Nonprofit IRS Topic Index

Abusive Tax Avoidance Transactions

Action Organization

Advance Approval Of Grant-Making Procedures

Elimination of the Advance Ruling Process

Advisory Committee on Tax Exempt and Government Entities (ACT)

Agricultural or Horticultural Organization – 501(c)(5)

Annual Electronic Filing Requirement of Small Exempt Organizations
(ePostcard) see e-Postcard

Appeals Office Consideration

Publication 892, Exempt Organizations Appeal Procedures
for Unagreed Issues

Fast Track Settlement of Examinations Issues

Appeals to Courts

Application Process

Applying for Tax-Exemption: An Overview

Expediting Application Processing

Form 1023, Application for Recognition of Exempt
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 Status

Tax Law Compliance Before Exempt Status is Recognized

Where is My Application?

Auctions

Audits of Exempt Organizations

Business Leagues – 501(c)(6)

Lifecycle of a Business League

Changes in Operations or Structure

Charitable Class

Donation Receipts For Charitable Contributions – Written Acknowledgments

Can I Deduct My Charitable Contributions?

Publication 526, Charitable Contributions

Publication 1771, Charitable Organizations:
Substantiation and Disclosure Requirements

Quid-Pro-Quo Contributions

Substantiating Charitable Contributions

Written Record of Contribution

Charitable Organizations

Charitable Solicitation – State Requirements

Churches and Religious Organizations

Publication 1828, Tax Guide For Churches and Religious Organizations

Church Audit Process

Church Examinations – Proposed Regulations

Charter Schools

Closing Agreements

Complaint (Referral) Process for Exempt Organizations

Compliance Checks

Publication 4386, Compliance Checks Examination, Audit or Compliance Check

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

Conservation Easements

Contact us (IRS Tax Exempt and Government Entities Division)

Contributors

Credit Counseling Organizations Under Federal Tax Law

Declaratory Judgments

Deductibility of Contributions

Disaster Relief

Publication 3833, Disaster Relief, Providing Assistance

Through Charitable Organizations

Disclosure Requirements Module of Stay Exempt Workshop

Disclosure Requirements

Disqualified Persons

Disqualified Persons for Purposes of Foundation Excise Taxes

Donor Advised Funds

Down Payment Assistance

e-File for Charities and Nonprofits

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 Update (e-Newsletter)

e-Postcard: Form 990-N

e-Postcard filing system

Final Regulations: T.D. 9454: Notification Requirement for Tax-Exempt Entities Not Currently Required to File (“e-Postcard regs)

Examinations and Compliance Checks

Examinations of Churches

Executive Compensation Compliance Initiative

Executive Compensation Reporting on Form 990

Exemption Requirements (501(c)(3))

Excess Benefit Transactions

Excise Taxes on Private Foundations

Filing Requirements for Exempt Organizations

Annual Exempt Organization Return: Who Must File?

Foreign Activities Reporting on Form 990 (Schedule F)

Fraternal Organizations

Ten Tips for Deducting Charitable Contributions

Frequently Asked Questions About Exempt Organizations

Forms and Instructions for Exempt Organizations

Form 990 – Forms, Schedules and Instructions

Form 990 Case Study-Getting Started

Video Series

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)

Tranactions with Interested Parties (Schedule L)

Form 990 Filing Tip Archive

Form 990 Module of StayExempt Workshop

Form 990 – Redesign

Frequently Asked Questions about the 990 Redesign

Pub. 4740, The New Form 990 Check List

The Redesigned Form 990 (Parts I-IV) StayExempt.org Minicourse

Form 990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities

Form 990, Schedule G Instructions

Notice 1335 Gaming Activities

Notice 1340, Tax-Exempt Organizations and Raffle Prizes – Reportin 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

Sarah Hall Ingram, Nonprofit Governance-The View from the IRS, Georgetown Law Center, (6/23/2009)

Steven T. Miller, Nonprofit Governance, Loyola University (11/20/2008)

Steven T. Miller, Nonprofit Governance and Effectiveness and Efficiency of Operations (4/24/2007)

Steven T. Miller, Issues on Nonprofit Governance, Georgetown Law School (4/23?07)

Grants to Individuals

Advance Approval of Individual Grant Procedures – IRC Section 4945

Group Exemptions

Pub.4573, Group Exemptions

Guidance

Guide Sheets

Help From the IRS for Exempt Organizations

Pub. 4630, The Exempt Organizations Products and Services Navigator

Guide Sheet on Health Care Providers

Interim Report of Hospital Study

Final Report of Hospital Study

Information Returns

Implementing Guidelines

Intermediate Sanctions

Compensation

Excess Benefit Transactions

Excise Taxes

Internal Revenue Bulletin

Internal Revenue Code

Internal Revenue Manual—Part 7-Rulings and Agreements

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 – 501(c)(3) organizations

Inurement – 501(c)(4) organizations

Inurement – 501 (c)(5) organizations

Inurement – 501 (c)(6) organizations

Labor Organizations – 501(c)(5)

Life Cycles of an Exempt Organization

Limited Liability Companies (LLCs) and Exempt Organizations

Lobbying and 501(c)(3) organizations

Pub.1828, Tax Guide for Churches and Religious Organizations

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

Membership of Labor Organizations

Membership of 501(c)(6) Business Leagues/Trade Associations

Membership and Income of Social Clubs

Newsletter

Non-cash Contributions

Pub. 561, Determining the Value of Donated Property

Nonprofit v. Tax-Exempt

Online Courses and Workshops (Stayexempt.org)

Public Charities

Private Foundations

501(c)(4), (5), and (6) organizations

Other Non-profits, Information for

Abatement of Late Filing Penalties

Annual Return – Failure to File

Public Disclosure Noncompliance

Priority Guidance Plan

Pension Protection Act of 2006 (PPA)

Political Activities Compliance Initiative (2008)

Political Activities Compliance Initiative (2006)

Political Activities Compliance Initiative (2004)

Political Campaign Intervention

FAQs About the Ban on Political Campaign Intervention

Political Campaigns and Charities StayExempt.org minicourse

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

Public Support Test – Advance Ruling Elimination

The Wonderful World of Foundation Classification (Part I) Mini-Course

Published Guidance for EOs

Quid Pro Quo Contributions

Recordkeeping

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

Restrictions on Activities of Exempt Organizations

Retirement Plan Information for Exempt Organizations

Administrative Revocation for Non-Filing

Recent Revocations Ruling and Determination Letters

Ruling Requests

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

Self-dealing

Set-asides

Social Clubs – 501(c)(7)

Social Welfare Organizations – 501(c)(4)

Solicitation Notice

Speeches & Testimony

State Government Links of Interest to Exempt Organizations

Statistical Information About Tax Exempt Organizations

Stayexempt.org

Online Mini-courses

Online Workshop for Small and Midsized Exempt Organizations

Subscribe to EO Update and other e-Newsletters

Supporting Organizations

New process for supporting organizations to change public charity classification

New Requirements for supporting organizations

Proposed Regulations – Type III Supporting Organizations

Supporting Organizations Guidesheets and Related Materials

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

Training Materials

Training Articles – EO Technical Instruction Program

Guidesheets

Draft Redesigned Form 990

Executive Compensation

Gaming Activities

Rules for Exempt Organizations During an Election Year

Types 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

Where Is My Exemption Application?

Can I take a deduction for a charitable contribution I make to any tax-exempt organization?

Deductibility of Contributions

How can I determine if a particular organization is tax-exempt and eligible to receive tax-deductible contributions?

Exempt Organizations Tax Documents

Can I get a list of donors to a nonprofit organization?

Non-Compliance with Exempt Organizations Public Disclosure Requirements

Complaints about Activities of Exempt Organizations

Obtaining Information about Organizations from IRS

Public Disclosure Requirements in General

What Tax-Exempt Organization Are Required to Disclosure Information?

What tax documents must an exempt organization make available for public inspection and copying?

What disclosure laws apply to private foundations?

What does the disclosure law require a tax-exempt organization to do?

What does the IRS consider to be a reasonable charge for copying costs?

Are the names of donors to a tax-exempt organization public record?

Are organizations that are not required to provide copies of their exemption applications also exempt from the requirement to provide copies of annual returns to requesters?

Is there an exception to the requirement to provide copies?

If an organization makes it documents widely available, must it make the documents available for public inspection?

What are the penalties for failure to comply with the disclosure requirements,
and who must pay them?

Exempt Organizations Public Disclosure – Complaints about Noncompliance

How can one get a copy of an organization’s exemption application or annual information return from the IRS?

What public disclosure requirements apply to final letters from the IRS that deny or revoke an organization’s tax-exempt status?

What disclosures is a charitable organization required to make to its donors?

What disclosures must an exempt organization, other than a charity, make to its contributors?

Is personal identifying information provided on an exempt organization return subject to public disclosure?

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.