BBA partnership audit process

Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.
Tax Administration (Non-Authoritative)
Businesses, Partnerships

Annual Electronic Notice Form 990-N for Small Organizations: What to Report

What information do I need to provide on Form 990-N?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Abusive tax schemes and abusive tax return preparers - IRS Lead Development Center

The IRS Lead Development Center (LDC) is constantly working to combat tax abuse by stopping abusive promoters and tax return preparers as early as possible.
Tax Administration (Non-Authoritative)

SOI tax stats - 2016 Charities and other tax-exempt organizations microdata files

Microdata files for all 2016 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
Tax Administration (Non-Authoritative)
News Media, Tax Professionals, Attorney, Charities and Nonprofits, Governments

Annual electronic notice (Form 990-N) for small organizations FAQs: ob体育 to file

ob体育 do I file the e-Postcard?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

SOI Tax Stats - SOI Bulletin Fall 2017

SOI Bulletin: Fall 2017
Tax Administration (Non-Authoritative)

Generic Legal Advice Memorandum AM-2008-002

Non-precedential legal advice re: Section 280C(c)(3) - Guidance on Reduced Credit for Increasing Research Activities
Tax Administration (Non-Authoritative)
Tax Professionals

General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQs

The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.
Tax Administration (Non-Authoritative)
News Media, Tax Professionals

Annual electronic notice (Form 990-N): frequently asked questions

Get answers to frequently asked questions about the Annual Electronic Notice (Form 990-N) filing requirement for small exempt organizations.
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Exempt organization types

Find types of organizations classified as tax-exempt under sections of the Internal Revenue Code.
Tax Administration (Non-Authoritative)
Charities and Nonprofits