Annual electronic notice (Form 990-N) for small organizations FAQs: Who must file

Who must file Form 990-N and what are the consequences of not filing?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Change to number of required copies for APA and MAP requests

Beginning June 20, 2019, all applicants need submit only two copies of the competent authority request
Tax Administration (Non-Authoritative)

Create a controlled group license

Instructions for CPEOs and CPEO applicants who are members of a controlled group (within the meaning of sections 414(b) and (c) of the Internal Revenue Code) with other CPEOs or CPEO applicants.
Tax Administration (Non-Authoritative)

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

Generic Legal Advice Memorandum AM-2008-005

Non-precedential legal advice re: Timing of Credit for Foreign Tax Withheld from Wages
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2009-003

Non-precedential legal advice re: Application of Foreign Earned Income Exclusion and the Combat Zone Exclusion to Civilian Contractors Working in Combat Zones
Tax Administration (Non-Authoritative)
Tax Professionals

2010-2011 Priority Guidance Plan (Year End)

This version of the 2010-2011 Plan represents an update of the IRS Office of Chief Counsel project priorities during the twelve-month period from July 2010 through June 2011. It contains projects that were published under the original items listed, as well as 27 additional projects that were added throughout the year.
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2007-003

Non-precedential legal advice re: Construction Allowances for Short Term Leases of Retail Space Not Subject to Sec. 110
Tax Administration (Non-Authoritative)
Tax Professionals

Generic Legal Advice Memorandum AM-2010-001

Non-precedential legal advice re: Black Liquor; Calculating the Claim
Tax Administration (Non-Authoritative)
Tax Professionals