New Tax Law Tweaks Non-Profit Annual Filing Requirements

President Trump yesterday signed the bipartisan Taxpayer First Act (full text) into law. The bill makes two changes applicable to non-profit organizations. Section 3101 provides that those organizations required to file annual returns must file them electronically. Section 3102 requires the IRS to give notice to a non-profit before revoking its tax exempt status for failure to file annual returns.  It should be noted that under IRC Sec. 6033(a)(3), churches and small religious organizations are exempt from annual return filing requirements. The Hill reports on the President's signing of the bill into law.