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Information for Credit Counseling Organizations

Resource  Description
 Search for Charities  An on-line tool to help individuals determine if an organization is recognized as tax-exempt under Internal Revenue Code section 501(c)(3)
Fact Sheet 2003-17  IRS Takes Steps to Ensure Credit Counseling Organizations Comply with Requirements for Tax-Exempt Status
IRS Reports on Credit Counseling Initiative  An article discussing a May 15, 2006, Internal Revenue Service report on tax-exempt credit counseling agencies and steps being taken to ensure these organizations comply with the law
 Credit Counseling Compliance Project - Frequently Asked Questions  IRS frequently asked questions about its credit counseling compliance initiative
Solutions Plus, Inc. v. Commissioner of Internal Revenue A Tax Court case agreeing with the IRS' position that a credit counseling organization was not exempt under Code section 501(c)(3).
 Credit Counseling Organizations  Exempt Organizations continuing professional education article
 CCA 20041023  Non-precedential analysis by IRS Chief Counsel's office of the criteria for exemption of a credit counseling organization under section 501(c)(3)
 CCA 200620001  Non-precedential memorandum by IRS Chief Counsel's office providing a legal framework for determining whether a credit counseling organization primarily furthers educational purposes within the meaning of section 501(c)(3)
Page Last Reviewed or Updated: 21-Apr-2015