Corporation sole

Links to materials relating to the "corporation sole" abusive tax avoidance transaction.
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Charities and Nonprofits

Idaho

Idaho state filing information for tax-exempt organizations.
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Charities and Nonprofits

Taxes on failure to distribute income - Private foundations

Overview of taxes on private foundations for failure to distribute income under Code section 4942.
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Charities and Nonprofits

Exempt organizations: Who is a statutory employee?

A discussion of when workers for exempt organizations are statutory employees for federal employment tax purposes.
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Charities and Nonprofits

Advance approval of private foundation grants: Supervision of grants

To be approved in advance, a foundation’s grant procedure must provide for proper follow-up by the foundation to determine whether grantees have performed the activities that the grants are intended to finance and have not diverted grant funds away from the original purposes of the grant.?
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Charities and Nonprofits

Attribution of ownership rules - Definition of disqualified persons

Attribution of ownership rules used in defining "disqualified persons" under Code section 4946.
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Charities and Nonprofits

Washington

Washington state filing information for tax-exempt organizations.
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Charities and Nonprofits

Application for recognition of exemption

Learn the process for applying for exemption under Internal Revenue Code section 501(c)(3).
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Charities and Nonprofits

Life cycle of a private foundation - Sample organizing documents - Draft A - charter

Sample articles of organization containing required language for a private foundation organized as a corporation.
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Charities and Nonprofits

EO Customer Account Services

Contact us for answers to questions about tax-exempt organizations
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Charities and Nonprofits