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Form 990 Additional Publications You May Find Useful

Publication 15-A, Employer's Supplemental Tax Guide
This publication contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E), Employer's Tax Guide.

Publication 463, Travel, Entertainment, Gift, and Car Expenses
This publication explains what expenses are deductible, how to report them on your return, what records you need to prove your expenses, and how to treat any expense reimbursements you may receive.

Publication 525, Taxable and Nontaxable Income
This publication discusses many kinds of income and explains whether they are taxable or nontaxable.

Publication 526, Charitable Contributions
This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.

Publication 538, Accounting Periods and Methods
This publication explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

Publication 557, Tax-Exempt Status for Your Organization
This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.

Publication 561, Determining the Value of Donated Property
This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.

Publication 598, Tax on Unrelated Business Income of Exempt Organizations
This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, what an unrelated trade or business is and how to figure unrelated business taxable income

Publication 892, How to Appeal an IRS Decision on Tax-Exempt Status
This publication helps explain the appeals process and how the system works.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements
This publication explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.

Publication 3079, Tax-Exempt Organizations and Gaming
This publication provides exempt organizations - whether they are running games already or deciding whether to start - the information they need to operate in a manner that will not jeopardize their exempt status or generate unexpected tax bills.

Publication 4302, A Charity’s Guide to Vehicle Donations
Through this publication, the Internal Revenue Service (IRS) and state charity officials provide general guidelines for charities operating vehicle donation programs.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

Page Last Reviewed or Updated: 27-Jul-2016