Tax Information for Charities & Other Non-Profits

Charities & Non-Profits Topics

IRS Resources

Tax Information for Charities & Other Non-Profits

Exempt Organizations Select Check
A new online search tool allows users to select an exempt organization and check certain information about its federal tax status and filings.

IRS Announces Two Month Suspension of IRS Modernized e-File Operations for 990 Filers; Advises Hospital Organizations About 2011 Filing Requirements
To implement changes to IRS forms and systems the IRS will suspend the operation of the MeF system used to process Forms 990, 990-EZ, 990-PF and 1120-POL from January 1, 2012 to February 29, 2012. Organizations with filing due dates (or extended due dates) for such returns in January or February 2012 have until March 30, 2012 to file.

Online Courses at StayExempt.irs.gov
This IRS educational website, www.StayExempt.irs.gov, offers on-line interactive training on a variety of topics. New organizations will find tips on how to apply for 501(c)(3) tax-exempt status and new 501(c)(3) organizations will learn how to keep their exempt status intact. The site also includes in-depth topics of interest to established organizations.

Affordable Care Act Tax Provisions
Information about the new law, including provisions that affect tax-exempt organizations.

Voluntary Classification Settlement Program
Employers may reclassify workers as employees for future periods with partial employment tax relief.

Medical Resident FICA Refund Claims
IRS sends letters to employers and residents.

IRS Conducting Form 990 Taxpayer Burden Survey
Randomly selected organizations can help IRS reduce taxpayer burden.

Where Is My Exemption Application
How to find out the status of an application for tax-exempt status.

Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-Exempt Hospitals
Soliciting input on CHNA requirements for 501(c)(3) hospitals

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
e-Postcard filing requirements and links to the filing system and public disclosure site.

Disaster Relief - Resources for Charities and Contributors
The IRS provides resources to help those using charities to provide disaster relief.

Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
FS 2011-11 provides information about participation in the MSSP through ACOs.

Automatic Revocation of Exemption for Not Filing 990-Series Return or Notice
Learn about the automatic revocation process for not filing and how to regain exempt status.

2011 Schedule H Filing Requirements for Hospitals
Only lines 1-7 of Schedule H, Part V, Section B are optional for TY 2011

Small Tax-Exempt Employers May Qualify for Health Care Tax Credit
New credit is designed to help eligible small 501(c) employers afford employee health care coverage.

Guidance on Requirements for Tax - Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers
Notice 2011-23 outlines exemption requirements for HHS CO-OP program participants.

Form 990 Resources and Tools
Educational materials about EO annual return filings.

Exempt Organizations Tax Code, Regulations, and Official Guidance
A digest of tax law and guidance items on issues of interest to tax-exempt organizations.

Recent Revocations of Determinations of Section 501(c)(3) Status
Organizations that recently had their 501(c)(3) determinations revoked.

Current User Fees - Exempt Organizations
Including reduced fee for reinstating tax-exempt status after automatic revocation.

Request for Public Comment on Form 990-Related Issues
The IRS continues to refine the redesigned Form 990 in response to public comments and questions.

Page Last Reviewed or Updated: February 06, 2012