TEGE EO Council Submits Comments on Proposed Nondiscrimination Regulations for Private Schools
November 3, 2026 - The TEGE Exempt Organizations Council submitted comments to the IRS and Treasury on proposed regulations under Section 501(c)(3) addressing nondiscrimination requirements for private schools (REG-119986-25). The submission provides practitioner perspectives on the practical considerations associated with implementing and administering the proposed regulations.
The Council's comments focus on improving clarity, providing reasonable implementation timelines, and addressing potential administrative burdens for affected organizations. Among other recommendations, the submission requests clarification regarding the scope of covered programs and activities, appropriate correction and revocation procedures, effective dates, and transition relief for existing scholarships, restricted funds, and other commitments. The comments also emphasize the importance of protecting good-faith reliance by donors and other third parties.
The submission reflects the Council's ongoing commitment to facilitating productive dialogue between the IRS and the exempt organizations practitioner community, with an emphasis on clear, administrable guidance and practical implementation considerations.
TEGE Council 4960 Comment Letter Notice 2026-36 (8-18-2026).pdf
June 5, 2025 - The TEGE Exempt Organizations Council submitted comments on the IRS Series Form 990 series, which includes feedback to enhance clarity, improve compliance, and alleviate burdens for exempt organizations.
The Council’s submission recommends changes to the Forms to reduce the possibility of erroneous IRS correspondence when an organization changes its accounting period or tax year. Additionally, the Council asks for clarification of issues and disclosures associated with the Schedule H community health needs assessment and the question on Forms 990 and 990-PF for the filer and related organizations being subject to the excise tax under Sec. 4960. The submission also asks for relief for a common Form 990-PF e-filing issue of showing no excise tax on net investment income for a private foundation that is in its 60-month termination period.
July 30, 2024 – The TEGE Exempt Organizations Council submitted comments on the IRS Series Form 990, which includes feedback to enhance clarity, improve compliance, and alleviate burdens for exempt organizations.
The Council’s submission categorizes recommendations into two key areas: those that are of high priority and those that seek clarification for preparers to ensure improved compliance and consistency in reporting. Additionally, the Council has provided suggestions regarding the electronic filing of returns and the use of third-party platforms. The Council also calls attention to the impact of inflation on reporting thresholds, urging the Service to periodically update these to reflect current economic conditions.
The TEGE EO Council looks forward to continuing its role as a conduit for thoughtful dialogue between tax practitioners and the IRS.
TEGE EO Council Submission_Series Form 990 Comments 7.26.24.pdf
TEGE Exempt Organizations Council Submits Comments on Form 3520 Filings for Exempt Organizations
We are pleased to announce that the TEGE EO Council has submitted a comment letter in response to REG-124850-08, addressing the Form 3520 filing requirements for tax-exempt organizations involved with foreign trusts. The submission, made on July 8, 2024, aims not to overlook exempt organizations with a filing obligation.
Our comments highlight the need to align the Form 3520 filing deadline with the standard due date for tax-exempt organizations' annual returns, including any granted extensions. Implementing this change would reduce administrative burdens and improve compliance consistency, which supports the Treasury's objective to streamline tax administration and minimize taxpayer burdens.
The TEGE EO Council continues to advocate for sensible regulatory reforms and maintain a productive dialogue between the IRS and the tax practitioner community.
Click here for the full report.
TIC TAQ Questions. We are currently seeking questions and comments for our June 7 program, “Exempt Organizations Updates and Q&A with the Director of EO and Senior Technical Advisor to the Director of EO.” Please submit questions or comments (including those related to forms/form instructions/processes) by end of business on April 30, 2024 via the website (click here) or to Jennifer Becker Harris (jharris@clarknuber.com) and Preston Quesenberry (pquesenberry@kpmg.com).
Based on comments from our March 7th program, we are specifically soliciting feedback on the following items.
1. Questions related to IRS Exams and Determinations; 2. Questions related to IRS processing and responding to taxpayer notices; 3. 990 Series Forms & Instructions - Please provide feedback on the 2023 Forms 990, 990-EZ, 990-T, & 990-PF and the Instructions; 4. Forms 1023/1024-A/1024/8940 & Instructions - Please provide feedback on the exempt organization forms and instructions transmitted through pay.gov. Please include suggestions for the pay.gov platform itself; and 5. Please consider general information letter requests on topics of general interest.
1. Questions related to IRS Exams and Determinations;
2. Questions related to IRS processing and responding to taxpayer notices;
3. 990 Series Forms & Instructions - Please provide feedback on the 2023 Forms 990, 990-EZ, 990-T, & 990-PF and the Instructions;
4. Forms 1023/1024-A/1024/8940 & Instructions - Please provide feedback on the exempt organization forms and instructions transmitted through pay.gov. Please include suggestions for the pay.gov platform itself; and
5. Please consider general information letter requests on topics of general interest.
Please note that these comments are paraphrased by Council leadership, and do not necessarily represent official requests from IRS, Treasury, or Associate Chief Counsel.
Chief Counsel/EEE/Treasury Questions. As a reminder, although many of the questions posed to our government panelists are focused on tax administration issues (e.g., e-filing, forms, etc.), we also submit questions related to guidance and other legal and tax issues. Please submit questions or comments by end of business on April 30, 2024 via the website (click here) or directly to our EEE/Treasury Forum Co-Chairs, Elinor Ramey (eramey@lowenstein.com) and Dick Locastro (rlocastro@grfcpa.com).
Last September, in IR-2023-171 (Sept. 15, 2023), the IRS sought “comments and feedback on opportunities to expand and enhance tax certainty and issue resolution . . . whether it’s by enhancing existing programs and tools or developing new ones.” The TEGE EO Council’s response, submitted Friday March 29, states the case for priority action in a 24-page report documenting an increasing number of software issues and pleading for application of the IRS’s Inflation Reduction Act funding toward solutions to efficiently serve the tax-exempt sector’s needs. The sought end—remediating both the unique disadvantages the tax-exempt sector is experiencing and alleviating the burden on IRS resources—is necessary to preserve and protect the reputation and vitality of the more than 1.8 million exempt organizations who serve our nation’s communities and citizens.
The TEGE EO Council has a longstanding history of collaborative and productive dialogue with the IRS EO Division, including thrice-yearly EO Update sessions with EO Division Director Rob Malone and with his predecessors, Margaret Von Lienen and Tammy Ripperda. Across the past two years, that dialogue has included Councilmembers’ comments and queries relating to issues in the EO/BMF that interfere with organizations’ ability to, among other things, e-file and verify their status to/with third parties such as donors, banks, and state, local and federal agencies. Over this time period and as the result of multiple discussions, Council working groups concluded that the limitations of the IRS’s IT systems, exacerbated by underfunding of the IRS and understaffing of EO functions, have led to a unique impasse between the exempt organization sector and its regulatory overseer.
During these discussions, EO Director Malone and his colleagues have not only attentively fielded the Council’s concerns, but provided procedural recommendations and information connecting affected taxpayers with the frontline offices. The Council is exceptionally grateful for those ongoing efforts, which benefit the tax-exempt sector and the IRS.
The Council’s submission in response to IR-2023-171 is available here:
TEGE EO Council Comments on Proposed Regulations under Section 4966.pdf
Link to Submitted Comments - click here.
We are pleased to announce that on June 23, 2020, the TEGE Exempt Organizations Council submitted comments to the IRS and Treasury in response to proposed regulations under Section 512(a)(6), commonly known as the UBIT Silo regulations. The comments were 101 pages, with exhibits, and represent a herculean effort on the part of the group below to spot issues, identify potential solutions, propose examples, and collaborate, coordinate, draft, and edit—all within the short window of time to submit comments for official consideration. Thanks to the committee for the generous gift of time, thought, and leadership. Thanks also to Alexander L. Reid (Regulatory Affairs Chair) and Chelsea Rubin for their leadership.
As always, we have added access to the comments on the Council’s website under Announcements/Comments. Per Council policy, the comments include a note that comments do not represent the views of the TEGE Exempt Organizations Council or any particular Council member.
Section 4960 Project. The Comments Committee is seeking volunteers to participate in a comments project related to the Section 4960 Executive Compensation Excise Tax. Please email Alex Reid (alexander.reid@morganlewis.com) if you are interested.
Forms & Instructions Project. The Comments Committee is interested in maintaining engagement with the IRS on the forms and Instructions applicable to tax-exempt organizations, particularly the Form 990 series and Form 4720. Ideally, the Committee would like to collect comments over the course of the filing season on the prior year’s forms and make an annual submission of comments to the IRS. We have added a submission form on the Council website at https://www.eocouncil.org/question-submission.html. Alternatively, you may email Eve Borenstein (eve@taxexemptlaw.org) and Lori Boyce (lboyce@deloitteretired.com).
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