Information on Donated Property for Tax Professionals

Information on Donated Property (non-cash contributions) for Tax Professionals
General Information
Charities and Nonprofits

Exempt organizations: Who is a common-law employee?

A discussion of when workers for an exempt organization are treated as common law employees for federal employment tax purposes.
General Information
Charities and Nonprofits

Exempt Organization sample questions other miscellaneous activities

Sample questions used by EO Determinations
General Information
Charities and Nonprofits

Agricultural and horticultural organizations

Overview of requirements for exemption as an agricultural or horticultural organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Suitability test: Private foundation set-aside

Suitability test: Set-aside of private foundation
General Information
Charities and Nonprofits

Publicly supported charities

Description of 501(c)(3) organizations that are "publicly supported charities."
General Information
Charities and Nonprofits

Assets used for exempt purposes: Private foundation minimum investment return

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.
General Information
Charities and Nonprofits

Private operating foundation - Assets test

Assets test for classification of a private foundation as a private operating foundation.
General Information
Charities and Nonprofits

Charitable contributions: Quid pro quo contributions

Substantiation and disclosure requirements associated with quid pro quo contributions to section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Life cycle of a private foundation - Quid pro quo contributions

Rules applicable to quid pro quo contributions made to private foundations.
General Information
Charities and Nonprofits