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
o
- 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
- 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
