Advisory Committee on Tax Exempt and Government Entities (ACT)

The Advisory Committee on Tax Exempt and Government Entities (ACT)  is an organized public forum for the IRS and representatives who deal with employee plans, exempt organizations, tax-exempt bonds, and federal, state, local and Indian tribal governments. The ACT allows the IRS to receive regular input on administrative policy and procedures of the Tax Exempt and Government Entities Division. The latest report can be found by clicking here.

Eighth Report of the ACT - June 10, 2009:
The eighth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues addressing Exempt Organizations: Recommendations to Improve the Tax Rules Governing International Grantmaking; International Pension Issues in a Global Economy: A Survey and Assessment of IRS’ Role in Breaking Down the Barriers; Record Retention Requirements for Tax-Exempt Bonds and Tax Credit Bonds: A Specific Proposal for Published Guidance; and Federal-State-Local Government Compliance Verification Checklist for Public Employers. The 20 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 10, 2009.

Seventh Report of the ACT - June 11, 2008:
The seventh report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues addressing: in the Exempt Organization area, consideration of the role of the IRS in issues of governance; in the Employee Plans area, a series of recommendations as to the Employee Plans Compliance Resolution System (“EPCRS”); in a project bridging the Employee Plans and Federal, State and Local Governments areas, proposals for improving public sector defined contribution plans; in the Federal, State and Local Governments area, a report on tax treatment of cellular telephones and Internet-provider allowances; in the Indian Tribal Governments area, a survey and recommendations as to government-to-government relationships, and in the Tax-Exempt Bond area, a proposal for a streamlined closing agreement process to efficiently resolve certain common, recurring violations. The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 11, 2008. 

Sixth Report of the ACT - June 13, 2007:
The sixth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on six issues addressing: Review of Voluntary Self-Compliance Program for Indian Tribal Governments, a proposal for an Exempt Organizations Voluntary Compliance Program, After the Bonds Are Issued: What Then?, Improving Compliance for Adopters of Pre-Approved Plans, a Prototype for Public Sector Defined Contribution Plans, and Public Employers’ Withholding and Reporting for Non-Resident Aliens, is now available. The 21 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 13, 2007.

Fifth Report of the ACT - June 7, 2006:
The fifth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues addressing: Policies and Guidelines for Form 990 Revision, Document Compliance Program for 403(b) Arrangements, Public Employers’ Toolkit for Preparing Payrolls, and Effect of IRS Audit Information on Tax Exempt Bond Market, is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 7, 2006.

Fourth Report of the ACT - June 8, 2005:
The fourth report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues addressing: Survey and Review of Existing Information and Guidance for Indian Tribal Governments, Tax-Exempt Bonds Record Retention Burden, Establishing the Enrolled Retirement Plan Agent Under Circular 230, and Project “IMPROVE” - Informative Materials Prescribe Responsibilities and Obligations Very Early: Recommendations to Enhance the Compliance of Newly Formed Charities, is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 8, 2005.

Third Report of the ACT - June 9, 2004:
The third report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans; charities and other tax-exempt organizations; tax-exempt bond issuers; and federal, state, local and Indian tribal government bodies is now available. The 17 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 9, 2004. Of particular interest to retirement plan professionals are the reports which address Employee Plans Operational Guidance and Audit Cycle Time and Communications.

The ACT welcomes comments on these reports from the public.

Second Report of the ACT - May 21, 2003:
The second report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on four issues concerning employee retirement plans; charities and other tax-exempt organizations; tax-exempt bond issuers; and federal, state, local and Indian tribal government bodies is now available. The 17 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on May 21, 2003.  Of particular interest to retirement plan professionals are the reports which address the TE/GE Abusive Tax Shelters Project and the TE/GE Audit Processes.

First Report of the ACT - June 21, 2002:
The first report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans; charities and other tax-exempt organizations; tax-exempt bond issuers; and federal, state, local and Indian tribal government bodies is now available. The 18 members of the ACT presented their report to the IRS in a public meeting in Washington, D.C. on June 21, 2002. Of particular interest to retirement plan professionals are reports II, IV and V.

DISCLAIMER: This information is not intended to provide legal or accounting advice,
or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.