Publicly supported charities

Description of 501(c)(3) organizations that are "publicly supported charities."
General Information
Charities and Nonprofits

Return due dates for exempt organizations: Employment tax returns

Return Due Dates for Exempt Organizations: Employment Tax Returns
General Information
Charities and Nonprofits

Disregarded benefits and intermediate sanctions

Benefits disregarded for purposes of Code section 4958.
General Information
Charities and Nonprofits

Form 8872 - Penalties

Form 8872 - Penalties for late or incomplete filings
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Charities and Nonprofits

Scope of audits and compliance checks of exempt organizations

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

Churches, integrated auxiliaries and conventions or associations of churches

Automatic revocation of exemption for non-filing - treatment of churches and certain other religious organizations
General Information
Charities and Nonprofits

Deduction modifications - Income test - Private operating foundation status

Limitations on deductions allowed in calculating adjusted net income, in determining operating foundation qualification.
General Information
Charities and Nonprofits

Frequently asked questions about Form 990 attachments

Frequently Asked Questions About Form 990 Attachments
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Charities and Nonprofits

Loans

Leases as acts of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

IRS guidance explains rules for vehicle donations

A discussion of guidance on new rules for vehicle donations under American Jobs Creation Act of 2004.
General Information
Charities and Nonprofits