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Questions About Operating as an Exempt Organization

To ensure that they further favored purposes or conduct favored activities, tax-exempt organizations are subject to limitations on the types of activities in which they may engage. In addition, exempt organizations must notify the IRS of material changes in their purposes or activities, so that the IRS can determine whether those changes affect the organization's tax-exempt status.

  1. What reports and returns is an exempt organization required to file annually?
  2. What records must a tax-exempt organization keep?
  3. Are there limitations on the activities in which a tax-exempt organization can engage?
  4. Can a tax-exempt organization endorse candidates for public office?
  5. What is the difference between a private foundation and a public charity?
  6. What must a 501(c)(3) organization do to be classified as a publicly supported organization (rather than as a private foundation)?
  7. Must an exempt organization notify the IRS if it changes its purposes or activities?
  8. What must an exempt organization do if it has changed its name or address?
  9. Must an organization whose corporate charter is reinstated after being administratively revoked or suspended by the state submit a new exemption application?
  10. How can I get a copy of my organization's exemption letter?
  11. May an educational institution furnish Form 1098-T electronically?

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Page Last Reviewed or Updated: 14-May-2014