Tax Information for Charities & Other Non-Profits

Charities & Non-Profits Topics

IRS Resources

Tax Information for Charities & Other Non-Profits

Exempt Organizations FY 2012 Work Plan & FY 2011 Annual Report
EO's accomplishments in 2011 and priorities for Fiscal 2012.

Work Opportunity Tax Credit Now Available to Qualified Tax-Exempt Organizations that Hire Qualified Veterans
The Work Opportunity Tax Credit, amended by the VOW to Hire Heroes Act of 2011, is now available to qualified tax-exempt organizations for hiring qualified veterans who begin work on or after November 22, 2011, and before January 1, 2013.

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.

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

On-Line Courses at StayExempt.irs.gov
Interactive training on topics of interest to 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.

Two Month Suspension of IRS Modernized e-File Operations for 990 Filers
Needed to implement changes to forms and systems; new due date is March 30, 2012 for certain filers.

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
Rev. Proc. 2012-11 sets out exemption application procedures 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 09, 2012