( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) F FBAR Materials issued by Treasury Department FICA refund claims for medical residents see Medical Resident FICA Refund Claims Filing Requirements for Exempt Organizations Annual Exempt Organization Return: Who Must File? Foreclosure Assistance Organizations Form 990, Return of Organization Exempt From Income Tax Form 990 Filing Tips Reporting of Financial Information - Joint Ventures & Other Partnerships Form 990 Attachments Reporting Executive Compensation (Part VII and Schedule J) Reporting Foreign Activities Governance (Part VI) Public Support and Public Charity Status (Schedule A) Related Organizations (Schedule R) Transactions with Interested Parties (Schedule L) Form 990 Resources and Tools Form 990-N (e-Postcard) Frequently Asked Questions and Answers about Form 990-N Form 990-N (e-Postcard) filing system User Guide for the Form 990-N filing system PDF Final Regulations: T.D. 9454: Notification Requirement for Tax-Exempt Entities Not Currently Required to File (e-Postcard regs) Form 8872 Filing Dates Form 8976 - Submit Electronically Forms and Instructions for Exempt Organizations Foundation Classification see Public Charities and Publicly Supported organizations Fraternal Organizations Frequently Asked Questions About Exempt Organizations Fundraising Form 990, Schedules A and B: Reporting Income from Certain Fundraising Events Form 990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities PDF Form 990, Schedule G Instructions PDF Solicitation Notice G Gaming Activities Publication 3079, Gaming Publication for Tax-Exempt Organizations PDF Governance of Charitable Organizations Governance Reporting on Form 990 (Part VI) Governance - IRS training materials Governance - Report of Advisory Committee on Tax Exempt and Government Entities PDF Grants to Individuals Group Exemption Rulings and Group Returns Guidance see also Published Guidance EO Interim Guidance EO Published Guidance H Health Care Providers see Hospitals Health Care Coverage for Older Children Health Care Reform see Affordable Care Act of 2010 Health Care Tax Credits Health Care Premium Tax Credit Small Business Health Care Tax Credit and the SHOP Marketplace Help From the IRS for Exempt Organizations Hospitals Billing and Collections – Section 501(r)(6) Charitable Hospitals - General Requirements for Tax-Exemption Under Section 501(c)(3) Community Health Needs Assessment for Charitable Hospital Organizations - Section 501(r)(3) Consequence of Non-compliance with Section 501(r) Financial Assistance Policy and Emergency Medical Care Policy – Section 501(r)(4) Hospital Definition Under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r) Limitation on Charges – Section 501(r)(5) Requirements for 501(c)(3) Hospitals Under the Affordable Care Act – Section 501(r) Section 501(r) Reporting I Information Returns Interim Guidance and Directives Intermediate Sanctions Compensation Excess Benefit Transactions Excise Taxes Internal Revenue Bulletin Internal Revenue Code Internal Revenue Manual Exempt Organizations Determination Letter Overview 7.20.1 Information Disclosure to State Officials Under IRC 6104(c) 7.28.2 Public Inspection of Written Determinations Under IRC 6110 7.28.4 Inurement Inurement - 501(c)(3) Charitable Organizations Inurement - 501(c)(4) Social Welfare Organizations Inurement - 501 (c)(5) Agricultural/Horticultural and Labor Organizations Inurement - 501 (c)(6) Business Leagues (Trade Associations) J ( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) Charities and nonprofits topics Endèks A-Z (an anglè) Resous Edikasyonèl epi machaswiv (an anglè) Piblikasyon yo (an anglè) Pwosesis Verifikasyon (an anglè) Kontakte Nou (an anglè) Kilès nou ye (an anglè)