Tax Information for Charities and Other Non-Profits - ITG
Reference Guide for Exempt Organizations Closely Affiliated with Indian Tribal Governments
The IRS has issued a guide to assist organizations in completing applications that are requesting recognition of tax-exempt status under IRC 501(c)(3) that are closely affiliated with governments (including federally recognized Indian tribal governments).
Life Cycle of a Public Charity
During its existence, a public charity has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under the law, to filing the required annual information returns, to making changes in its mission and purpose.
Charities & Non-Profits
If you need additional information, please visit the Charities & Non-Profits page.
New Annual Electronic Filing Requirement for Small Tax-Exempt Organizations
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns risk losing their tax-exempt status if they do not file an annual electronic notice (e-Postcard Form 990-N). This will include small tax-exempt organizations operated by, or on behalf of Indian tribal governments.