Tax Information for Charities & Other Non-Profits

Charities & Non-Profits Topics

IRS Resources

Tax Information for Charities & Other Non-Profits

New Filing Tips for Form 990, Schedules A and L
The IRS has issued frequently asked questions on reporting public support and public charity status (Schedule A) and transactions with interested persons (Schedule L) on Forms 990 and 990-EZ for tax year 2008. These are the last in a series of filing tips for the 2008 Form 990.

EO Exemption Application User Fees to Increase in 2010
User fees to change for EO applications postmarked after January 3, 2010

2008 Forms 990 and 990-EZ Available
The 2008 Forms 990 and 990-EZ information returns for tax-exempt organizations, along with schedules and instructions, for filing in 2009, are available.

IRS Seeks Applications for TE/GE Advisory Committee
Application now available for four vacancies on the TE/GE Advisory Committee (ACT).

Proposed Regulations - Type III Supporting Organizations
Payout requirements for Type III organizations and defining “functionally integrated” organizations.

New Fact Sheet on Termination or Merger of Exempt Organizations
How an exempt organization notifies the IRS when it terminates or merges.

ABC's for Tax-Exempt Organizations
Resources for managers of new and small tax-exempt organizations.

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
e-Postcard filing requirements and links to the filing system and public disclosure site.

Elimination of the Advance Ruling Process for 501(c)(3) Public Charities
Under new regulations, most charities need no longer file Form 8734.

Where Is My Exemption Application
How to find out the status of an application for tax-exempt status.

FBAR (Report of Foreign Bank and Financial Accounts) Information Available
Read updated information about FBAR requirements on IRS.gov.

Web-Based Training for Tax-Exempt Organizations
IRS training for exempt organizations now available at the StayExempt website.

New On-Line Help for Completing Form 990
A case study to help organizations through completing the new, redesigned Form 990.

Disaster Relief - Resources for Charities and Contributors
How the public can use charities to help victims and new organizations can get tax-exempt status.

Reliance Criteria for Private Foundations and Sponsoring Organizations That Maintain Donor Advised Funds
New guidance on determining if a potential grantee is a 509(a)(1), (2), or (3) public charity.

Proposed Regulations – Church Examinations
Would clarify procedures for authorizing church tax inquiries.

IRS Training Materials - Governance
Materials from IRS training sessions on governance issues.

New Mailing Address for Applications for Tax Exemption
Recently filed forms will be forwarded to new address.

Section 403(b) Tax-Sheltered Annuity Programs
Latest news for exempt organizations on 403(b) tax-sheltered retirement plans.

Political Activity
The IRS political activities compliance initiative in 2008 stresses education and enforcement.

Recent Revocations of Determinations of Section 501(c)(3) Status
Organizations that recently had their 501(c)(3) determinations revoked.

Page Last Reviewed or Updated: November 06, 2009