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Judicial Watch • JW v. IRS March 2017 documents 00220

JW v. IRS March 2017 documents 00220

JW v. IRS March 2017 documents 00220

Page 1: JW v. IRS March 2017 documents 00220

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Number of Pages:695

Date Created:March 17, 2017

Date Uploaded to the Library:April 03, 2017

Tags:Determinations, intervention, Technical, 00220, Continued, activities, classification, campaign, 2017, political, chief, Department of the Treasury, organizations, Employees, process, review, letter, Counsel, Exempt, documents, committee, IRS


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Identification Possible Political
Campaign Intervention Activity
Exempt Organizations
Student Guide
Product Type
ELMS #56385
Official
IRS Training
Material
This material was designed specifically for training purposes only. Under
circumstances should the contents used cited authority for setting
sustaining technical position.
Training 56385-002 (01-2014) Department the Treasury Internal Revenue Service publish.no.irs.gov
IRS-JW220-020332
56385-002
IRS-JW220-020333
The IRS Mission
Provide America taxpayers top quality service
helping them understand and meet their tax
responsibilities and enforce the law with integrity
and fairness all.
The Tax Exempt and
Government Entities Mission
Provide customers top quality service helping
them understand and comply with the applicable
tax laws and protect the public interest
applying the tax law with integrity and fairness
iii
56385-002
IRS-JW220-020334 General Principles Ethical Conduct for Federal Employees C.F.R. 2635.101(b)
Public service public trust, requiring employees place loyalty the Constitution, the laws
and ethical principles above private gain.
Employees shall not hold financial interests that conflict with the conscientious performance
duty.
Employees shall not engage financial transactions using nonpublic Government information
allow the improper use such information further any private interest. employee shall not, except permitted subpart the Standards Ethical Conduct,
solicit accept any gift other item monetary value from any person entity seeking official
action from, doing business with, conducting activities regulated the employees agency,
whose interests may substantially affected the performance nonperformance the
employees duties.
Employees shall put forth honest effort the performance their duties.
Employees shall not knowingly make unauthorized commitments promises kind
purporting bind the Government.
Employees shall not use public office for private gain.
Employees shall act impartially and not give preferential treatment any private organization
individual.
Employees shall protect and conserve Federal property and shall not use for other than
authorized activities.
10) Employees shall not engage outside employment activities, including seeking negotiating
for employment, that conflict with official Government duties and responsibilities.
11) Employees shall disclose waste, fraud, abuse, and corruption appropriate authorities.
12) Employees shall satisfy good faith their obligations citizens, including all just financial
obligations, especially those such Federal, State, local taxes that are imposed law.
13) Employees shall adhere all laws and regulations that provide equal opportunity for all
Americans regardless race, color, religion, sex, national origin, age, handicap.
14) Employees shall endeavor avoid any actions creating the appearance that they are violating
the law the above ethical standards. Whether particular circumstances create appearance
that the law these standards have been violated shall determined from the perspective
reasonable person with knowledge the relevant facts.
Document
9300 (Rev. 4-2009)
Catalog Number 10567C
publish.no.irs.gov
Department the Treasury Internal Revenue
Service
56385-002
IRS-JW220-020335
Notices and Disclaimers
Identification
Numbers identification numbers are used this document, such Document
Locator Numbers (DLNs), Employer Identification Numbers (EINs),
Social Security Numbers (SSNs), Individual Taxpayer Identification
Numbers (ITINs), Preparer Tax Identification Numbers (PTINs), Credit
Card Numbers, Checking Account Numbers, Phone Numbers, and Direct
Deposit Routing Numbers, they are hypothetical. They were constructed random selection numbers appear realistic and increase the
effectiveness the training. Any duplication numbers actually
assigned purely coincidental. All other names and numbers used this
material are fictitious.
Naming
Conventions this text contains taxpayer and business names, they are fictitious. They
were chosen random from list names Counties and Colleges
the United States shown United States Government Printing Office
Style Manual. many instances, attempted choose names that were
not English origin better illustrate International entities. Street
names were chosen from this same list, and are not meant identify any
actual addresses.
56385-002
IRS-JW220-020336
Course Overview
Introduction
This lesson based Memorandum TEGE-07-0913-15 and IRM 7.20.2,
generally effective August 24, 2012, which provides guidance and
procedures for processing Exempt Organizations determination letter
applications submitted Forms 1023, 1024 and 1028.
Intended
Audience
56385-002
Exempt Organization Rulings and Agreements, Determinations, and
Examination agents and specialists.
IRS-JW220-020337
Evaluation Process
Level
Evaluation the end the class, you will asked complete online Level
Evaluation Classroom Training. This very important part the
training, since the information will used update and improve the
training materials. This evaluation form will automatically added
your ELMS learning plan once training completed. Please keep notes
during the class include this form. The information will made
available the course development team assigned update this course
and other IRS staff reviewing this training for effectiveness and needed
improvements.
Note: All the questions the Level evaluation form refer the
training materials.
Level
Evaluation
The Level Evaluation, the case study activity, for this course will
cover the four chapters related Political Campaign Intervention Activity follows:
Course #56385, Identification Possible Political Campaign
Intervention Activity
Level
Evaluation
Course #56386, Political Campaign Intervention and Other Advocacy
Course #56387, Referral Cases Examination Classification
Course #56388, Political Campaign Intervention and Other Advocacy
Requesting Information weeks, you may asked complete survey how well the
course materials trained you your job. Your manager may also
receive similar survey how well you were prepared the work
after training. Please take the time complete this survey and return it.
Information from these surveys will used during the update the
materials.
vii
56385-002
IRS-JW220-020338
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56385-002
viii
IRS-JW220-020339
Identification Possible
Political Campaign Intervention Activity
Overview
Introduction
While processing applications for exemption (section 501(c)(3),
501(c)(4), etc.), specialists must identify any applications that require secondary review possible political campaign intervention
activities.
Political campaign intervention includes any and all activities that
favor oppose one more candidates for public office. For more
detailed discussion the rules political campaign intervention, see
the lesson titled, Political Campaign Intervention and Other
Advocacy.
Section 501(c)(3) organizations are prohibited from engaging
political campaign intervention. Section 501(c)(4) organizations,
the other hand, are permitted engage some political campaign
intervention but must primarily engage activities that promote
social welfare. Information regarding other sections the Code can found IRM. 7.25.
Memorandum TEGE-07-0913-15, Interim Guidance Initial
Classification Applications, dated September 30, 2013, (see Exhibit
A), provides procedures regarding the initial classification
applications. The contents the memorandum will incorporated
into IRM 7.20.2.3.2. The memorandum emphasizes that important
that all applications are identified based the applicant activities,
including the facts and circumstances presented the application and
information gathered during the processing the case. Cases should
not identified based specific labels any kind, including words applicant name.
This lesson based Memorandum TEGE-07-0913-15 and IRM
7.20.2, generally effective August 24, 2012, which provides guidance
and procedures for processing Exempt Organizations determination
letter applications submitted Forms 1023, 1024 and 1028.
Continued next page
56385-002
IRS-JW220-020340
Overview,
Objectives
Continued the end this lesson, you will able to:
Identify applications that require review possible political
campaign intervention activities
During intermediate processing
During classification
During full development
Determine where find relevant information regarding possible
political campaign intervention
Table
Contents
This chapter contains the following topics:
Topic
See Page
Introduction
Identifying Applications
IRM Screening (Classification) and Secondary
Screening Timeframes
Examples
Summary
Exhibit Memorandum TEGE-07-0913-15,
Interim Guidance Initial Classification
Applications, dated September 30, 2013
Exhibit Classification Sheet
Exhibit Determinations-Intermediate
Processing Checklist
56385-002
IRS-JW220-020341
Identifying Applications
Identifying
Applications
during
Classification
Classification the process initially screening applications for
closure identification for further technical and procedural
development based upon the activities the particular case. The
specialist considers the material submitted and generally considers the
following options:
Close Merit Generally, the application substantially
complete (see Rev. Proc. 2013-9, 2013-1 C.B. 255, section 3.08)
with other substantial issues and meets the requirements the
applicable subsection which the applicant applying.
Send Secondary Screening Generally, the application
contains activity-based issue (or issues) determined require
additional screening specified group individuals (i.e.,
specialty group). The attached Classification Sheet contains the
five secondary screening categories (see Exhibit B).
Send Intermediate Processing Generally, the application
requires limited development. The attached DeterminationsIntermediate Processing Checklist contains typical issues
requiring limited development (see Exhibit C).
Send Full Development Generally, the application contains activity-based issue that requires full development the facts
and circumstances. The attached Classification Sheet contains
the full development categories (see Exhibit B).
Send the case Technical Per guida nce provided
7.20.1.3., generally, the application contains activity-ba sed
issu category that been pre-determined require
development Technical. specialist reviews application classification and determines,
based facts and circumstances the stated activities, that the
application should routed specialty group, she will select
the appropriate activity-based issue reflected the classification
sheet that describes the appropriate reason for transfer (see
Memorandum TEGE-07-0913-15, September 30, 2013).
Specifically, specialist reviewing application classification
notes possible campaign intervention activities, she should
request the classification sheet that the application sent
Secondary Screening-Political/Advocacy.
Continued next page
56385-002
IRS-JW220-020342
Identifying Applications,
Identifying
Applications
during
Intermediate
Processing and
Full
Development
Continued
Applications requiring limited development are sent Intermediate
Processing and applications requiring more than limited development
are sent Full Development the initial specialist who classified
the application.
If, during the processing Intermediate Processing Full
Development application, specialist identifies possible political
campaign intervention activities, the specialist group manager
should consulted. indicated more detail below, with the
manager approval, the application should sent Secondary
Screening Political/Advocacy.
Secondary
Screening
Any request for application sent secondary screening must approved the specialist group manager. Upon receipt
request for secondary screening, the manager will review the
application for possible political campaign intervention activities and
either agree disagree with the classifier assessment. the
manager agrees, she will indicate concurrence the
classification sheet and the application will routed the designated
group. the manager disagrees, the application will routed
Intermediate Processing Full Development based the facts and
circumstances activities (see Memorandum TEGE-07-0913-15,
September 30, 2013).
Any application sent secondary screening will screened the
designated specialty group confirm that the application meets the
technical requirements specialty case. the secondary screener
determines that the case does not meet the requirements, will rerouted, generally Intermediate Processing Full Development,
closed approval exempt status (see Memorandum TEGE-070913-15, September 30, 2013).
Continued next page
56385-002
IRS-JW220-020343
Identifying Applications,
Where Find
Relevant
Information
Regarding
Political
Campaign
Intervention
Continued
The following form sections additional information received may
have indications possible political campaign intervention activities:
Form 1023, Page Part VIII, Question
Form 1024, Page Part II, Question
Form 1024, Page Part II, Question
Additional information submitted the applicant including, but
not limited to, the organizing document, the bylaws, the narrative
description activities, and any printed materials publications
enclosed with the application.
Information relevant websites regarding the applicant
activities such information the sis for referral
secondary screening, for recording purposes, the specialist should
print mple the website ges that indicate possible politica mpaign intervention ctivities. mple pages should
inserted into the non-disclosable file should contain header footer with the website address date printed.
56385-002
IRS-JW220-020344
IRM Screening (Classification) and Secondary Screening
Timeframes
Initial
Screening
(Classification)
IRM 7.20.2.3.2 indicates the following regarding the timeframes for
initial screening:
Cases are assigned technical screener (classifier) within
calendar days from the control (postmark) date. This does not
apply expedite requests.
The screener (classifier) must review and take action within
business days assignment. Action includes:
Send secondary screening
Recommend closure
Send unassigned inventory for development
The manager will review the case within business days the
screener (classifier update.
Secondary
Screening
IRM 7.20.2.3 indicates the following regarding the timeframes for
secondary screening: secondary screening required, cases are assigned the
secondary screener within calendar days from the date the case
was updated status (unassigned group inventory).
The secondary screener must review and take action within
business days assignment. Action includes:
Send secondary screening
Recommend closure
Send unassigned inventory for development
The manager will review the case within business days the
secondary screener update.
56385-002
IRS-JW220-020345
Examples
Example specialist, processing application classification, notes that
section 501(c)(3) applicant has checked yes for question Form
1023, page Part VIII.
The specialist should request that the case sent secondary
screening because the activity-based issue.
Example specialist, processing application intermediate processing,
receives response from the applicant indicating possible political
campaign intervention activities.
The specialist should request that the case sent secondary
screening because the activity-based issue.
Example specialist processing application full development. There evidence the file possible political campaign intervention
activities. However, Internet research indicates that there are links
from the applicant website political candidates.
The specialist should print out the pertinent website pages and insert
them into the non-disclosable file. Then the specialist should request
that the case sent secondary screening because the activitybased issue.
Example specialist processing case classification and notes that
section 501(c)(4) applicant has checked yes Form 1024, Part II,
question page
The specialist should request that the case sent secondary
screening. The secondary screener will determine the explanation
and list the amounts spent provided the applicant, any, make
clear whether the applicant primarily engaged activities that
further social welfare purposes.
Continued next page
56385-002
IRS-JW220-020346
Examples,
Example
Continued specialist processing section 501(c)(4) case intermediate
processing. response indicates that the applicant creates voter
guides and holds candidate forums. However, the description these
activities does not make clear whether they constitute political
campaign intervention and/or whether the applicant primarily
engaged activities that promote social welfare.
The specialist should request that the case sent secondary
screening because the activity-based issue.
Example specialist processing section 501(c)(4) case classification.
The application substantially complete and indicates that the
organization primarily engaged promoting social welfare and
otherwise meets all exemption requirements. The specialist does not
find any evidence political campaign intervention activity the
case file the applicant website. However, the name the
applicant suggests possible political campaign intervention activity.
The specialist should approve the case because substantially
complete with private benefit other issues indicating the
organization does not qualify for exemption under section 501(c)(4).
Cases should not identified for secondary screening based
specific labels any kind, including words applicant name.
(See Memorandum TEGE 07-0913-15.)
56385-002
IRS-JW220-020347
Summary
Key Points
This lesson provided brief summary application processing
Determinations and guidance regarding the proper ways identify
applications during case processing that require review possible
political campaign intervention.
Applications should identified based the applicant
activities, including the facts and circumstances presented the
application and information gathered during the processing the
application.
Applications should not identified based specific labels
any kind, including words applicant name. possible political campaign intervention activity discovered,
the specialist should recommend that the application sent
secondary screening. Any request for application sent
secondary screening must approved the specialist group
manager.
56385-002
IRS-JW220-020348
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56385-002
IRS-JW220-020349
Exhibit
DEPARTMENT THE TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON D.C. 20224 EMP ERNM f.l ENTI TIE IVIS
September 30, 2013
Control No: TEGE 07-0913-1
Affected IRM: IRM 7.20 .2.3.2
Exp iration Date: September 30, 2014
MEMORANDUM FOR ALL EMPLOYEES EXEMPT ORGANIZATIONS DETERMINATIONS
UNIT
FROM: Kenneth Corbin Kenneth Corbin
Acting Director, Exempt Orga nizations TEIG
SUBJECT:
Interim Guidance Initial Classification Appl ications
The purpose this memora ndum provide procedures the Exempt Organ izations
Determinations Unit regarding the initial classification appl ications. Effective immediate ly,
the following procedures must followed when class ifying applications when merit approval
not option: Classifier reviews the appl ication and determ ines should routed specia lty group.
This determ ination based upon facts and circumstances the stated activities within Part
the application rather than names labels. consistent with Karen Schillers August memorandum (attac hed Classifier lects the appropriate activity-based option reflected the class ification sheet
(attached that describes the reason the case being routed the specialty group. The manager reviews the file and either agrees/disagrees with the classifiers assessment.
the manager agrees, s/he indicates concurrence the classification sheet, and the application routed the designated group. the manage disagrees, the appl ication routed other
intermediate general inventory categories based upon facts and circumstances activities. The appl ication will secondarily screened the designated specialty group confirm that
the application meets the technical requirements specialty case. the secondary screen
determines that the case does not meet the requirements will re-routed approved
Any questions regarding this memorandum shou directed Tracy Dornette, 513-26355 13.
The contents the memora ndum will incorporated into IRM 7.20.2.3.2.
Attachments: August 2013 Memorand um, Revised Classification Sheet
cc: VNVW.irs.gov
56385-002
IRS-JW220-020350
Exhibit
Clu.ificolion
Noo_closure ili., ome:
EIN Grode:
Oat.:
Coo. COl.
Aul0