What tax documents must an exempt organization make available for public inspection and copying?

 

 

Public Disclosure and Availability of Exempt Organizations Returns and Applications: Documents Subject to Public Disclosure

An exempt organization must make available for public inspection its exemption application. An exemption application includes the Form 1023 (for organizations recognized as exempt under Internal Revenue Code section 501(c)(3)), Form 1024 (for organizations recognized as exempt under most other paragraphs of section 501(c)), or the letter submitted under the paragraphs for which no form is prescribed, together with supporting documents and any letter or document issued by the IRS concerning the application. A political organization exempt from taxation under section 527(a) must make available for public inspection and copying its notice of status, Form 8871.

In addition, an exempt organization must make available for public inspection and copying its annual return. Such returns include Form 990 , Return of Organization Exempt From Income Tax, Form 990-EZ , Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation, Form 990-BL , Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons, and the Form 1065 , U.S. Partnership Return of Income.  

A section 501(c)(3) organization must make available for public inspection and copying any Form 990-T, Exempt Organization Business Income Tax Return, filed after August 17, 2006. Returns must be available for a three-year period beginning with the due date of the return (including any extension of time for filing). For this purpose, the return includes any schedules, attachments, or supporting documents that relate to the imposition of tax on the unrelated business income of the charity. See Public Inspection and Disclosure of Form 990-T for more information.

An exempt organization is not required to disclose Schedule K-1 of Form 1065 or Schedule A of Form 990-BL. With the exception of private foundations, an exempt organization is not required to disclose the name and address of any contributor to the organization.

A political organization exempt from taxation under section 527(a) must make available for inspection and copying its report of contributions and expenditures on Form 8872, Political Organization Report of Contributions and Expenditures. However, such organization is not required to make available its return on Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

Page Last Reviewed or Updated: 07-Nov-2016

Above is from: https://www.irs.gov/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-documents-subject-to-public-disclosure

US agrees to pay billions to Marines affected by toxic water

 

WASHINGTON — The Obama administration has agreed to provide disability benefits totaling more than $2 billion to veterans who had been exposed to contaminated drinking water while assigned to Camp Lejeune in North Carolina.

The decision was quietly made public Thursday with a notice in the Federal Register, the government's official journal.

Beginning in March, the cash payouts from the Department of Veterans Affairs may supplement VA health care already being provided to eligible veterans stationed at the Marine base for at least 30 days cumulative between Aug. 1, 1953, and Dec. 31, 1987. Veterans will have to submit evidence of their diagnosis and service information.

Outgoing VA Secretary Bob McDonald determined that there was "sufficient scientific and medical evidence" to establish a connection between exposure to the contaminated water and eight medical conditions for purposes of awarding disability compensation.

The estimated taxpayer cost is $2.2 billion over a five-year period. The VA estimates that as many as 900,000 service members were potentially exposed to the tainted water.

"This is good news," said retired Marine Master Sgt. Jerry Ensminger, whose daughter Janey was born in 1976 while he was stationed at Lejeune. Janey died from leukemia at age 9. Ensminger now heads a veterans group, The Few, The Proud, The Forgotten, which advocates for those seeking disability compensation.

"This has been a hard, long slog," said Ensminger, who says the government must go further in covering additional diseases. "This is not the end of the issue."

The new rule covers active duty, Reserve and National Guard members who developed one of eight diseases: adult leukemia, aplastic anemia, bladder cancer, kidney cancer, liver cancer, multiple myeloma, non-Hodgkin's lymphoma and Parkinson's disease.

Documents uncovered by veterans groups over the years suggest Marine leaders were slow to respond when tests first found evidence of contaminated ground water at Camp Lejeune in the early 1980s. Some drinking water wells were closed in 1984 and 1985, after further testing confirmed contamination from leaking fuel tanks and an off-base dry cleaner. The Marine Corps has said the contamination was unintentional, occurring when federal law didn't limit toxins in drinking water.

Spurred by Ensminger's case, Congress in 2012 passed a bill signed into law by President Barack Obama extending free VA medical care to affected veterans and their families. But veterans were not automatically provided disability aid or survivor benefits. The issue has prompted lawsuits by veterans organizations, which note that military personnel in Camp Lejeune housing "drank, cooked and bathed" in contaminated water for years.

"Expanded coverage is making progress, but we also need to know whether the government may be purposefully leaving people out," said Rick Weidman, executive director of Vietnam Veterans of America.

Affected veterans who were stationed at Camp Lejeune may now submit applications for benefits, once the rule is officially published Friday. Roughly 1,400 disability claims related to Lejeune are already pending, and will be reviewed immediately, according to the VA.

Above is from:  http://www.msn.com/en-us/news/us/us-agrees-to-pay-billions-to-marines-affected-by-toxic-water/ar-AAlOrhF?li=AA4ZnC&ocid=spartandhp

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Meeting next week will determine if Belvidere Township allows Helnore on ballot for supervisor election

 

The article is from:  http://www.rrstar.com/news/20170111/belvidere-township-supervisor-candidate-may-have-too-few-valid-signatures-to-run  Go to that site to view the video.

Wednesday

Posted Jan 11, 2017 at 7:38 PM Updated Jan 12, 2017 at 12:12 AM

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By Susan Vela
Staff writer

BELVIDERE - Former township assessor Diann Helnore may not have enough valid signatures to challenge Supervisor Bill Robertson in the April 4 general election.

Boone County Clerk Mary Steurer told the Belvidere Township Officers Electoral Board that Helnore's 236 valid signatures are eight shy of the 244 required.

The board consisting of township Trustees Richard Nelson, Judy Schabacker and Bob Turner shared Steurer's report during a hearing today.

They will decide whether Helnore's name will appear on the April 4 ballot at 1 p.m. Tuesday at the Belvidere Township Town Hall, 8200 Fairgrounds Road.

Helnore, who is running as an independent, intends to contest she has more than the required amount. Her nomination petitions had a total of 304 signatures.

"We did have some from other townships, but most of them are valid," she said after today's hearing. "We'll exceed the number that we need easily. I think it's over 250. It might be 260. I'm looking forward to getting on the ballot."

Robertson declined to comment, saying only that he will not talk about the matter until it's settled.

His attorney, Jim Hursh, also declined comment. He has asked the board to ban more evidence from Helnore at Tuesday's hearing.

"Anything could happen," Township Attorney Keri-Lyn Krafthefer said. "(However), this is an area of the law where close enough isn't sufficient."

Helnore served as township assessor from 2010 to 2013. She said she decided to run a few weeks before the Dec. 19 deadline. She sought signatures during snowstorms, she said.