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Business Leagues

http://www.irs.gov/charities/nonprofits ... 07,00.html

Section 501(c)(6) of the Internal Revenue Code provides for the exemption of business leagues, chambers of commerce, real estate boards, boards of trade, and professional football leagues, which are not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual.

A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Trade associations and professional associations are business leagues. To be exempt, a business league's activities must be devoted to improving business conditions of one or more lines of business as distinguished from performing particular services for individual persons. No part of a business league's net earnings may inure to the benefit of any private shareholder or individual and it may not be organized for profit to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only enough income to be self-sustaining). The term line of business generally refers either to an entire industry or to all components of an industry within a geographic area. It does not include a group composed of businesses that market a particular brand within an industry.

Chambers of commerce and boards of trade are organizations of the same general type as business leagues. They direct their efforts at promoting the common economic interests of all commercial enterprises in a trade or community, however.

For more information, see IRC 501(c)(6) Organizations.

How Do You Report Suspected Tax Fraud Activity?

http://www.irs.gov/compliance/enforceme ... 78,00.html

If you suspect or know of an individual or company that is not complying with the tax laws, you may report this activity by completing Form 3949-A. You may fill out Form 3949-A online, print it and mail it to:

Internal Revenue Service
Fresno, CA 93888

If you do not wish to use Form 3949-A, you may send a letter to the address above. Please include the following information, if available:

Name and address of the person you are reporting
The taxpayer identification number (social security number for an individual or employer identification number for a business)
A brief description of the alleged violation, including how you became aware of or obtained the information
The years involved
The estimated dollar amount of any unreported income
Your name, address and daytime telephone number
Although you are not required to identify yourself, it is helpful to do so. Your identity can be kept confidential. You may also be entitled to a reward.

Frequently Asked Questions - 1.13 IRS Procedures: Reporting Fraud

How to Report Abusive Tax Promotions and/or Promoters:
Complete the referral form which documents the information necessary to report an abusive tax avoidance scheme. The form can be mailed or faxed to the IRS address and fax number on the form.

How to Report Abusive CPAs, Attorneys or Enrolled Agents:
Report suspicious actions by tax professionals to the email address of the IRS Office of Professional Responsibility.

FAQs About the Exempt Organization Public Disclosure Requirements

http://www.irs.gov/charities/article/0, ... 30,00.html

In general, what public disclosure requirements apply to tax-exempt organizations?
What organizations are tax-exempt organizations for purposes of the law requiring that certain tax documents be disclosed and copies of those documents be provided to persons requesting them?
What tax documents must an exempt organization make available for public inspection and copying?
What disclosure laws apply to private foundations?
What does the disclosure law require a tax-exempt organization to do?
What does the IRS consider to be a reasonable charge for copying costs?
Is a tax-exempt organization required to disclose the names or addresses of its contributors?
Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of annual returns to requesters?
Is there a convenience exception to the requirement to provide copies?
If an organization makes it documents widely available must it make the documents available for public inspection?
What are the penalties for failure to comply with the disclosure requirements, and who must pay them?
If a request for copies is not fulfilled, to whom may the requester complain?
How can one get a copy of an organization's exemption application or annual information return from the IRS?
What public disclosure requirements apply to final letters from the IRS that deny or revoke an organization's exempt status?
What disclosures is a charitable organization required to make to its donors?
What disclosures must an exempt organization, other than a charity, make to its donors?

Application for Recognition of Exemption

http://www.irs.gov/charities/article/0, ... 22,00.html

To apply for recognition by the IRS of exempt status under section 501(c) of the Internal Revenue Code, most organizations use Form 1024, Application for Recognition of Exemption. The application must be complete and accompanied by the appropriate user fee. See Application Process for a step-by-step review of what an organization needs to know and to do in order to apply for recognition by the IRS of tax-exempt status. Frequently asked questions about applying for exemption are also available.

The organization should also request an employer identification number, even if it does not have any employees. See Form SS-4, Application for Employer Identification Number, and its instructions to learn how to obtain an EIN. You may also obtain an EIN via telephone, by calling 1-800-829-4933, or by applying online.

A tax-exempt organization must make available for public inspection its approved application for recognition of exemption with all supporting documents available and its last three annual information returns. The organization must provide copies of these documents upon request without charge (other than a reasonable fee for reproduction and copying costs). Penalties are provided for failure to comply with these requirements. For more information, see our frequently asked questions, the final regulations published in Internal Revenue Bulletin 1999-17, or Disclosure Requirements.

How can one get a copy of an organization's exemption application or annual information return from the IRS?

http://www.irs.gov/charities/article/0, ... 33,00.html