Exempt organizations examination procedures

IRS procedures for conducting examinations of exempt organizations.
General Information
Charities and Nonprofits

Exempt organizations: Rulings in advance of operations

Circumstances under which IRS will issue an exemption determination ruling before an organization begins operating.
General Information
Charities and Nonprofits

Disaster relief resources for charities and contributors

ob体育 to provide assistance through charitable organizations
General Information
Charities and Nonprofits

Exempt organization sample questions: Attempting to influence legislation or political campaign intervention activities

Exempt organization sample questions: Attempting to influence legislation or political campaign intervention activities. Questions used in EO determinations.
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Bingo and Gaming

Sample questions used by EO Determinations in processing exemption applications
General Information
Charities and Nonprofits

Communicate securely with the IRS online

Information about where we host data, system security, and data encryption for users who are submitting forms and communicating online with the IRS.
General Information
News Media, Individuals, Tax Professionals, Volunteer Preparers, Charities and Nonprofits, Governments, Businesses

Political organization filing requirements: ob体育 taxable political organization completes Form 1120-POL

Political Organization Filing Requirements: ob体育 Taxable Political Organization Completes Form 1120-POL
General Information
Charities and Nonprofits

Inurement: Section 501(c)(4)

Discussion of inurement under Code section 501(c)(4).
General Information
Charities and Nonprofits

Down payment assistance programs: IRS compliance program overview

Why is the IRS focusing on down payment assistance programs organizations?
General Information
Charities and Nonprofits

Private foundation: Voluntary termination under Internal Revenue Code Section 507(a)

107 - Voluntary Termination under Section 507(a)
General Information
Charities and Nonprofits