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The Center for Non Profit Creation,
listed above, will be
happy to assist you in the process of creating a nonprofit from start to finish, acting
as your agent, filling out all the paperwork with the IRS as
well as incorporating within your state. You can contact them by
clicking the above link or by calling Kathy Tepley toll free at:
1-877-553-1923
Ext. 200 or
email her directly by clicking here!
If you would like to see additional books that will walk you
through the step by step process
of starting a nonprofit can you find them by
click here!
The Internal Revenue Service has published two
new brochures to help tax-exempt charities
understand the tax laws conferring tax-status.
Publication
4220, Applying for 501(c)(3) Tax-Exempt
Status, is designed to help prospective
charities apply for tax exemption under the tax
law.
If you are interested
in starting a nonprofit or have general questions on nonprofit law you have come
to the right place! The questions that follow will help you determine
if an organization is eligible to apply for recognition of exemption from
federal income taxation under section 501(a) of the Internal Revenue Code
and, if so, how to proceed.
If you want to see an in-depth discussion of exemption
requirements under section 501(a) of the Code, rather than going through a
step-by-step analysis of an organization's eligibility to apply for recognition
of exemption from federal income taxation, see Types
of Exempt Organizations or download IRS Publication
557, Tax Exempt Status For Your Organization.
First Things First.
Does The Organization Have an Appropriate Legal Form?
For the Internal Revenue
Service (the IRS) to recognize an organization's exemption, the
organization must be organized as a trust,
a corporation,
or an association.
Is the organization a trust,
corporation, or association?
Yes
| No
You may direct your technical and procedural questions
concerning charities and other non-profit organizations to IRS
Tax Exempt and Government Entities Customer Account Services at
(877) 829-5500 (toll-free number). The call center is open
8:00am to 6:30pm Eastern Time.
Or you may write at:
Internal Revenue Service
TE/GE Customer Account Services
P.O. Box 2508
Cincinnati, OH 45201
Visit the State web sites below and find information on state
registration requirements for charities, taxation, information for employers,
and more.
If you want to try to fill out all the
forms yourself:
You MUST read this first: http://www.irs.ustreas.gov/pub/irs-pdf/p557.pdf
The following includes various
other help for 501(c)(3) organizations.
Comparing 501(c) Organizations
Where
To Go for Additional Information - Includes outside links
and internet newsgroups
Frequently
Asked Questions on Tax Exempt Status
Common
Mistakes Made by New 501(c)(3) Organizations
Help Filling Out
Your 501(c)(3) Application
The list below is nearly 50 pages of
useful information, including:
Advantages
& Disadvantages of 501(c)(3) Status
How the
IRS Processes Exemption Applications
Maintaining
Exempt Status
Links,
FAQ & Miscellaneous
The IRS has revised Form 1023,
the exemption application form for section 501(c)(3) organizations, and its
instructions.
Frequently
asked questions explain the revisions and the transition from the prior to
the new version of the Form. After April 30, 2005, organizations applying for
exemption under section 501(c)(3) must file the new application form.
Exemption
Requirements
A brief description of the requirements for exemption under IRC Section
501(c)(3).
Application
for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).
Filing
Requirements
A brief description of annual filing requirements for tax-exempt organizations.
Private
Foundations
A brief explanation of the rules for classifying charitable organizations as
private foundations, and the effect of private foundation classification.
Unrelated
Business Income Tax - General Rules
A general description of the unrelated business income tax requirements for
tax-exempt organizations.
Contributions
A brief description of the disclosure and substantiation requirements for
contributions to charitable organizations.
Publication
1771 - Charitable Contributions - Substantiation and Disclosure
This publication explains the federal law for organizations (such as charities
and churches) who receive tax-deductible contributions and for taxpayers who
made contributions. Also, with the new IRS
regulations, anyone can request a copy of an organization's Form 990. Find out
more here: http://www.qual990.org/value_of_990.html
Internal Revenue Code - Exempt Organizations
Law on Exempt Organizations (i.e., nonprofits).
Internal
Revenue Code Sec. 501
The basic law authorizing nonprofit corporations.
What's
Hot In Tax Forms, Pubs, and Other Tax Products
Check out the latest changes on our published tax forms and publications and get
a heads up on tax law changes that will be reflected in future revisions of tax
products.
Forms
and Instructions
Select from a list of forms and instructions displayed in form number order.
Publications
and Notices
Select from a list sorted by publication or notice number.
Expert
Interface
Connect directly to our FTP server; no fluff, no frills, no file descriptions.
This is not for the faint-of-heart!
Forms
and Publications by Date
Select and download multiple forms and publications from a list sorted by date.
Most recently modified forms and publications are displayed first.
Forms
and Publications by Number
Select and download multiple forms and publications from a list sorted by form
or publication number. Lowest number forms and publications are displayed first.
Order the Tax
Products CD-ROM
You can order IRS Publication 1796, Federal Tax Products on CD-ROM, from the
National Technical Information Service (NTIS).
Download
Prior Years Forms and Publications
Forms, instructions, and publications dating back to 1992 are available in PDF
format.
Extension
of Time to File Your Tax Return
Need more time to prepare your federal income tax return? This page will direct
you to information on how to apply for an extension.
Accessible
IRS Tax Products
The IRS is committed to making every document on its web site accessible to the
widest possible audience. We work with skilled accessibility contractors and our
own accessibility specialists to insure that our documents are, to the maximum
extent feasible, accessible to persons using special assistive technology,
including screen reading software and refreshable Braille displays.
Topical
Index to Forms, Instructions and Publications
Don't know the exact title or number of the Form or Publication you need? Here's
the place to locate it by topic.
Need
a Tax Package?
Publications
Online
Don't want to download that publication? Now you can browse dozens of our
publications online.
Forms
and Publications by U.S. Mail
Now you can order your tax forms for delivery by the U.S. Postal Service.
Link
to State Tax Forms
Federation of Tax Administrators (FTA) links to state tax forms and other
important tax related sites.
IRS
Community Based Outlet Program
Learn about outlets that provide tax forms, publications and information.
Comment
on Tax Forms and Publications
We welcome your suggestions on our tax forms and publications.
Filing
your personal and business taxes was never easier
e-file - Filing your personal and business taxes was never easier
Law Related Questions
Sample
Nonprofit Bylaws
Internal
Revenue Code - Exempt Organizations
Law on Exempt Organizations (i.e., nonprofits).
Internal
Revenue Code Sec. 501
The basic law authorizing nonprofit corporations.
Tax
Information for Charities & Other Non-Profits
Australian Charitable Laws http://www.ato.gov.au/
The Charity Commission for England and Wales
http://www.charity-commission.gov.uk/
For Nonprofits in Canada:
The Canada Customs and Revenue Agency (CCRA) registers qualifying
organizations as charities, gives technical advice on operating a charity, and
handles audit and compliance activities.
Registered charities are required to file an annual return with the CCRA, a
portion of which is available to the public, and must meet certain requirements
of the Income Tax Act concerning their expenditures and activities.
The CCRA tries to ensure that only organizations meeting the legal
requirements are registered as charities. However, changing circumstances in a
charity's operations, inaccurate information and other factors can hinder the
CCRA's role in monitoring charities. While most charities operate within the
rules, registration should not be viewed as absolute proof of an organization's
credibility. Donors are responsible for ensuring that their gifts to charity are
used as stipulated.
In this module, you can find forms
and publications related to charities, as well as a lists of all
Canadian
registered charities. You can also find out whether a charity is registered
by contacting your tax
services office.
Strengthening Canada's Charitable Sector: Regulatory reform
The final report of the Joint Regulatory Table, an advisory body created under
the Voluntary Sector Initiative, has been released. The report, entitled "Strengthening
the Charitable Sector: Regulatory Reform", examines how charities are
regulated federally and looks at options for change.
Our
bilingual
toll-free telephone service provides information about registered
charities. This service is available weekdays (except statutory
holidays) from 8 a.m. to 8 p.m. Eastern Time.
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