Tax Information for Charities & Other Non-Profits

Charities & Non-Profits Topics

IRS Resources

Tax Information for Charities & Other Non-Profits

2008 Forms 990 and 990-EZ Available
The 2008 Forms 990 and 990-EZ information returns for tax-exempt organizations, along with schedules and instructions, for filing in 2009, are now available.

Comments on Redesigned 2008 Form 990
The IRS is accepting comments on the redesigned 2008 Form 990, Return of Organization Exempt From Income Tax.

Form 990 Filing Tips
A series of tips and frequently asked questions to help Form 990 filers file a complete and accurate return.

Reliance Criteria for Private Foundations and Sponsoring Organizations That Maintain Donor Advised Funds
New guidance on determining if a potential grantee is a 509(a)(1), (2), or (3) public charity.

New Fact Sheet on Termination or Merger of Exempt Organizations
How an exempt organization notifies the IRS when it terminates or merges.

Request for Public Comments on New Academic Institution Initiative
Promoting education on exempt organizations tax law. Submit comments by June 6.

ABC's for Tax-Exempt Organizations
Resources for managers of new and small tax-exempt organizations.

Refund Scam - Exempt Organizations
E-mail supposedly sent to charities by IRS is part of a phishing scam.

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.

Elimination of the Advance Ruling Process for 501(c)(3) Public Charities
Under new regulations, most charities need no longer file Form 8734.

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

Report of Foreign Bank and Financial Accounts (FBAR)
Reminder: Annual due date for filing is June 30, 2009.

Nonprofit Governance - The View from the IRS
Remarks of Sarah Hall Ingram at Georgetown Law Center, June 23, 2009.

We Want Your Ideas for Improving Our Site
Call for suggestions for improving Charities & Non-Profits website.

New Mailing Address for Applications for Tax Exemption
Recently filed forms will be forwarded to new address.

Section 403(b) Tax-Sheltered Annuity Programs
Latest news for exempt organizations on 403(b) tax-sheltered retirement plans.

Political Activity
The IRS political activities compliance initiative in 2008 stresses education and enforcement.

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

On-Line Workshop for Tax-Exempt Organizations
Web-based training on tax compliance for tax-exempt organizations

IRS Strategic Plan, Fiscal Years 2009-2013
Objectives include continuing focused oversight of the tax-exempt sector (see p. 23).

Page Last Reviewed or Updated: July 01, 2009