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Charities & Non-Profits     

Tax Information for Charities & Other Non-Profits

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.

IRS Acts to Enforce Reporting and Disclosure by Section 527 Political Groups
IR-2004-110 — Initiative includes contacting section 527 political groups that have incomplete, late or heavily amended filings.

IRS Initiative Will Scrutinize EO Compensation Practices
The IRS announced a new enforcement effort to identify and halt abuses by tax-exempt organizations that pay excessive compensation and benefits to their officers and other insiders.

Charitable Giving Problems and Best Practices
IRS Commissioner Mark W. Everson testified before the Committee on Finance, United States Senate, on a number of issues and legislative proposals relating to stimulating charitable giving and best practices of tax-exempt charitable organizations.

Improper Deductions for Conservation Easements
The Treasury Department and Internal Revenue Service announced that the IRS may assess penalty excise tax and challenge the tax-exempt status of charitable organizations that participate in certain transactions with donors claiming improper deductions for conservation easements.

Publication 4302 - A Charity's Guide to Car Donations
The IRS, in conjunction with State charity officials, is releasing a new publication that provides guidelines for charities that operate car donation programs.

Publication 4303 - A Donor's Guide to Car Donations
The IRS, in conjunction with State charity officials, is releasing a new publication that provides guidelines for individuals who donate their cars.

Exempt Organizations and Politics
Several items of educational guidance relating to the participation of tax-exempt organizations in politicial campaigns issued by the Service.

Joint Ventures Involving Tax-Exempt Organizations
The IRS has issued a revenue ruling providing guidance on joint ventures between tax-exempt organizations and for-profit entities.

Calendar of Events
IRS Exempt Organizations is conducting various workshops and seminars around the country. Check our Calendar of Events for locations, dates and registration information.

e-file for Charities & Nonprofits Now Available
Information on how to participate in electronic filing for exempt organization returns is now available.

Supporting Organization Reference Guide
A primer to aid in processing of IRC 501(c)(3) exemption applications requesting non-private foundation status under IRC 509(a)(3).

Organizations Closely Affiliated with State or Indian Tribal Governments Reference Guide
An overview of and aid in processing of applications submitted by organizations that are requesting recognition of tax-exempt status under IRC 501(c)(3) that are closely affiliated with state or local governments (including federally recognized Indian tribal governments).

EO Work Plan
Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2004.

Compliance Program for Credit Counseling Organizations
The IRS, in conjunction with the Federal Trade Commission and state regulators, has issued News Release 2003-120 and Fact Sheet 2003-117, which address concerns that credit counseling organizations using "questionable practices" may seek tax-exempt status in order to circumvent state and federal consumer protection laws.

Third Report of the ACT
The third report of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on five issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies is now available.

Solicitation of Public Comments
The Exempt Organizations function of the Tax Exempt/Government Entities (TE/GE) Division requests comments from exempt organizations and interested stakeholders on several issues.

Update on Market Segment Studies
The Service is conducting national market studies of customer groups (market segments) within the exempt organization community. Examination checksheets have been developed to capture information about the activities and compliance levels of the organizations examined in the studies.

Easier Compliance is Goal of New Intermediate Sanction Regulations
An article written by the Director, Exempt Organizations in which Steven T. Miller expresses his personal views regarding the Temporary Regulations which interpret the benefit limitation provisions of Section 4958 of the Internal Revenue Code.

Rebuttable Presumption Procedure Is Key To Easy Intermediate Sanctions Compliance
In this article, his second regarding the Section 4958 temporary regulations, Steven T. Miller explains how to determine which officials the Regulations cover and suggests a relatively simple process for ensuring that these officials are in full compliance.

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