During its existence, a public charity 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 charities 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 Organizing documents Required provisions Sample organizing documents Governance and related topics PDF Bylaws State law requirements Employer identification number Application form PDF Online EIN application Charitable solicitation Initial state registration Periodic state reporting State charity offices Help from the IRS Applying to IRS Requirements for exemption Application forms Exemption application Group exemption User fee Power of attorney Disclosure of applications IRS processing While you wait Rulings and determination letters Help from the IRS Application process step by step Customer account services Publication 4220, Applying for 501(c)(3) Tax-Exempt Status PDF Publication 557, Tax-Exempt Status for Your Organization PDF Required filings Annual exempt organization return Requirements for filing E-file for exempt organizations e-Postcard for small exempt organizations Unrelated business income tax Requirements for filing Form 990-T PDF Form 990-T instructions PDF Estimated tax Exceptions and exclusions Publication 598, Tax on Unrelated Business Income for Exempt Organizations PDF Help from the IRS Customer account services Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities PDF Publication 557, Tax-Exempt Status for Your Organization PDF Ongoing compliance Jeopardizing exemption Inurement/Private benefit Intermediate sanctions Lobbying/Political activity Not filing annual return or notice Employment taxes Requirement to pay Exceptions and exclusions Worker classification Forms and publications Retirement plan compliance Substantiation and disclosure Charitable contributions Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements PDF Written acknowledgments Quid pro quo contributions Charity auctions Noncash contributions Donor (Form 8283 PDF) Donee (Form 8282 PDF) Publication 561, Determining the Value of Donated Property PDF Public disclosure requirements Help from the IRS Customer account services Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities PDF Publication 557, Tax-Exempt Status for Your Organization PDF Significant events Reporting changes to IRS Termination of exempt organization Private letter rulings and determination letters Audits of exempt organizations Potential examination consequences Examination procedures Power of attorney Termination of an exempt organization Help from the IRS Interactive training Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.
