Charities and nonprofits A-Z site index

( 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

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