Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Additional Requirements for Supporting Organizations

Supporting organizations are subject to additional requirements under the Pension Protection Act of 2006. The IRS has issued guidance and new procedures implementing the legislation.

  • The IRS and Treasury Department final regulations (Treasury Decision 9746) on December 23, 2015, defining functionally integrated Type III supporting organizations and implementing a payout requirement for Type III organizations.
  • Supporting organizations may be subject to intermediate sanctions excise taxes with respect to payments to and transactions with substantial contributors or certain related parties. See Notice 2006-109, below, for more information.
  • Donors are provided guidance on how to determine whether a grantee is a public charity under section 509(a)(1), (2), or (3), in IRS Business Master File information.
  • Responding to Congressional direction, the Treasury Department reported the results of a study of supporting organizations and donor-advised funds in December 2011.
  • Supporting organizations that want to change their public charity classification should file Form 8940, Request for Miscellaneous Determination.
  • Notice 2014-4 provides interim guidance on issues affecting supporting organizations and sponsoring organizations of donor advised funds
  • The IRS explained how foundations should treat distributions to certain supporting organizations.