|
|
| |
Charities & Non-Profits
 |
|
| |
|
Topics for Charities & 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.
EO Abusive Tax Avoidance Transactions
A description of IRS programs and activities relating to abusive tax avoidance transactions in which exempt organizations are directly involved or serve as accommodation parties.
Application Process
Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.
Search for Charities
This online version of Publication 78, Cumulative List of Organizations, is intended to assist you in learning if an organization is exempt from federal taxation and, if so, determining how much of your contributions to that organization are tax deductible.
EO FAQs
Some of the most frequently asked questions regarding tax-exempt organizations.
EO Tax Law Training Articles
A series of articles published by the Service as the Exempt Organizations Continuing Professional Education (CPE) Techinical Instruction Program.
Public Disclosure Requirements
FAQs regarding the rules which require tax-exempt organizations to disclose their exemption applications and annual returns.
Calendar of Events
A schedule of upcoming IRS workshops and conferences for exempt organizations.
Published Guidance
A digest of guidance items published by the Internal Revenue Service on issues of iinterest to tax-exempt organizations.
EO Taxpayer Assistance
Contact us for answers to technical and procedural tax-exempt questions.
EO Tax Kit
A packet of federal forms and publications for tax-exempt organizations.
EO Forms Packages
Supplemental instructions to certain returns, which provide examples of how to complete the returns.
Field Memoranda
Periodic memoranda (within the Exempt Organizations office) which highlight recent tax law developments.
Filing Tips
Some suggestions on how to avoid the most common errors when preparing applications for recognition of exemption, annual informations returns, etc.
Reports of the ACT
Reports of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies.
Proposed Rules on Student Exception to FICA Tax
The IRS proposes clarifying the student exception to the FICA (Social Security and Medicare) taxes for students employed by a school, college, or university where the student is pursuing a course of study.
Publication 557-Tax Exempt Status for Your Organization
This publication provides a detailed explanation of the requirements for exemption under IRC section 501(a).
State Charity Offices
State law may require charitable organizations to register and file periodic financial reports. For your convenience, we provide a list of state agencies that have oversight of charitable solicitations.
Tax Exempt Bonds
Information for the tax exempt bonds community, including technical guidance and education & outreach programs.
Tax Information for Federal, State, & Local Governments
Federal, State and Local Governments facilitates cooperation through partnerships with federal, state, and local government agencies for the purpose of meeting their federal tax responsibilities, with a focus on customer service and fairness to all.
Types of Tax-Exempt Organizations
The major classifications of organizations that might qualify to be recognized by the IRS as exempt from federal income tax.
EO Statistics
The Statistics of Income (SOI) Program produces data files compiled from tax and information returns filed with the IRS, including data gathered from tax-exempt organizations.
Internal Revenue Bulletins
The Internal Revenue Bulletins (IRB) is the authoritative instrument of the IRS for announcing all substantive rulings necessary to promote a uniform application of tax law, including the tax laws applicable to tax-exempt organizations.
Internal Revenue Manual (IRM) Online
Policies, procedures, instructions and guidelines used by the Tax Exempt & Government Entities Division of the IRS.
Tax Regulations
A listing of tax regulations (including those affecting tax-exempt organizations) issued since August 1, 1995.
Main Index of Tax Topic Categories
An online version of our voice-response system. This area contains helpful tips and pointers to relevant resources for taxpayers.
|
|
|
|
