( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) A Abusive tax avoidance transactions Accountable Care Organizations (ACOs) and the Medicare Shared Savings Program (MSSP) Action organizations Advance approval of grantmaking procedures Affirmation letters Affordable Care Act of 2010 (ACA) Affordable Care Act tax provisions New requirements for 501(c)(3) hospitals News releases, multimedia, published guidance Small business Health Care Tax Credit Agricultural and horticultural organizations - 501(c)(5) Annual electronic filing requirement of small exempt organizations (ePostcard) see e-Postcard Annual information return see filing requirements Annual Priority & Program Letters Appeals office consideration Publication 892, How to Appeal an IRS Decision on Tax-Exempt Status PDF Fast track settlement of examinations issues Appeals to courts Application process Applying for tax-exemption: An overview stayexempt.org minicourse Expediting application processing FAQs about applying for exemption Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Form 1023 instructions PDF Form 1024, Application for Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code Form 1024 instructions PDF Form 1024A, Application for Exemption under Section 501(c)(4) of the Internal Revenue Code Instructions for Form 1024-A Publication 557, Tax Exempt Status for Your Organization PDF Publication 4220, Applying for 501(c)(3) Tax-Exempt Stat PDF Tax law compliance before exempt status is recognized Where is my application? Sample questions Auctions Audits of charities and nonprofits see also examinations Automatic revocation of exempt status for failure to file for 3 consecutive years FAQs about nonfiler revocation B Business Leagues - 501(c)(6) Lifecycle of a business league C Changes in name, address, operations or structure Charitable class Charitable contributions Acknowledgement Can I deduct my charitable contributions? stayexempt.org minicourse see noncash contributions Publication 526, Charitable Contributions PDF Publication 1771, Charitable Organizations: Substantiation and Disclosure Requirements PDF Quid-pro-quo contributions Substantiating charitable contributions Special charitable contributions for IRA owners See vehicle donations Written record of contribution Charitable organizations Charitable solicitation – State requirements Charitable trust relief see supporting organizations Churches and religious organizations Publication 1828, Tax Guide For Churches and Religious Organizations PDF Church audit process 4.70.19 Church Tax Inquiries and Examinations Under IRC 7611 (IRM 4.70.19.15) Closing agreements COBRA Credit Code see Internal Revenue Code Community foundations PDF Complaint (referral) process for exempt organizations Compliance checks Publication 4386, Compliance Checks Examination, Audit or Compliance Check PDF Compliance guides Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations) PDF Pub. 4221-PC, Compliance Guide for 501(c)(3) Public Charities PDF Pub. 4221-PF, Compliance Guide for 501(c)(3) Private Foundations PDF Compliance initiatives/projects Conservation easements Continuing Professional Education articles (CPE) Contact us (IRS Tax Exempt and Government Entities Division) Contributions see charitable contributions Contributors, information for Credit counseling organizations under federal tax law Application of Section 501(q) to organizations assisting homeowners at risk of foreclosure Information for credit counseling organizations D Declaratory judgments Deductibility of contributions see also Search for Charities (Pub. 78) Determination letters Disaster relief Publication 3833, Disaster Relief, Providing Assistance Through Charitable Organizations PDF Disaster relief, part I - online training from stayexempt.irs.gov, on tax rules that apply to charitable organizations that help disaster victims. Disaster relief, part II - online training from stayexempt.irs.gov, discussing special tax rules that apply to disaster assistance. Providing earthquake and tsunami relief to Japan IRS announces qualified disaster treatment for Japan Disclosure requirements module of stayexempt workshop Disclosure requirements FAQs see also public inspection Disclosure requirements – Non 501(c)(3) organizations Disqualified persons Disqualified persons for purposes of foundation excise taxes Donated property see non-cash contributions Donor advised funds Down payment assistance FAQs about down payment assistance E e-File for charities and nonprofits Electronic filing waiver request procedures Education sessions EINs (Employer Identification Numbers) Electronic reading room Employment tax for exempt organizations Employment issues module of stayexempt workshop Exempt employer's toolkit - (forms & publications) Publication 15, (Circular E) Employer's Tax Guide PDF Publication 15-A, Employers Supplementary Tax Guide PDF Publication 1779, Independent Contractor or Employee Brochure PDF EO tax law training articles EO statistics see statistical information about tax exempt organizations EO update (e-Newsletter) e-Postcard see Form 990-N Examinations of charities and nonprofits audits Examinations and compliance checks Examinations consequences Examinations procedures see also IRM Part IV Examinations of churches Exemption Requirements (501(c)(3)) Excess benefit transactions see also intermediate sanctions Excise taxes on private foundations Extension requests PDF ( A-E) | ( F-J) | (K-O) | (P-T) | (U-Z) Charities & non-profits topics Алфавитный указатель (A-Z) (Английский) Дополнительная информация и ресурсы в области обучения (Английский) Публикации (Английский) Процесс аудита (Английский) Контактная информация (Английский) О нас (Английский)
