Totals
- Total revenue
- $249,657
- Total expenses
- $241,116
- Contributions and grants received
- $222,972
- Grants paid
- $0
- Program service revenue
- $26,685
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $741,853
- Total liabilities, end of year
- $3,594
- Net assets or fund balances, end of year
- $738,259
- Program services expenses (Part IX)
- $237,725
- Management and general expenses
- $3,391
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $237,725
Program services were 98.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$222,972
-
1g · Noncash contributions included above
$3,300
-
2a · Program service revenue: International Conference on Taxpayer Rights
total $26,685 · related or exempt $26,685 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $96,909 · program services $96,909
-
7 · Other salaries and wages
total $34,091 · program services $34,091
-
8 · Pension plan contributions
total $3,378 · program services $3,378
-
9 · Other employee benefits
total $15,305 · program services $15,305
-
10 · Payroll taxes
total $12,537 · program services $12,537
-
11b · Fees: legal
total $240 · management and general $240
-
11c · Fees: accounting
total $744 · management and general $744
-
11g · Fees: other
total $45,000 · program services $45,000
-
13 · Office expenses
total $665 · program services $255 · management and general $410
-
14 · Information technology
total $8,343 · program services $8,343
-
16 · Occupancy
total $1,044 · management and general $1,044
-
17 · Travel
total $1,180 · program services $938 · management and general $242
-
19 · Conferences, conventions and meetings
total $150 · program services $150
-
22 · Depreciation, depletion and amortization
total $5,515 · program services $5,380 · management and general $135
-
23 · Insurance
total $4,576 · program services $4,576
-
24a · Other expenses: Workers Compensation
total $875 · program services $875 · management and general $0 · fundraising $0
-
24b · Other expenses: Bar Dues/Memberships
total $556 · program services $556 · management and general $0 · fundraising $0
-
24c · Other expenses: Publications & Subscriptions
total $6,674 · program services $6,674 · management and general $0 · fundraising $0
-
24d · Other expenses: Filing Fees - Amicus Briefs
total $2,309 · program services $2,309 · management and general $0 · fundraising $0
-
24e · All other expenses
total $1,025 · program services $449 · management and general $576 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $149,088 · end of year $714,127
-
4 · Accounts receivable
beginning of year $1,141 · end of year $2,734
-
15 · Other assets
beginning of year $19,707 · end of year $24,992
-
17 · Accounts payable and accrued expenses
beginning of year $10,168 · end of year $3,594
-
22 · Loans and payables to officers and key people
beginning of year $7,500
-
27 · Net assets without donor restrictions
beginning of year $152,268 · end of year $160,809
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $577,450
Mission and programs · 2022
Mission
The Center for Taxpayer Rights is dedicated to furthering taxpayers' awareness of and access to taxpayer rights. The Center accomplishes its mission, in part, by educating the public and government officials about the role taxpayer rights plays in promoting compliance and trust in systems of taxation.
Activities or mission (Part I)
Advancing taxpayer rights in the US and internationally through the International Conference on Taxpayer Rights, the Low Income Taxpayer Clinic Support Center, Effective Tax Administration programs, the Taxpayer Rights Digest and website.
-
Effective Tax Administration Programs/Projects: This initiative is designed to improve the protection of taxpayer rights, taxpayer knowledge, and tax administration policies and practices to increase voluntary compliance and trust, particularly with respect to underserved or vulnerable populations. Programming and projects include Tax Chats!, workshops and conferences, Effective Tax Administration briefs and other publications, amicus briefs in courts in cases raising important taxpayer rights issues, FOIA requests, training programs, and the Center's website and its newsletter, Taxpayer Rights Digest.
Expenses $156,768
-
International Conference on Taxpayer Rights (ICTR): The Center organizes and convenes an annual international conference on taxpayer rights. The ICTR brings together scholars, practitioners, and government officials from over 40 countries to discuss and explore how to promote, enhance, and provide taxpayer rights and protections. In 2022, the Center held its conference online due to pandemic restrictions. The theme of the May conference, hosted by Harvard University Law School, was "Tax Collection & Taxpayer Rights in the Post-COVID World." Each of the conferences includes a pre- or post-conference workshop or roundtable for persons working for or interested in establishing Low Income Taxpayer Clinics and Taxpayer Advocate/Ombuds offices in their respective countries. Videos and materials of the conference panels are publicly available on the Center's website and youtube channel.
Expenses $6,183 · Revenue $26,685
-
Low Income Taxpayer Clinic Support Center: The Center supports LITCs in the US and internationally through its LITC Support Center. The Center works with academics and practitioners in other countries who are interested in creating LITCs, and also works with tax agencies in those countries to educate them about LITCs. In the US, the Center also hosts a weekly litigation strategy call with US LITCs to coordinate litigation and identify emerging issues. The Center is developing a nationwide pro bono referral network, through its application, LITC Connect, which matches up volunteer attorneys with small, rural and other LITCs that do not have many volunteers in their communities. The LITC Support Center website, www.litcsupportcenter.org, not only hosts LITC Connect but provides resources and training for Low Income Taxpayers and their representatives.
Expenses $74,774
As filed on the 2022 return.
Listed in Part VII
-
Nina E Olson
Exec Director, Director, Treasurer, Asst Sec'y
- Total calculated
- $102,057
- From this org
- $96,909
- From related orgs
- $0
- Other
- $5,148
- Hours/week
- 40
-
T Keith Fogg
Director, President
- Total calculated
- $0
- Hours/week
- 2
-
Elizabeth Atkinson
Director, Secretary
- Total calculated
- $0
- Hours/week
- 2
-
Leslie Book
Director
- Total calculated
- $0
- Hours/week
- 1
-
Alice Abreu
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 31 August 2023
- IRS schema version
- 2022v5.0
- Source object
- 202312449349300206
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