Internal Revenue Service Information

Important information from the IRS's Web site specifically affecting charities.

IRS Form 990 Changes for FY 2006: List of significant changes to Forms 990 and 990-EZ. Smaller charities need to file.
New Electronic Filing Requirement for Small Tax-Exempt Organizations: Annual Electronic Notice — e-Postcard (Form 990-N)
IRS Calendar of Training Events: Lists workshops, phone forums, and other training and Form 990 review meetings.
IRS Rev. Rul. 2006-27: Down Payment Assistance Programs are not tax-exempt.
IRS Web site: Link to the official IRS Web site's charity pages.
Reports Issued on the IRS Credit Counseling Initiative: Internal Revenue Service officials have released a report, with executive summary, on the agency's examination of abusive practices by nonprofit credit counseling organizations. The report describes the IRS on-going program to ensure continuous compliance with the tax laws through education, examinations, a comprehensive determination process, and a public awareness program.
Life Cycle of a Public Charity: Everything you wanted to know about IRS filing requirements of public charities.
Life Cycle of a Private Foundation: Everything you wanted to know about IRS filing requirements of a private foundation.
IRS links to State Agencies: IRS Web page of links to charitable information at State agencies.
IRS Publication 557: Information for charitable organizations on organizational formation.

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