Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Information for exempt organizations' tax preparers

Information for exempt organizations tax preparers about the new registration (PTIN) requirements.
General Information
Charities and Nonprofits

Intermediate sanctions: Substantial influence

A person who holds certain powers, responsibilies, or interests is considered to be in a position to exercise substantial influence over the affairs of the organization.
General Information
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.
General Information
Charities and Nonprofits

Credit counseling organizations under the federal tax law

A discussion of how federal tax rules apply to tax-exempt credit counseling organizations.
General Information
Charities and Nonprofits

EO operational requirements: Private foundations and public charities

What is the difference between a private foundation and a public charity?
General Information
Charities and Nonprofits

Tax law compliance before exempt status is recognized - Private foundation

Tax compliance obligation of a private foundation while its exemption application is pending with the Service.
General Information
Charities and Nonprofits

Tax Exempt Organization Search

Search information about a tax-exempt organization’s federal tax status and filings.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
General Information
Charities and Nonprofits

Public inspection and disclosure of Form 990-T

Guidance on new law requiring public disclosure and availability of unrelated business income tax return.
General Information
Charities and Nonprofits

Examples - Organizations do not qualify for expedited processing of exemption applications

Examples - Organizations Do Not Qualify for Expedited Processing of Exemption Applications.
General Information
Charities and Nonprofits