charitable lead trusts and charitable remainder trusts.
You can read the full priority guidance plan here.