Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Disaster Relief: Standards for Charities that Provide Relief to Individuals

What are the standards for charities that provide disaster relief to individuals?

In general, providing relief to victims of a disaster is a charitable activity because it aims to relieve human suffering - charity in its most basic form. To further this purpose, an organization must benefit a charitable class. Thus, the organization must apply a needs-based test and maintain appropriate documentation.