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For Larger Nonprofits: New Help from the IRS on Understanding the Affordable Care Act

If your nonprofit organization had an average of at least 50 full-time (or full-time equivalent) employees during 2014, your nonprofit is most likely an "applicable large employer" for 2015, a designation that carries special IRS reporting requirements under the Affordable Care Act (ACA) for the 2016 filing season.

Applicable large employers are required to file an annual information return that indicates whether the employer offered health insurance to its employees and if so, what type. Each full-time employee must be provided with a copy of the statement, and employers filing 250 or more information returns must file electronically through the ACA Information Reports System. To help applicable large employers understand how the ACA may affect them, the IRS has created a new online resource, the ACA Information Center for Applicable Large Employers.

The new page offers a variety of information and resources, including:

  • How to determine if you are an applicable large employer
  • Detailed information about tax provisions, including reporting requirements
  • Forms, instructions, publications, health care tax tips, flyers, and videos
  • Q &As