EXEMPT ORGANIZATIONS

Notice 2012–4, page 290. This notice notifies tax-exempt organizations that the IRS Modernized eFile system will not be available from January 1, 2012 through February 29, 2012 for electronic filing for Form 990, Return of Organization Exempt From Income Tax, Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, Form 990-PF, Return of Private Foundation, or Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations . In addition, this notice describes options available to organizations affected by this two month suspension period and provides relief under sections 6081, 6651 and 6652 of the Code with respect to certain filing requirements.