MeF exempt organizations and other tax exempt entities release memo April 18, 2024

We are providing new versions of Tax Year 2023 eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms in Processing Year 2024.
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Disclosures to contributors to non-charitable exempt organization

What disclosures must an exempt organization, other than a charity, make to its donors?
General Information
Charities and Nonprofits

Publication 5295, Secure Messaging for Tax Exempt and Government Entities (TEGE)

Publication 5295, Secure Messaging for Tax Exempt and Government Entities (TEGE) - IRS TEGE now has an easier method of communicating with taxpayers — IRS Secure Messaging. With this service, you (and your authorized representative, if applicable) will be able to send and receive messages and digital documents related to your TEGE case quickly and easily.
Forms and Instructions

Form 8718, User Fee for Exempt Organization Determination Letter Request

Organizations applying for federal income tax exemption file Form 8718, User Fee for Exempt Organization Determination Letter Request, with their determination letter application to record payment of the required user fee.
Forms and Instructions

Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter

Use Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter, to request copy of an exempt organization’s exemption application or letter.
Forms and Instructions

Publication 5891, Tax Exempt Organization Search (TEOS) Dataset Guide

Publication 5891, TEOS Dataset Guide - You can use the search tool to search for and locate an organization’s eligibility to receive tax-deductible charitable contributions (Pub. 78 Data). You can also search for information about an organization’s tax-exempt status and filings. You may search for an organization using several criteria, including by name or EIN.
Forms and Instructions

Publication 4078, Tax Exempt Private Activity Bonds Compliance Guide

Publication 4078, Tax Exempt Private Activity Bonds Compliance Guide, provides state and local governments that issue tax-exempt bonds and borrowers or other users of bond proceeds (funds derived from the sale of bonds) an overview of the general federal tax law rules that apply to municipal financing arrangements commonly known as “qualified private activity bonds.”
Forms and Instructions

Instructions for Form 990, Return of Organization Exempt From Income Tax

Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990, Return of Organization Exempt from Income Tax, to provide the IRS with the information required by section 6033.
Forms and Instructions

FUTA exemption for Indian tribal governments

FUTA Exemption for Indian Tribal Governments
General Information

Exempt purposes - Code Section 501(c)(7)

Organizational requirements for exemption under Internal Revenue Code section 501(c)(7)
General Information
Charities and Nonprofits