Employee Retention Credit Eligibility Checklist: Help understanding this complex credit

Use this checklist if you are considering claiming the credit or have already submitted a claim to the IRS.
General Information
Businesses, Charities and Nonprofits

IRS statement on Forms 990-T

September 2, 2022 — The IRS recently discovered that some machine-readable (XML) Form 990-T data made available for bulk download section on the Tax Exempt Organization Search (TEOS) should not have been made public.
General Information
Charities and Nonprofits

FY 2023 Effect of Sequestration on Small Business Health Care Tax Credit

September 28, 2022 — Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to, and credit elect and refund offset transactions for certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration.
General Information
Businesses, Small Businesses, Charities and Nonprofits

Publication 526, Charitable Contributions

Publication 526, Charitable Contributions, explains how individuals claim a deduction for charitable contributions. It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions.
Forms and Instructions
Charities and Nonprofits

Tax on private foundation failure to distribute income: Distributable amount

204 - Distributable amount
General Information
Charities and Nonprofits

Political organization annual reporting requirements: Political organization need not complete Schedule A, Form 990

Political Organization Filing Requirements: Political Organization Need not Complete Schedule A, Form 990
General Information
Charities and Nonprofits

Missouri

Missouri state filing information for tax-exempt organizations.
General Information
Charities and Nonprofits

Life cycle of a labor organization: Jeopardizing exemption

Overview of activities that jeopardize exempt status of a labor organization under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits

Gifts or bequests of business holdings

#325a - Gifts or bequests of business holdings
General Information
Charities and Nonprofits

Split-interest trusts that become charitable trusts

Overview of private foundation rules that apply to split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits