Applying for tax exempt status Check with the state where you will do business for requirements for creating a non profit and required organizing documents. Websites of state officials with information on forming tax-exempt corporations Apply to the IRS for federal tax exempt status Federal tax law requirements for forming charities Apply for an Employee Identification Number (EIN) Kinds of disaster relief assistance a charity can give What types of assistance may a charity provide? Standards for providing relief to individuals Can a qualified charity that doesn't provide disaster relief give money to a disaster relief organization helping victims of a particular disaster? Can a charity help business affected by a disaster? Documenting relief activities Publication 1771, Charitable Contributions, Substantiation and Disclosure Requirements PDF Employer- Sponsored Disaster Relief Organizations Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations PDF Working with volunteers For information about federal tax issues of volunteers for charitable disaster relief organizations, see Working with volunteers. Information for your donors Publication 526, Charitable Contributions PDF, explains how donors may claim a deduction for charitable contributions. Webinars and online courses Stay Exempt Presentation – Disaster Relief Part 1 – explains how charitable organizations may provide relief in disaster situations and the special tax rules that apply to such organizations. Stay Exempt Presentation – Disaster Relief Part 2 - explains the special rules that apply to employer-sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of distributions to disaster relief victims. Life Cycle of a Public Charity Life Cycle of a Private Foundation Publications Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations PDF Publication 4220, Applying for 501(c)(3) Tax-Exempt Status PDF Publication 557, Tax-Exempt Status for Your Organization PDF
