Reference materials about the credit counseling industry

Educational resources about credit counseling.
General Information
Charities and Nonprofits

Indirect self-dealing: Control of organization by private foundation

Control of organization by private foundation (p. 28)
General Information
Charities and Nonprofits

Grants by private foundations: Expenditure responsibility

Meaning of expenditure responsibility under Code section 4945.
General Information
Charities and Nonprofits

Abatement of Chapter 42 first tier taxes due to reasonable cause

Abatement of Chapter 42 first tier taxes due to reasonable cause
General Information
Charities and Nonprofits

Charities and nonprofits A-Z site index (P-T)

Letters (P-T) of a site map of the Charities and Nonprofits pages of IRS.gov designed to make the web site more accessable to our customers.
General Information
Charities and Nonprofits

Outreach Connection for tax-exempt entities

Welcome to the Outreach Connection tax-exempt entities page. Here you’ll find useful information and resources ready to share with your staff, clients, customers or colleagues.
News
Charities and Nonprofits

Private operating foundations

Federal tax rules defining and providing tax treatment for private operating foundations.
General Information
Charities and Nonprofits

Amount involved - Private foundation self-dealing

Discussion of amount involved in a self-dealing transaction under Code section 4941.
General Information
Charities and Nonprofits

Private foundations - Required provisions for organizing documents

Suggested language for required provisions for articles of organization of a tax-exempt private foundation.
General Information
Charities and Nonprofits

Reliance by grantors on public charity status of grantees

Discussion of circumstances under which a private foundation can rely on the public charity status of grant recipients, and not exercise expenditure responsibility.
General Information
Charities and Nonprofits