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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
Request for Transcript of Tax Return

Popular For Tax Pros

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

Credit Counseling Compliance Project: Bankruptcy Protection and Consumer Protection Act Process Distinguished

How do IRS criteria for recognizing credit counseling organizations as exempt differ from the certification requirements under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005?

The laws have different statutory requirements and are administered by different agencies. The Bankruptcy Act does not require an organization to be exempt under section 501(c)(3) to qualify as a nonprofit budget and credit counseling agency.  Likewise, bankruptcy certification is not a requirement for tax exemption.  The Bankruptcy Act certification requirements are available on the U.S. Department of Justice’s website.