E-file for Charities and Nonprofits - Frequently Asked Questions

 

通知 :历史内容


这是一份档案或历史文件,可能无法反映当前的法律,政策或程>序。

Organizational leadership can learn more about these topics and the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.


General

  1. What is e-file for charities and nonprofits (tax-exempt organizations)?
  2. What is the electronic filing requirement for small tax-exempt organizations?
  3. What are the benefits of e-file?
  4. Are there tax-exempt organizations that cannot file Forms 990 or 990-EZ electronically?
  5. Can my state return be filed electronically?

How to use

  1. How do I submit an electronic return? Does a tax-exempt organization need special software to file an electronic return?
  2. How do I submit attachments, explanations, and schedules required with my return?
  3. How do I sign my return?
  4. How do I electronically file for an extension?

Who must use

  1. Which large tax-exempt organizations are required to file returns electronically?
  2. Will the IRS grant waivers releasing tax-exempt organizations from the e-file requirement?
  3. What should a tax-exempt organization do to ensure it is ready for filing its return electronically?
  4. What happens if a tax-exempt organization required to e-file fails to comply with the requirement to file electronically?
  5. My organization is required to e-file its Form 990 but can't because it changed its name. Do we have to request a waiver from the requirement to e-File the Form 990?

Large taxpayers

  1. What is the IRS's definition of a large taxpayer?
  2. How does a large taxpayer originate the electronic submission of its own return(s)?
  3. Are corporate officers or principals of the firm required to complete the registration and application process required for large taxpayers to participate in IRS e-file?
  4. If a tax-exempt organization meets the definition of large taxpayer will IRS perform the suitability checks discussed in Publication 3112?
  5. What additional information is available for large tax-exempt organizations - those that prepare their own returns?