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IRC Section 4940(d), Exemption for Certain Operating Foundations
Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.
Legal Guidance (Authoritative)
Charities and Nonprofits
Frequently asked questions about applying for tax exemption
Information on the application process for tax-exempt organizations
General Information
Charities and Nonprofits
Instructions for requesting copy of fraudulent returns
Instructions for identity theft victims to obtain the fraudulent tax return using their names and SSNs as primary or secondary filers.
General Information
Individuals
Identity Theft Central
Identity Protection PIN (IP PIN) frequently asked questions.
General Information
Individuals, Tax Professionals, Businesses
Exempt organizations: Rulings in advance of operations
Circumstances under which IRS will issue an exemption determination ruling before an organization begins operating.
General Information
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)
Retirement plans frequently asked questions (FAQs)
General information about subjects of interest to retirement plans
General Information
Administrators
Life cycle of a labor organization
The life cycle of a labor organization, includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits
S corporation ESOP guidance
Guidance and other useful information to assist in understanding issues that may exist with S corporation ESOPs.
General Information
Administrators