Charities and nonprofits A-Z site index

Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources.
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Charities and Nonprofits

Exempt organizations: Employment tax resources

Employment tax resources for tax-exempt organizations.
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Charities and Nonprofits

Retirement plan information for tax-exempt organizations

Information about retirement plans for tax-exempt organizations.
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Charities and Nonprofits

Starting and maintaining a charity for disaster relief

Overview of federal tax law requirements for creating and operating a disaster relief charity.
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Charities and Nonprofits

Exception for nonpartisan analysis, study and research

Definition of lobbying activities in section 4945 - exceptions.
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Purpose of Schedule A

Purpose of Schedule A, Form 990
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Charities and Nonprofits

Charitable contribution deductions

Understand the rules covering income tax deductions for charitable contributions by individuals.
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Charities and Nonprofits

Charitable organizations: Substantiating noncash contributions

Substantiation and disclosure requirements applicable to charitable contributions of property.
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Charities and Nonprofits

Section 509(a)(3) supporting organizations

Discussion of abusive tax avoidance transactions involving section 509(a)(3) supporting organizations.
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Charities and Nonprofits

Exceptions - Self-dealing by private foundations: Providing goods, services, or facilities by a private foundation to a disqualified person

Circumstances under which providing goods, services, or facilities by a private foundation to a disqualified person is not prohibited self-dealing.
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Charities and Nonprofits