Tax-exempt organizations that fail to file required returns on a timely basis risk losing their tax exemption under Section 6033(j) of the Internal Revenue Code (Code).

Revenue Procedure 2014-11 provides potential opportunities for reinstatement through timely and appropriate action.  It sets forth the procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under Code Section 6033(j) for failure to file required annual returns or notices for three consecutive years.

Revenue Procedure 2014-11 will appear in IRB 2014-3 dated January 13, 2014.

For Help or More Information

If you need help with human resources, risk management or operations, or other business and performance management concerns please contact the author of this update, Cynthia Marcotte Stamer.

A Fellow in the American College of Employee Benefit Council, immediate past Chair of the American Bar Association (ABA) RPTE Employee Benefits & Other Compensation Group and current Co-Chair of its Welfare Benefit Committee, Vice-Chair of the ABA TIPS Employee Benefits Committee, a council member of the ABA Joint Committee on Employee Benefits, and past Chair of the ABA Health Law Section Managed Care & Insurance Interest Group, Ms. Stamer is recognized, internationally, nationally and locally for her work as a board certified labor and employment attorney widely known for her extensive and creative knowledge and experience helping businesses and government manage people, process and risk.

Ms. Stamer continuously advises and assists employers, bankruptcy trustees, investors, creditors and others to address a wide range of performance management and operational concerns.  She also assists these and other organizations to design, reengineer, administer and defend their business, workforce, employee benefit plan and other operations and practice to deal wtih evolving legal, financial and other operational requirements.  Her work includes more than 25 years of helping these and other clients prevent and solve problems and achieve other business goals and objectives.

A primary drafter of the Bolivian Social Security pension privatization law, Ms. Stamer also works extensively with management, service provider and other clients to shape, monitor and respond to legislative and regulatory developments and to deal with Congressional and state legislators, regulators, and enforcement officials on regulatory, investigatory or enforcement concerns.

Recognized in Who’s Who In American Professionals and both an American Bar Association (ABA) and a State Bar of Texas Fellow, Ms. Stamer serves on the Editorial Advisory Board of Employee Benefits News, the editor and publisher of Solutions Law Press HR & Benefits Update and other Solutions Law Press Publications, and active in a multitude of other employee benefits, human resources and other professional and civic organizations.   She also is a widely published author and highly regarded speaker on these matters. Her insights on these and other matters appear in the Bureau of National Affairs, Spencer Publications, the Wall Street Journal, the Dallas Business Journal, the Houston Business Journal, Modern and many other national and local publications.   You can learn more about Ms. Stamer and her experience, review some of her other training, speaking, publications and other resources, and register to receive future updates about developments on these and other concerns from Ms. Stamer here.

About Solutions Law Press, Inc.™

Solutions Law Press, Inc.™ provides business risk management, legal compliance, management effectiveness and other resources, training and education on human resources, employee benefits, compensation, data security and privacy, health care, insurance, and other key compliance, risk management, internal controls and other key operational concerns. If you find this of interest, you also be interested in exploring other Solutions Law Press, Inc. ™ tools, products, training and other resources here.

Other Helpful Resources & Other Information

If you found these updates of interest, you also be interested in one or more of the following other recent articles published in this electronic Solutions Law publications available for review here including:

• Legislation Proposes To Change Obama Care Full-Time Employee Definition
• Self-Dealing Or Other Mishandling of Employee Benefit Plan Funds Risky For Fiduciaries & Those Appointing Them
• Report Documents Disappointing Lag In American Use of ACA Health Insurance Exchanges Despite Administration’s Positive Spin Efforts
• IRS To Tax Health Insurers On Assessments To Cover ACA Section 9010 Annual Fee2014 Standard Mileage Rates Announced
• US Labor Department Seeks $300K+ Whistleblower Recovery Against Employer For Firing Worker
• Careful Selection & Contracting With Vendors Critical Part of Health Plan Renewals
• Exchange Enrollment Kicks Off Plagued By Government Shutdown, Other Challenges
• Affordable Care Act Requires Proper Integration of HRAs, HFSAs, & Certain Other Health Premium Reimbursement Arrangements
• Review Benefit Plan, FLMA & Other Family-Related Policies In Light Of Labor Department Same-Sex Marriage Guidance
• Bank Of American Ordered To Pay $2M+ For Race Discriminatory Hiring
• New Final FLSA Rule Gives Home Workers Minimum Wage, Overtime, Other FLSA Protections
• Id & Manage Hidden Employee Benefit Exposures In Business Insolvency Or Other Transactions
• Justice Department ADA, Fair Housing Disability Discrimination Settlement with Design Professionals Highlights Growing Disability Discrimination Exposures
• Sequester Will Cut ACA Small Businesses Health Care Tax Credits
• Premier Insurance Services Pays $120,000 In Back Wages, Damages, Penalties Because Commission-Only Comp Violated Minimum Wage, Overtime Laws
• OSHA Citation Of Michigan VA Reminder To Manage Workplace Safety
• Labor Department Targeting Businesses Violating Overtime, Other Wage & Hour Laws
• Wal-Mart Settlement Shows ADA Risks When Considering Employee Return To Work Accommodation Requests & Inquiries
• HHS Releases Final Rule on Health Insurance Market, Rate Review, Pre-Existing Conditions & Other ACA Market Reform Rules
• FTC, HIPAA Rules Require Health Plans & Employers Strengthen Data Security on Mobile Devices and Applications
• 3/13 JCEB Teleconference Explores Foreign Transferees: Outbound, Inbound, Equity And Treaty Issues
• Stamer Talks on “What the Wind Blew In: Coping with Health Care Reform: 2013 and Beyond” May 2 At 24th Annual RPTE Spring Symposia In Washington, D.C.
• IRS Will Begin Accepting Returns Claiming Education Credits By Mid-February
• IRS Shares Procedures Employers Use To Claim Increased Monthly Transit Benefit Exclusion Allowed By Administrative Taxpayer Relief Act
• Employers ACA Health Reforms Prohibit Using HRAs To Pay Individual Medical Policy Premiums & Impact Other HRA Arrangements
• ADA May Require Food Allergy Accommodation By Employers, Schools & Businesses
• Employer Deadline To Give ACA Notice of Exchange Coverage Options Delayed
• Texas Champion Bank Settlement of Charges of Illegal Lending Discrimination Reminder To Business To Tighten Business Practices
• Food Allergies May Be Disabilities Requiring Accommodation Under The ADA
• 2013 Tax Code Inflation Adjustments Announced
• Drop In Company Stock Value Held By Benefit Plans Puts Plans, Company, Management & Fiduciaries At Risk
• OCR Publishes Long-Anticipated Omnibus Restatement of HIPAA Privacy, Security, Breach Notification & Enforcement Rules
• OCR Gives HIPAA Guidance On Safety Disclosures
• IRS Offers New Simplified Option For Businesses Claiming Home Office Deductions For Home-Based Business Owners & Workers
• IRS Announces Cost of Living & American Taxpayer Relief Act Income Tax Adjustments
• Tax-Related ID Theft Growing Problem For IRS, Taxpayers
• Tax Saver’s Credit Helps Low & Moderate Income Workers Save For Retirement; Possible Tool To Help Boost Their Participation In Employer Plans
• Self-Insured Health Plan Sponsors, Health Insurers Brace To Pay New ACA-Imposed Fees
• 1st OCR Small HIPAA Breach Settlement Shows Plans, Other Covered Entities At Risk From Small Breach Reports Too
• Labor Department Targeting Businesses Violating Overtime, Other Wage & Hour Laws
• Company President, Officer Can’t Use Bankruptcy To Avoid Liability For Using Plan Money For Company Operations
• Peter Madoff 10 Sentence For Defrauding ERISA Plans Reminder Manage Plan Investment Responsibilities
• $1.25M NLRB Backpay Order Highlights Risks of Mismanaging Union Risks In Health Care & Others M&A Deals
• As EEOC Steps Up ADA Accommodation Enforcement, New DOD Apple App, Other Resources Released
• $1.5 M HIPAA Security Breach Resolution Agreement Shows Looming HIPAA Risks
• ARRA, Other Government Contractors Face Growing Enforcement & Audit Risks
• Disability Exposures Big US Business Risk; New DOD App Helps ID Resources
• Obama Administration Continues War On Management Despite NLRB’s Temporary Setback In Suit Against Arizona Secret Ballot Law
• Companies, Officers, Directors, Fiduciaries & Vendors Urged To Confirm ERISA Credentials & Bonding For Internal Staff, Plan Fiduciaries, Vendors Dealing With Benefits
• Labor Risks Rising For Employers Despite NLRB Loss Of Arizona Secret Ballot Challenge
• USI Advisors Will Pay $1.27 Million To Settle Charges It Violated ERISA Fee Disclosure Requirements
• Wal-Mart Settlement Shows ADA Risks When Considering Employee Return To Work Accommodation Requests & Inquiries
• Employer Pays $475,000 To Settle ADA Discrimination Lawsuit Challenging Medical Fitness Testing For EMTs, Firefighters & Other Public Safety Worker’s
• Employers & Plan Fiduciaries Reminded To Confirm Credentials & Bonding For Internal Staff, Plan Fiduciaries & Vendors Dealing With Benefits
• EBSA Updates Guidance On Fee Disclosure Requirements For 401(k) Plan Brokerage Window Arrangements
• Federal Mandate That Employer Health Plans Must Cover 100% Of Contraceptive, Other Women’s Health Services With No Cost Sharing Now Effective
• Use NIH & Other Free Government Resources To Help Round Out Wellness Programs

If you or someone else you know would like to receive future updates about developments on these and other concerns, please be sure that we have your current contact information – including your preferred e-mail by creating or updating your profile at here.

For important information about this communication click here. THE FOLLOWING DISCLAIMER IS INCLUDED TO COMPLY WITH AND IN RESPONSE TO U.S. TREASURY DEPARTMENT CIRCULAR 230 REGULATIONS.  ANY STATEMENTS CONTAINED HEREIN ARE NOT INTENDED OR WRITTEN BY THE WRITER TO BE USED, AND NOTHING CONTAINED HEREIN CAN BE USED BY YOU OR ANY OTHER PERSON, FOR THE PURPOSE OF (1) AVOIDING PENALTIES THAT MAY BE IMPOSED UNDER FEDERAL TAX LAW, OR (2) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY TAX-RELATED TRANSACTION OR MATTER ADDRESSED HEREIN.

©2013 Cynthia Marcotte Stamer, P.C.  Non-Exclusive License To Republish Granted To Solutions Law Press, Inc.  All Other Rights Reserved.