Tax Information for Charities & Other Non-Profits

Charities & Non-Profits Topics

IRS Resources

Tax Information for Charities & Other Non-Profits

Exempt Organizations: Status Revoked for Not Filing Annual Return or Notice
Failure to file for 3 consecutive years results in automatic revocation of tax-exempt status.

Providing Earthquake Relief to Haiti
Federal tax rules for providing charitable assistance to victims of January 2010 Haitian earthquake.

Updated User Fees for 2010
New fees apply to exemption applications and requests for rulings and determination letters from the Tax Exempt and Government Entities Division.

Proposed Regulations - Type III Supporting Organizations
Payout requirements for Type III organizations and defining “functionally integrated” organizations.

ABC's for Tax-Exempt Organizations
Resources for managers of new and small tax-exempt organizations.

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)
e-Postcard filing requirements and links to the filing system and public disclosure site.

Elimination of the Advance Ruling Process for 501(c)(3) Public Charities
Under new regulations, most charities need no longer file Form 8734.

Where Is My Exemption Application
How to find out the status of an application for tax-exempt status.

FBAR (Report of Foreign Bank and Financial Accounts) Information Available
Read updated information about FBAR requirements on IRS.gov.

Web-Based Training for Tax-Exempt Organizations
IRS training for exempt organizations now available at the StayExempt website.

2008 Forms 990 and 990-EZ
Links to forms, schedules, and instructions for 2008 annual returns for exempt organizations

Form 990 Resources and Tools
Educational materials about EO annual return filings.

Governance and Tax-Exempt Organizations - Examination Materials
Apply to public charity examinations after September 2009.

Disaster Relief - Resources for Charities and Contributors
How the public can use charities to help victims and new organizations can get tax-exempt status.

New Mailing Address for Applications for Tax Exemption
Recently filed forms will be forwarded to new address.

Political Activity
The IRS political activities compliance initiative in 2008 stresses education and enforcement.

Recent Revocations of Determinations of Section 501(c)(3) Status
Organizations that recently had their 501(c)(3) determinations revoked.

Return Due Dates for Exempt Organizations
New resource summarizes due dates for most forms filed by tax-exempt organizations.

Page Last Reviewed or Updated: January 26, 2010