Grants to individuals

Discussion of private foundation grants to individuals as taxable expenditures
General Information
Charities and Nonprofits

Exempt organizations: What are employment taxes?

A brief explanation of employment tax requirements applicable to tax-exempt organizations.
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Charities and Nonprofits

FAQs for Indian tribal governments regarding gaming revenue distributions, including per capita payments and IGRA

Insights into withholding requirements on gaming revenue distributions, including per capita payments to nonresident aliens; the tax implications when per capita distributions are made to a minor or placed in trust; allocations under the Indian Gaming Regulatory Act (IGRA) and what are non-IGRA allocations; and withholding requirements with regard to IGRA distributions.
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Indian Tribal Governments

Common errors made by exempt organizations, filing tips for Form 990-PF

Filing tips for Form 990-PF
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Incomplete returns

What happens if my Form 990 is incomplete?
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Charities and Nonprofits

Intermediate sanctions - Excess benefit transactions

An excess benefit transaction is a transaction in which an economic benefit is provided by an applicable tax-exempt organization to or for the use of a disqualified person.
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Charities and Nonprofits

Exempt organizations - Required filings

Federal annual tax filings for tax-exempt organizations.
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Charities and Nonprofits

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

Contributions to political organizations
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Charities and Nonprofits

Filing tips for Form 990 (tax years 2008 and later)

Filing tips for Form 990 for tax years after 2007.
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Charities and Nonprofits

ob体育 to Stay Exempt 1

Resources for tax-exempt nonprofit organizations
General Information
Charities and Nonprofits