Previous topics
Charities and Nonprofits A-Z Site Index
A- Abusive
Tax Avoidance Transactions
- Academic
Institutions Initiative
- Accountable
Care Organizations (ACOs) and the Medicare Shared Savings Program (MSSP)
- Action
Organizations
- Advance
Approval of Grantmaking Procedures
- Advance
Ruling Process Elimination
- Advisory
Committee on Tax Exempt and Government Entities (ACT) Reports
- Affirmation
Letters
- Affordable Care Act of 2010 (ACA)
- Affordable
Care Act Tax Provisions
- Affordable
Care Act Information for Exempt Organizations
- New
Requirements for 501(c)(3) Hospitals
- News
Releases, Multimedia, Published Guidance
- Small
Business Health Care Tax Credit
- Agricultural
and Horticultural Organizations - 501(c)(5)
- Annual
Electronic Filing Requirement of Small Exempt Organizations (ePostcard) see
e-Postcard
- Annual Information Return see filing
requirements
- Annual
Reports and Work Plans
- Appeals
Office Consideration
- Publication
892, How to Appeal an IRS Decision on Tax-Exempt Status
- Fast
Track Settlement of Examinations Issues
- Appeals
to Courts
- Application
Process
- Applying
for Tax-Exemption: An Overview StayExempt.org minicourse
- Expediting
Application Processing
- FAQs
About Applying for Exemption
- Form 1023, Application
for Recognition of Exemption Under Section 501(c)(3) of the Internal
Revenue Code
- Form 1023
Instructions
- Form 1024, Application
for Exemption Under Section 501(a)
- Form 1024
Instructions
- Mailing
Address for Applications for Exemption
- Publication
557, Tax
Exempt Status for Your Organization
- Publication
4220, Applying
for 501(c)(3) Tax-Exempt Stat
- Tax
Law Compliance Before Exempt Status is Recognized
- Where
is My Application?
- Sample
questions
- Auctions
- Audits
of Charities and Nonprofits see also Examinations
- Automatic
revocation of exempt status for failure to file for 3 consecutive years
C
- Calendar
of Events
- Changes
in Name, Address,Operations or Structure
- Charitable
Class
- Charitable Contributions
- Acknowledgement
- Can
I Deduct My Charitable Contributions? StayExempt.org Minicourse
- see Noncash Contributions
- Publication
526, Charitable
Contributions
- Publication
1771, Charitable
Organizations: Substantiation and Disclosure Requirements
- Quid-Pro-Quo
Contributions
- Substantiating
Charitable Contributions
- Special
Charitable Contributions for IRA Owners
- See Vehicle Donations
- Written
Record of Contribution
- Charitable
Organizations
- Charitable
Solicitation – State Requirements
- Charitable Trust Relief see
Supporting Organizations
- Churches
and Religious Organizations
- Publication
1828, Tax
Guide For Churches and Religious Organizations
- Church
Audit Process
- Church
Examinations - Proposed Regulations
- Charter
Schools
- Closing
Agreements
- COBRA
Credit
- Code see Internal Revenue Code
- Colleges
and Universities Compliance Project
- Community
Foundations Compliance Project
- Compensation see
Executive Compensation Compliance Project and
Executive Compensation Reporting on Form 990
- Complaint
(Referral) Process for Exempt Organizations
- Compliance
Checks
- Compliance Guides
- Publication
4221-NC, Compliance
Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities
and Private Foundations)
- Pub.
4221-PC, Compliance
Guide for 501(c)(3) Public Charities
- Pub.
4221-PF, Compliance
Guide for 501(c)(3) Private Foundations
- Compliance
Initiatives/Projects
- See Annual Report (2008) and Workplan
(FY2009)
- See Community Foundations Compliance
Initiative
- See Colleges and Universities Compliance
Project
- See Credit Counseling
- See Executive Compensation Compliance
Initiative
- See Hospitals
- See Political Activities Compliance
Initiatives (PACI)
- Conservation
Easements
- Continuing
Professional Education Articles (CPE)
- Contact
us (IRS Tax Exempt and Government Entities Division)
- Contributions see
charitable contributions
- Contributors,
Information for
- Credit
Counseling Organizations Under Federal Tax Law
- Declaratory
Judgments
- Deductibility
of Contributions see also Search for Charities (Pub. 78)
- Determination
letters (updated)
- Disaster
Relief
- Publication
3833, Disaster
Relief, Providing Assistance Through Charitable Organizations
- Disaster Relief, Part I
- online training from StayExempt.irs.gov, on tax rules that apply to
charitable organizations that help disaster victims.
- Disaster
Relief, Part II - online training from StayExempt.irs.gov,
discussing special tax rules that apply to disaster assistance.
- Providing
Earthquake and Tsunami Relief to Japan
- Providing
Earthquake Relief to Chile
- Providing
Earthquake Relief to Haiti
- Disclosure
Requirements Module of StayExempt Workshop
- Disclosure
Requirements FAQs see also Public Inspection
- Disclosure
Requirements – Non 501(c)(3) Organizations
- Disqualified
Persons
- Donated Property see
non-cash contributions
- Donor
Advised Funds
- Down
Payment Assistance
- e-File
for Charities and Nonprofits
- Electronic Filing
Waiver Request Procedures
- Discrepancies
between e-Filed Returns and IRS-Generated Images
- EINs
(Employer Identification Numbers
- Electronic
Health Records Software Directive
- Electronic Reading
Room
- Employment
Tax for Exempt Organizations
- Employment
Issues Module of StayExempt Workshop
- Exempt
Employer’s Toolkit - (Forms & Publications)
- Publication 15,
(Circular
E) Employer’s Tax Guide
- Publication
15-A, Employers
Supplementary Tax Guide
- Publication
1779, Independent
Contractor or Employee Brochure
- EO
Forms and Publications (EOTax Kit)
- EO
Tax Law Training Articles
- EO Statistics see
Statistical Information About Tax Exempt Organizations
- EO
Update (e-Newsletter)
- e-Postcard:
Form 990-N
- Frequently
Asked Questions and Answers About the E-Postcard
- e-Postcard
filing system
- Final
Regulations: T.D. 9454: Notification Requirement for Tax-Exempt Entities
Not Currently Required to File ("e-Postcard regs)
- Examinations
of Charities and Nonprofits Audits
- Examinations
and Compliance Checks
- Examinations
Consequences
- Examinations
Procedures see also IRM Part IV
- Examinations
of Churches
- Executive
Compensation Compliance Initiative
- Exemption
Requirements (501(c)(3))
- Excess
Benefit Transactions see also Intermediate Sanctions
- Excise
Taxes on Private Foundations
- Exempt
Organizations Educational Tools
- Extension
Requests
- FBAR
Materials issued by Treasury Department
- FICA refund claims for medical
residents see
Medical Resident FICA Refund Claims
- Filing Requirements for Exempt
Organizations
- Foreclosure
Assistance Organizations
- Form 990, Return
of Organization Exempt From Income Tax
- Form
990 Filing Tips
- Reporting
of Financial Information - Joint Ventures & Other Partnerships
- Form
990 Attachments
- Reporting
Executive Compensation (Part VII and Schedule J)
- Reporting
Foreign Activities
- Governance
(Part VI)
- Public
Support and Public Charity Status (Schedule A)
- Related
Organizations (Schedule R)
- Transactions
with Interested Parties (Schedule L)
- Form
990 Module of StayExempt Workshop
- Form
990 - FY 2010 and 2011 - Forms, Instructions, Schedules
- Significant Changes
- Form
990 - FY 2009 - Forms, Instructions, Schedules
- Form
990 - Redesign
- Frequently
Asked Questions about the 990 Redesign
- The
Redesigned Form 990 (Parts I-IV) StayExempt.org Minicourse
- Form
990 Resources and Tools
- Form 990-N see
e-Postcard
- Form
8872 Filing Dates
- Forms
and Instructions for Exempt Organizations
- Foundation Classification see
Public Charities and Publicly Supported organizations
- Fraternal
Organizations
- Frequently
Asked Questions About Exempt Organizations
- Fundraising
- Gaming Activities
- Notice
1335 Gaming
Activities
- Notice
1340, Tax-Exempt
Organizations and Raffle Prizes – Reporting Requirements and Federal
Income Tax Withholding
- Pub. 3079,
Gaming Publication for Tax-Exempt Organizations
- Phone
Forum on Federal Tax and Information Reporting Requirements for
Tax-Exempt Organizations that Conduct Gaming
- Governance
of Charitable Organizations
- Governance
Examination Materials
- Governance
Reporting on Form 990 (Part VI)
- Governance
- IRS training materials
- Governance
- Report of Advisory Committee on Tax Exempt and Government Entities
- Grants
to Individuals
- Group Exemption Rulings and Group Returns
- Group
Rulings Questionnaire
- Pub.4573,
Group Exemptions
- Guidance
see
also Published Guidance
- Guide
Sheets see
Training Materials
- Health Care Providers see
Hospitals
- Health
Care Coverage for Older Children
- Health Care Reform
see Affordable Care Act of 2010
- Health
Care Tax Credit
- Help
From the IRS for Exempt Organizations
- HIRE
Act: FAQs for Employers
- Hospitals
- Information
Returns
- Implementing
Guidelines
- Intermediate
Sanctions
- Internal
Revenue Bulletin
- Internal
Revenue Code
- Exempt Organizations
Determinations Letter Program 7.20
- Exempt Organizations
Determinations Manual 7.25
- Private Foundations Manual 7.26
- Exempt Organizations Tax Manual
7.27
- EO Disclosure Procedures 7.28
- Internal Revenue Manual ---
Part 4 Examinations Process
- 4.75 Exempt Organizations
Examinations Procedures
- 4.76 Exempt Organizations
Examinations Guidelines.
- Inurement
K
L
- Labor
Organizations - 501(c)(5)
- Life
Cycles of an Exempt Organization
- See Public Charities - 501(c)(3)
- See Private Foundations - 501(c)(3)
- See Social Welfare Organizations -
501(c)(4)
- See Labor Organizations - 501(c)(5)
- See Agricultural Organizations -
501(c)(5)
- See Business League or Trade Association
- 501(c)(6)
- Limited
Liability Companies (LLCs) and Exempt Organizations
- Lobbying
and 501(c)(3) organizations
- Pub.1828, Tax
Guide for Churches and Religious Organizations
- see also Compliance Guides
- Lobbying
- Business Leagues
- Nondeductible
Lobbying and Political Expenditures of 501(c)(4), (5), and (6)
organizations
- Notice
1333, Nondeductible Lobbying and Political Expenditures
- Low-Income
Housing Tax Credit Partnerships and EOs
M
- Medical
Resident FICA Refund Claims
- Membership
of Labor Organizations
- Membership
of 501(c)(6) Business Leagues/Trade Associations
- Membership
and Income of Social Clubs
N
- Newsletter see EO
Update
- Non-cash
Contributions
- Pub. 561, Determining
the Value of Donated Property,
see
also Vehicle Donations
- See also Charitable Contributions
- Nonfiler
revocation, automatic
- Nonprofit
v. Tax-Exempt
- Online
Courses and Workshops (Stayexempt.org)
- Organizing Documents
- Other
Non-profits, Information for
- Patient Protection and Affordable Care Act of 2010
- Penalties
- Phone Forums see
training materials
- Priority
Guidance Plan
- Pension
Protection Act of 2006 (PPA)
- Political
Campaign Intervention
- Tax-Exempt
Organizations and Political Campaign Intervention
- FAQs
About the Ban on Political Campaign Intervention
- Political
Campaigns and Charities StayExempt.org minicourse
- Political
Activities Compliance Initiatives Reports
- Political
Organizations (Section 527)
- Private
Benefit/Inurement – 501(c)(3)
- Private
Benefit – 501(c)(4)
- Private
Foundations
- Private
Letter Rulings (PLRs) and Determination Letters
- Proxy
Tax
- Public
Charities
- Publications
for Exempt Organizations
- Public
Inspection see also Disclosure
- Publicly Supported Organizations
- Public
Support Test - Advance Ruling Elimination
- The
Wonderful World of Foundation Classification (Part I) Mini-Course
- Published
Guidance for EOs
R
- Raffle Prizes see
gaming activities
- Rebuttable Presumption – See
Intermediate Sanctions-Compensation
- Recordkeeping
- Referral
(Complaint) Process for Tax-Exempt Organizations
- Regional
Health Information Organization Frequently Asked Questions
- Regulations
- Related
Organization 990 Reporting
- Religious
Organizations
- Requirements
for Exemption
- See Business Leagues
- See Employee Benefit Associations or
Funds
- See Fraternal Societies
- See Labor and Agricultural Organizations
- See Social Clubs
- See Social Welfare Organizations
- See Veterans Organizations
- See Political Organizations
- Restrictions
on Activities of Exempt Organizations
- Retirement
Plan Information for Exempt Organizations
- Online training available from
StayExempt.irs.gov
- Return Preparers
- Revenue
Procedures Pertaining to Exempt Organizations
- Revocations
- Administrative
Revocation for Non-Filing
- Automatic
Revocation for Failure to File 990 Series Return for 3 Years
- Revocations of 501(c)(3) Determinations
- Ruling
and Determination Letters
- Ruling
Requests
- Schools see
Charter Schools, Colleges and Universities compliance project
- Schedules
and Instructions for Form 990
- Schedule
A FAQs and Filing Tips
- Schedule
F FAQs and Filing Tips
- Schedule
J and Part VII Executive Compensation FAQS and Filing Tips
- Schedule
L FAQs and Filing Tips
- Schedule
R FAQS and Filing Tips
- Search
for Charities
- Select
Check
- Self-dealing
- Self-Declarers
Questionnaire
- Set-asides
- Social
Clubs – 501(c)(7)
- Social
Welfare Organizations - 501(c)(4)
- Solicitation
Notice
- Solicitation
of Public Comments
- State
Government Links of Interest to Exempt Organizations
- Statistical
Information About Tax Exempt Organizations
- Stayexempt.irs.gov
- Subscribe
to EO Update and other e-Newsletters
- Substantiation of Contributions see also
charitable contributions
- Supporting
Organizations
- Tax
Forums
- Tax Exempt Bonds
- Pub. 557, Tax
Exempt Status for Your Organization
- Technical
Advice
- TEGE
Customer Account Services
- Termination
of Exempt Organization
- Trade Association see
Business League – 501(c)(6)
- Training
Materials
- Types
of Tax-Exempt Organizations
- Unrelated
Business Income Tax (UBIT)
- Tax on
Unrelated Business Income of Tax Exempt Organizations - Pub. 598, Tax on
Unrelated Business Income of Tax Exempt Organizations
- Unrelated
Business Income Module of StayExempt Workshop
- Unrelated
Business Income Tax Exception and Exclusions
- User
Fees
U
V
- VEBAs
-Voluntary Employees Beneficiary Association- 501(c)(9)
- Vehicle
Donations
- A Charity’s
Guide to Vehicle Donations - Pub. 4302, A Charity’s Guide to Vehicle
Donations
- A Donor’s
Guide to Vehicle Donation" - Pub. 4303, A Donor’s Guide to Vehicle
Donation
- Veteran’s Organizations
- Virtual Workshop
- Web
Training
- Where
is my Application? See application process
- Work
Plans
- Worker Classification see
employment taxes
XYZ