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.

Tax Exempt Organization Search

Search information about a tax-exempt organization’s federal tax status and filings.
General Information
Charities and Nonprofits

Intermediate sanctions

Description of tax on excise benefit transactions under IRC Code section 4958.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
General Information
Charities and Nonprofits

Public inspection and disclosure of Form 990-T

Guidance on new law requiring public disclosure and availability of unrelated business income tax return.
General Information
Charities and Nonprofits

Examples - Organizations do not qualify for expedited processing of exemption applications

Examples - Organizations Do Not Qualify for Expedited Processing of Exemption Applications.
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Charities and Nonprofits

Affordable Care Act tax provisions for other organizations

The Affordable Care Act enacted March 23, 2010 contains particular provisions for health insurers, tax-exempt hospitals, researchers, and certain business activities.
General Information

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

Five things people can find on IRS.gov — besides tax filing info

Tax Tip 2022-147, September 26, 2022 — Many people know IRS.gov has the latest filing info and tax forms, but they may not be aware that it also has a wide range of other tax-related topics. Here are five things people can find on IRS.gov besides filing info.
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Individuals, Volunteer Preparers, Charities and Nonprofits, Businesses

Questions about the annual reporting requirements for exempt organizations

Annual reporting requirements for tax-exempt organizations
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Charities and Nonprofits

IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation

There are four basic ways to terminate private foundation status under Internal Revenue Code (IRC) Section 507. This Issue Snapshot focuses on the two ways the tax under Section 507(c) may apply and it includes calculating the liability.
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