IRS Exempt Organizations offers the following resources to help the manager of a new exempt organization navigate tax issues. These materials are not comprehensive; for further assistance, consult a tax adviser. Life Cycle of an Exempt Organization: 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. Separate life cycle sites are provided for public charities, private foundations, social welfare organizations, labor organizations, agricultural or horticultural organizations, and business leagues (trade associations). Applying for Tax-Exempt Status PDF (brochure): Criteria and procedures for applying for 501(c)(3) tax-exempt status. Compliance Guide for 501(c)(3) Public Charities PDF (brochure): Activities that may jeopardize a charity's exempt status, federal tax filings, recordkeeping, changes to be reported to the IRS, required public disclosures, and IRS resources. Separate guides are available for private foundations PDF and other types of exempt organizations PDF. Frequently Asked Questions About Tax-Exempt Organizations EO Forms and Publications: IRS forms, publications, and internal training materials relating to tax-exempt organizations. Employment Taxes for Exempt Organizations: Links to information about employment taxes for tax-exempt organizations. Schedule of Events: Workshops and conferences for exempt organizations. Retirement Plan Information for Exempt Organizations: Information and resources for tax-exempt organizations interested in establishing retirement plans for employees. Annual Electronic Filing Requirement for Small Exempt Organizations - Form 990-N (e-Postcard) Tax Exempt Organization Search online search tool. Stay Exempt, an IRS site created for 501(c)(3) organizations.
