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Charitable Orgs
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Tax Information for Charitable Organizations |
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Life Cycle of a Public Charity
During its existence, a public charity has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under the law, to filing the required annual information returns, to making changes in its mission and purpose.
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.
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