Internal Revenue Service Information

IRS offers mini-courses

New! StayExempt.org now features free web-based mini-courses on current topics of interest to exempt organizations. Learn about navigating IRS resources, applying for tax exempt status, the ban on political campaign intervention, foundation classification, and the charitable contribution deduction. Courses on the new Form 990 coming soon.

IRS EO Update 9/10/08

1) IRS Announces Elimination of the Advance Ruling Process, and 2) 2008 Form 990-EZ Instructions Issued

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.