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Publication 4839, Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990-EZ, 990-PF and 990-N (e-Postcard)) - A tax-exempt organization must file an annual information return or notice with the IRS, unless an exception applies. Annual information returns for most types of organizations include Form 990, Form 990-EZ or Form 990-PF. Small organizations may be eligible to file Form 990-N (e-Postcard), an annual notice. An organization must meet its filing requirement to keep its tax-exempt status. Some organizations are not required to file an annual return or notice.

Publication 5776, Free Tax Return Preparation and Filing - The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals. The VITA program has operated for over 50 years. VITA sites offer free tax help to people who need assistance in preparing their own tax returns, including people who generally make $60,000 or less, persons with disabilities and limited English-speaking taxpayers. The TCE program offers free tax help, particularly for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors.

Publication 5817-G, Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits - The Inflation Reduction Act of 2022 (¡°IRA¡±) makes several clean energy tax credits available to businesses; tax-exempt organizations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of certain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows several types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax on their tax returns and as a result receive direct payments for certain clean energy tax credits.

Publication 5817-G (sp), Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits (Spanish Version) - The Inflation Reduction Act of 2022 (¡°IRA¡±) makes several clean energy tax credits available to businesses; tax-exempt organizations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of certain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows several types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax on their tax returns and as a result receive direct payments for certain clean energy tax credits.

Publication 4436, General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941), provides general rules and specifications from the IRS for paper and computer-generated substitutes for Form 941, Employer's QUARTERLY Federal Tax Return; Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors (referred to in this revenue procedure as ¡°Schedule B¡±); Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (referred to in this revenue procedure as ¡°Schedule D¡±); Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers (referred to in this revenue procedure as ¡°Schedule R¡±); and Form 8974, Qualified Small Business Payroll Tax Credit for Increasing Research Activities.