Exempt Organizations Tax Code, Regulations, and Official Guidance

Federal Tax Code – Exempt Organizations
Links to provisions of the Internal Revenue Code and Treasury Regulations for exempt organizations.

Federal Tax Regulations – Exempt Organizations
Federal Tax Regulations – Exempt Organizations

Listing of Published Guidance
Listing of guidance published by the Internal Revenue Service in 2010 on issues of interest to tax-exempt organizations.

Priority Guidance Plans
An archive of IRS-Treasury priority guidance plan documents for tax-exempt organizations.

Archive of Published Guidance
An archive of published guidance of interest to tax-exempt organizations.

Field Memoranda
Periodic memoranda (within the Exempt Organizations office) which highlight recent tax law developments.

Advance Releases
The Service releases the full text of revenue rulings, revenue procedures and other technical items in advance of publishing them in the Internal Revenue Bulletin.

Internal Revenue Manual (IRM) Online
Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS.

Electronic Reading Room
A comprehensive list of documents and other information available electronically on the IRS.gov site.

New e-mail Service Available for Technical Guidance
IR-2004-105 – Tax professionals and others interested in federal taxation can have technical guidance from the IRS e-mailed to them.

Additional Information

Life Cycle of an Exempt Organization
Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Search for Charities
This online version of Publication 78, Cumulative List of Organizations, will tell you if an organization is exempt from federal taxation and, if so, how much of your contributions to that organization are tax deductible.

Charities and Nonprofits A-Z Site Index
Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources..

EO Abusive Tax Avoidance Transactions
A description of IRS programs and activities relating to abusive tax avoidance transactions in which exempt organizations are directly involved or serve as accommodation parties.

Frequently Asked Questions about Tax-Exempt Organizations
Some of the most frequently asked questions regarding tax-exempt organizations.

Resource Materials – Compliance Initiatives for Tax-Exempt Organizations
Links to materials used in or discussing IRS compliance initiatives for tax-exempt organizations.

Speeches and Testimony
Speeches and testimony by IRS and Treasury Department officials on issues of interest to tax-exempt organizations.

Pension Protection Act of 2006 Revises EO Tax Rules
Law enacted numerous changes to the tax law provisions affecting tax-exempt organizations.

Current Edition of Exempt Organizations Update
Most recent issue of Exempt Organizations Update, a free IRS e-mail service for tax professionals and representatives of tax-exempt organizations, with links to archive and subscription information.

Disaster Relief – Resources for Charities and Contributors
Information about how the public can use charitable organizations to help victims of disasters, and how new organizations can obtain tax-exempt status.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Retirement Plan Information for Tax-Exempt Organizations
Information about retirement plans for tax-exempt organizations.

Exempt Organizations Tax Code, Regulations, and Official Guidance
A digest of tax law and guidance items on issues of interest to tax-exempt organizations.

EO Tax Law Training Articles
A series of articles from the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program.

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Types of Tax-Exempt Organizations
The major classifications of organizations that might qualify to be recognized by the IRS as exempt from federal income tax.

Governance of Charitable Organizations and Related Topics
Information about governance and related topics for tax-exempt organizations.

Tax-Exempt Organizations and Political Campaign Intervention
IRS materials on political campaign intervention by tax-exempt organizations.

Reports of the Advisory Committee on Tax Exempt and Government Entities (ACT)
Reports of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT).

IRS Complaint Process – Tax-Exempt Organizations
An article describing the process for communicating alleged exempt organization tax law violations to the IRS and how the IRS handles such information.

Tax Information for Federal, State, & Local Governments
Federal, State and Local Governments facilitates cooperation through partnerships with federal, state, and local government agencies for the purpose of meeting their federal tax responsibilities, with a focus on customer service and fairness to all.

Statistical Information About Tax-Exempt Organizations
Overview of statistical information about exempt organizations, available from the IRS.

Solicitation of Public Comments
Exempt Organizations requests comments from exempt organizations and interested stakeholders on several issues.

Information for the Tax Exempt Bond Community
Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions.

DISCLAIMER: This information is not intended to provide legal or accounting advice, or to address specific situations. Please consult with your legal or tax advisor to supplement and verify what you learn here.