Exempt Organizations Update archive

An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.
General Information
Charities and Nonprofits

Guidance - public inspection of unrelated business income tax returns

Notice 2007-45 provides interim guidance on a new requirement for charities to make Forms 990-T available for public inspection.
General Information
Charities and Nonprofits

Published guidance for exempt organizations

Find published guidance of interest to exempt organizations.
General Information
Charities and Nonprofits

Scope of audits and compliance checks of exempt organizations

Scope of audits of tax-exempt organizations.
General Information
Charities and Nonprofits

Credit unions and automatic revocation of exemption: Federal credit union listed as revoked

Credit Unions and Automatic Revocation of Exemption: State Credit Union Listed as Revoked
General Information
Charities and Nonprofits

Tax Exempt Organization Search: Deductibility status codes

Deductibility status codes used in Tax Exempt Organization Search application.
General Information
Charities and Nonprofits

Sample Questions - Form 990 filing exception – mission society sponsored by or affiliated with one or more churches or church denominations

Sample questions - exemption applications submitted by mission society
General Information
Charities and Nonprofits

Annual filing and forms

990-series forms, requirements, and filing tips.
General Information
Charities and Nonprofits

Exempt Organization sample questions church affiliate

Sample questions - exemption applications submitted by church-affiliated organization
General Information
Charities and Nonprofits

Form 990 filing tips: Schedule A (public support and public charity classification)

Form 990 Filing Tips: Schedule A (Public Support and Public Charity Classification)
General Information
Charities and Nonprofits