Charities and Nonprofits A-Z Site Index

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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
• FAQs about nonfiler revocation

B

• Business Leagues - 501(c)(6)
• Lifecycle of a Business League

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
• Publication 4386, Compliance Checks Examination, Audit or Compliance Check
• 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
• Application of Section 501(q) to Organizations Assisting Homeowners at Risk of Foreclosure
• Credit Counseling Compliance Initiative
• Information for Credit Counseling Organizations

D

• 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
• IRS Announces Qualified Disaster Treatment for 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
• Disqualified Persons for Purposes of Foundation Excise Taxes
• Donated Property see non-cash contributions
• Donor Advised Funds
• Donor Advised Funds Guidesheet
• Down Payment Assistance
• FAQs about Down Payment Assistance

E

• 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
• FAQs About the 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 (&quote-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
• Executive Compensation Reporting on Form 990
• Exemption Requirements (501(c)(3))
• Excess Benefit Transactions  see also Intermediate Sanctions
• Excise Taxes on Private Foundations
• Exempt Organizations Educational Tools
• Extension Requests

F

• FBAR Materials issued by Treasury Department
• FICA refund claims for medical residents see Medical Resident FICA Refund Claims
• Filing Requirements for Exempt Organizations
• Annual Exempt Organization Return: Who Must File?
• 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

o     

• Significant Changes
• 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
• Form 990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities
• Form 990, Schedule G Instructions

G

• 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
• Check Sheet
• Guide Sheet for Completion of Check Sheet
• 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
• Advance Approval of Individual Grant Procedures – IRC Section 4945
• Group Exemption Rulings and Group Returns
• Group Rulings Questionnaire
• Pub.4573, Group Exemptions
• Guidance see also Published Guidance
• Guide Sheets see Training Materials

H

• 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
• Pub. 4630, The Exempt Organizations Products and Services Catalog
• HIRE Act: FAQs for Employers
• Hospitals
• Guide Sheet on Health Care Providers
• Interim Report of Hospital Study
• Final Report of Hospital Study
• New Requirements Imposed by Affordable Care Act: Notice 2010-39

I

• Information Returns
• Implementing Guidelines
• Intermediate Sanctions
• Compensation
• Excess Benefit Transactions
• Excise Taxes
• 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
• Inurement - 501(c)(3) organizations 
• Inurement - 501(c)(4) organizations
• Inurement - 501 (c)(5) organizations
• Inurement - 501 (c)(6) organizations

J
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

O

• Online Courses and Workshops (Stayexempt.org)
• Organizing Documents 
• Public Charities
• Private Foundations
• 501(c)(4), (5), and (6) organizations
• Other Non-profits, Information for

P

• Patient Protection and Affordable Care Act of 2010
• Affordable Care Act Tax Provisions
• News Releases, Multimedia, and Legal Guidance
• Penalties
• Abatement of Late Filing Penalties
• Annual Return – Failure to File
• Public Disclosure Noncompliance
• 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)
• Political Organization Filing and Disclosure Center Web Site
• Private Benefit/Inurement – 501(c)(3)
• Private Benefit – 501(c)(4)
• Private Foundations
• Lifecycle
• Private Foundation Excise Taxes
• Private Operating 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

Q

• Quid Pro Quo Contributions

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
• Pub.1828, Tax Guide for Churches and 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
• 403(b) Tax-Sheltered Annuity Plans - Employer
• 403(b) Tax-Sheltered Annuity Plans - Employee
• Return Preparers
• Guidance on Identifying Numbers for Return Preparers
• Pub. 4832, Return Preparer Review
• 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

S

• 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
• Data Book
• Stayexempt.irs.gov
• Online Mini-courses
• Online Workshop for Small and Medium-Sized Exempt Organizations
• Subscribe to EO Update and other e-Newsletters
• Substantiation of Contributions see also charitable contributions
• Supporting Organizations
• Relief for Certain Charitable Trusts that qualify as Type III Supporting Organizations

T

• Tax Forums
• Tax Exempt Bonds
• Pub. 557, Tax Exempt Status for Your Organization
• Technical Advice
• TEGE Customer Account Services
• Termination of Exempt Organization
• Terminations of Private Foundation Status
• Trade Association see Business League – 501(c)(6)
• Training Materials
• Training Articles – EO Technical Instruction Program
• Guidesheets
• Phone Forums
• Draft Redesigned Form 990
• Executive Compensation
• Gaming Activities
• 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)
• Voluntary Employees Beneficiary Association Guidesheet
• 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
  
• Pub. 3386, Veterans’ Organization Tax Guide
• Virtual Workshop

W
                      

• Web Training
• Where is my Application?  See application process
• Work Plans  
• Worker Classification see employment taxes

XYZ

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