Information for Credit Counseling Organizations
| Resource | Description |
|---|---|
| Search for Charities | An on-line tool to help individuals determine if an organization is recognized as tax-exempt under Internal Revenue Code section 501(c)(3) |
| Fact Sheet 2003-17 | IRS Takes Steps to Ensure Credit Counseling Organizations Comply with Requirements for Tax-Exempt Status |
| IRS Reports on Credit Counseling Initiative | An article discussing a May 15, 2006, Internal Revenue Service report on tax-exempt credit counseling agencies and steps being taken to ensure these organizations comply with the law |
| Credit Counseling Compliance Project - Frequently Asked Questions | IRS frequently asked questions about its credit counseling compliance initiative |
| Solutions Plus, Inc. v. Commissioner of Internal Revenue | A Tax Court case agreeing with the IRS' position that a credit counseling organization was not exempt under Code section 501(c)(3). |
| Credit Counseling Organizations | Exempt Organizations continuing professional education article |
| CCA 20041023 | Non-precedential analysis by IRS Chief Counsel's office of the criteria for exemption of a credit counseling organization under section 501(c)(3) |
| CCA 200620001 | Non-precedential memorandum by IRS Chief Counsel's office providing a legal framework for determining whether a credit counseling organization primarily furthers educational purposes within the meaning of section 501(c)(3) |
Page Last Reviewed or Updated: 2012-09-06
