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Archive of announcements published in Internal Revenue on issues of interest to tax-exempt organizations.

IR-2024-196, July 25, 2024 ¡ª As part of ongoing transformation efforts, the Internal Revenue Service announced today continued progress on a variety of taxpayer service and technology projects using Inflation Reduction Act (IRA) funding that expand online tools and digital services.

IR-2024-128, May 1, 2024 ¡ª As National Small Business Week continues, the Internal Revenue Service urges entrepreneurs to put in place data security safeguards protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets.

This audit techniques guide (ATG) sets forth the Research Credit technical advisors¡¯ suggested guidelines for auditing research credit issues.

March 17, 2022 ¡ª Commissioner Rettig speaks before the House Ways and Means Committee, Subcommittee on Oversight on the filing season and IRS operations.

Tax-Exempt and Government Entities Newsletter

FAQs about claiming the 2021 Recovery Rebate Credit if you aren't required to file a return.

IRS FFI List FAQs - FFI List Fields; FFI List; Downloading; Searching; Legal Entity Name; XML/CSV Files

Like any Section 501(c)(4) social welfare organization, a homeowners¡¯ association described under Section 501(c)(4) is required to be operated exclusively for the promotion of social welfare by primarily promoting the common good and general welfare of the people of the community. Homeowners associations by their very nature benefit certain individuals, typically their members. Weighing whether benefits flow primarily to the general public rather than certain individuals is an essential part of determining whether a homeowners¡¯ association qualifies for exemption as an IRC Section 501(c)(4) social welfare organization.

Affordable Care Act: Tax provisions for other organizations