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.

Treatment of estate with charitable beneficiary: Private foundation excise taxes

Tax rules applicable to certain estates with charitable beneficiaries.
General Information
Charities and Nonprofits

Life cycle of a public charity/private foundation

Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.
General Information
Charities and Nonprofits

Starting and maintaining a charity for disaster relief

Overview of federal tax law requirements for creating and operating a disaster relief charity.
General Information
Charities and Nonprofits

Electronic filing and payment options for employment tax returns of exempt organizations

IRS offers e-filing and payment options for employment tax returns of exempt organizations.
General Information
Charities and Nonprofits

Loans

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

Other eligible donees

Discussion of entities eligible to receive deductible charitable contributions that are generally not listed in Publication 78
General Information
Charities and Nonprofits

Elective FICA exemption - Churches and church-controlled organizations

Discussion of FICA exemption election available to churches and certain church-controlled organizations
General Information
Charities and Nonprofits

IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing

IR-2023-70, April 4, 2023 — As part of ongoing efforts to improve service for the tax-exempt community, the Internal Revenue Service issued the revised Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing.
News
News Media, Charities and Nonprofits

Automatic revocation - how to have your tax-exempt status reinstated

Fact sheet explaining how an organization can have tax-exempt status reinstated, when status has been revoked for not filing annually as required.
General Information
Charities and Nonprofits

Split-interest trusts

Treatment of split-interest trusts under the private foundation excise tax provisions.
General Information
Charities and Nonprofits