During its existence, a tax-exempt agricultural or horticultural organization has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status, to filing the required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms and publications on all of these subjects – they are available through this IRS Web site. The illustration below provides an easy-to-use way of linking to the documents most organizations will need as they proceed though the phases of their “life cycle.” You can also view a graphical depiction PDF of the chart, with links to our website.
Starting out
- Creating the Organization
- Employer Identification Number
- Requirements for Exemption - Agricultural/Horticultural Organization
Applying to IRS
Required filings
Ongoing compliance
- Jeopardizing Exemption
- Lobbying and Political Campaign Activity
- Employment Taxes
- Contributions
- Disclosure
- Retirement Plan Compliance
- Help from the IRS