Exempt employers toolkit

Resources commonly needed by tax-exempt organizations that have employees.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Meaning of "control" for organizations with owners

Form 990 Schedule R - Related Organizations: Meaning of "Control" for Organizations With Owners
General Information
Charities and Nonprofits

Exempt organization annual reporting requirements: Reporting compensation paid by related organization on Form 990

Exempt Organization Annual Reporting Requirements: Reporting Compensation Paid by Related Organization on Form 990
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: business activities with candidate

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Business Activities with Candidate
General Information
Charities and Nonprofits

Examples of unrelated business income tax-exempt social clubs

Examples of unrelated business income tax exempt social clubs
General Information
Charities and Nonprofits

About Form 8718, User Fee for Exempt Organization Determination Letter Request

Information about Form 8718, User Fee for Exempt Organization Determination Letter Request, including recent updates, related forms, and instructions on how to file. Organizations applying for federal income tax exemption file Form 8718 with their determination letter application to record payment of the required user fee.
General Information
Charities and Nonprofits

Valuation of assets - Private foundation minimum investment return: Common trust funds

Valuation of assets - Private foundation minimum investment return: Common trust funds
General Information
Charities and Nonprofits

Reasonable cause: Self-dealing

Meaning of "reasonable cause" in the context of the tax on acts of self-dealing in Code section 4941.
General Information
Charities and Nonprofits

Social clubs – Requirements for exemption – Inurement prohibited

Prohibition of inurement for organizations exempt under Code section 501(c)(7).
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Foreign activities: Use method of accounting consistent with other expense reporting

Form 990 Schedule F - Foreign Activities - Use Method of Accounting Consistent with Other Expense Reporting
General Information
Charities and Nonprofits