IRS training materials - Governance

Materials from IRS training sessions on governance issues.
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: scope

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Scope of Prohibition
General Information
Charities and Nonprofits

About Form 990, Return of Organization Exempt from Income Tax

Information about Form 990, Return of Organization Exempt from Income Tax, including recent updates, related forms and instructions on how to file. Certain exempt organizations file this form to provide the IRS with the information required by section 6033.
General Information
Charities and Nonprofits

EO operational requirements: Electronic delivery of Form 1098-T, Tuition Statement

Requirements for electronic delivery of Form 1098-T by exempt educational institutions
General Information
Charities and Nonprofits

Private pass-through foundation

Discussion of special rules for private nonoperating foundation distributing all contributions received
General Information
Charities and Nonprofits

Filing Requirements for churches and religious organizations

A brief description of annual filing requirements for tax-exempt churches and religious organizations.
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: No expedited review process for automatically revoked organizations requesting reinstatement

Will the IRS expedite my organization’s application for reinstatement of tax-exempt status?
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Part VII and Schedule J: Whose compensation must be reported in Part VII, Form 990

Exempt Organization Annual Reporting Requirements: Whose Compensation Must Be Reported in Part VII
General Information
Charities and Nonprofits

Adjusted net income defined

Definition of "adjusted net income", as used in testing a foundation's compliance with the income test for operating foundation status.
General Information
Charities and Nonprofits

Political organization disclosures search tips: General search information and tips

Political organization disclosures search tips: General search information and tips
General Information
Charities and Nonprofits