GENERAL REPORT OF THE ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES
This General Report is presented in connection with the 11th annual public meeting of the IRS Advisory Committee on Tax Exempt and Government Entities (ACT). The members of the ACT appreciate the ongoing opportunity to engage with and report to the Internal Revenue Service on items of importance to the Tax Exempt and Government Entities (TE/GE) division and its stakeholders. The individual reports from ACT subcommittees representing Employee Plans, Exempt Organizations, Federal State and Local Governments, Indian Tribal Governments, and Tax Exempt Bonds reflect the diligent efforts of the subcommittees, the TE/GE directors and staff, and stakeholders in the community over the past 12 months.
This year there are five reports:
Employee Plans: Analysis and Recommendations Regarding the Scope of the EP Examination Process
Exempt Organizations: Form 1023 – Updating It for the Future
Federal, State and Local Governments: TIN Matching as an Effective Online Business Tool to Improve Compliance
Indian Tribal Governments: Report on the General Welfare Doctrine as Applied to Indian Tribal Governments and Their Members
Tax Exempt Bonds: A Survey of IRS Forms for Information Reporting
The collaborative efforts of the ACT members, the Service, and the various stakeholder groups combined make these insights possible.