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This quarterly newsletter provides recent updates and education information important to Arizona STOs.

Due Date Reminders

February 15, 2014: Form 990 or 990-EZ due date for June 30, 2013 returns properly extended by November 15, 2013.
 
April 15, 2014: Last day tax credit year 2013 contributions can be collected from donors.
 
May 15, 2014: Form 990, 990-EZ, or 990-N (e-postcard) is due to be filed with the IRS for calendar years ending December 31, 2013.

Revised Certification Required by ADOR

The Arizona Department of Revenue has clarified the requirement for STOs to be a "nonprofit organization in this state." Every STO will need to define its presence in Arizona on its certification application by describing how it conducts business in the state. The following are examples that may show the STO is an organization within Arizona:
  • A description of the type of work being performed in Arizona,
  • Having a physical office location within the state, and
  • How many employees or volunteers it has within Arizona. 
The application specifically notes that merely obtaining a statutory agent in Arizona or a mail box alone is not sufficient to show that business is being conducted in Arizona.

This description will be required on every certification application submitted by organizations applying for certification as an STO. Existing, certified STOs must complete a revised certification form for each type of credit. These revised certification forms must be submitted to ADOR by January 24th. 

Report Change of Address to IRS

Effective January 1, 2014, taxpayers must use Form 8822-B to notify the IRS of a change of address or the identity of a responsible party. Form 8822-B must be filed within 60 days of the change. An updated Form 8822-B is available on www.IRS.gov. Exempt organizations must check the box on the form that identifies the organization as exempt.

IRS Provides Free Phone Forums for Exempt Orgs

Throughout the year, the IRS hosts free phone forums to educate board members and employees of exempt organizations. The IRS employees discuss topics important to exempt organizations and their compliance with IRS rules and regulations. The calendar for the forums is posted on the IRS website and the website also includes materials from past forums that may have covered helpful topics. 
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