Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.
Exemption Requirements
A brief description of the requirements for exemption under IRC Section 501(c)(3).
Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.
The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations
Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.
Tax Information for Private Foundations
Tax Information for Private Foundations
Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs
Tax Information for Contributors
Tax Information for Contributors
State Links
A collection of links to State government web sites with useful information for exempt organizations.
Web-Based Mini-Course – Can I Deduct My Charitable Contributions?
Charitable Contributions – YouTube video
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.
