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Life Cycle of an Exempt Organization Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS. Search for Charities This online version of Publication 78, Cumulative List of Organizations, is intended to assist you in learning if an organization is exempt from federal taxation and, if so, determining how much of your contributions to that organization are tax deductible. Calendar of Events Information about workshops and conferences for exempt organizations. EO Abusive Tax Avoidance Transactions A description of IRS programs and activities relating to abusive tax avoidance transactions in which exempt organizations are directly involved or serve as accommodation parties. Frequently Asked Questions about Tax-Exempt Organizations Some of the most frequently asked questions regarding tax-exempt organizations. EO Forms and Publications IRS forms, publications, and internal training materials relating to tax-exempt organizations. Resource Materials - Compliance Initiatives for Tax-Exempt Organizations Links to materials used in or discussing IRS compliance initiatives for tax-exempt organizations. Speeches Speeches by IRS and Treasury Department officials on issues of interest to tax-exempt organizations Current Edition of Exempt Organizations Update Most recent issue of Exempt Organizations Update, a free e-mail service for tax professionals and representatives of tax-exempt organizations from the IRS, and link to archive and subscription information. Disaster Relief - Resources for Charities and Contributors Information about how the public can use charitable organizations to help victims of disasters, and how new organizations can obtain tax-exempt status. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. Published Guidance A digest of guidance items published by the Internal Revenue Service on issues of interest to tax-exempt organizations. EO Tax Law Training Articles A series of articles published by the Service as the Exempt Organizations Continuing Professional Education (CPE) Technical Instruction Program. State Links A collection of links to State government web sites with useful information for exempt organizations. Whether you are already operating or just starting, there is something here for you. Testimony Recent testimony by IRS and Treasury Department officials on issues of interest to tax-exempt organizations. How to Contact the Tax Exempt and Government Entities Division Contact us for answers to technical and procedural tax-exempt questions. Field Memoranda Periodic memoranda (within the Exempt Organizations office) which highlight recent tax law developments. Types of Tax-Exempt Organizations The major classifications of organizations that might qualify to be recognized by the IRS as exempt from federal income tax. Governance of Charitable Organizations and Related Topics Information about governance and related topics for tax-exempt organizations. Tax-Exempt Organizations and Political Campaign Intervention IRS materials on political campaign intervention by tax-exempt organizations. Student Exception to FICA Tax The IRS has clarified the student exception to the FICA (Social Security and Medicare) taxes for students employed by a school, college, or university where the student is pursuing a course of study. Reports of the ACT Reports of recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT) on issues concerning employee retirement plans, charities and other tax-exempt organizations, tax-exempt bond issuers, and federal, state, local and Indian tribal government bodies. FY 2006 EO Implementing Guidelines Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2006. FY 2007 EO Implementing Guidelines Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2007. FY2008 EO Implementing Guidelines Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2008. IRS Complaint Process - Tax-Exempt Organizations An article describing the process for communicating alleged exempt organization tax law violations to the IRS and how the IRS handles such information. Tax Information for Federal, State, & Local Governments Federal, State and Local Governments facilitates cooperation through partnerships with federal, state, and local government agencies for the purpose of meeting their federal tax responsibilities, with a focus on customer service and fairness to all. Information for the Tax Exempt Bond Community Tax Exempt Bonds (TEB) provides specialized information and services to the municipal finance community, including tailored educational programs which focus on bond industry segments; pro-active education and outreach products which address non-compliance trends; and compliance programs devised to foster voluntary resolution of tax law infractions. Statistical Information About Tax-Exempt Organizations Overview of statistical information about exempt organizations, available from the IRS. |
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