Public charity - IRS processing of exemption applications

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).
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Charities and Nonprofits

Automatic exemption revocation for nonfiling: tax and penalties on income tax returns for an organization whose exempt status is reinstated

Automatic Exemption Revocation for Non-Filing: Tax and Penalties on Taxable Returns Filed Late by Organization Whose Exempt Status Is Reinstated
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Charities and Nonprofits

IRS helps taxpayers by providing penalty relief on nearly 5 million 2020 and 2021 tax returns; restart of collection notices in 2024 marks end of pandemic-related pause

IR-2023-244, Dec. 19, 2023 — In a major step to help people who owe back taxes, the Internal Revenue Service today announced new penalty relief for approximately 4.7 million individuals, businesses and tax-exempt organizations that were not sent automated collection reminder notices during the pandemic.
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Definition of exempt operating foundation

Definition of an exempt operating foundation that is not subject to the tax on investment income.
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Charities and Nonprofits

IRS processing of exemption applications

Description of how the IRS processes applications for recognition of exemption under Code section 501(a) (other than section 501(c)(3)).
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Charities and Nonprofits

Search for tax exempt organizations

Search information about as organization’s tax-exempt federal tax status and filings.
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Charities and Nonprofits

Change of address - Exempt organizations

Reporting a tax-exempt organization's change of address to the IRS
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Charities and Nonprofits

Taxable expenditures by private foundations: Percentage test - Employer-related educational loans to children of employees

173 - Percentage test - employer-related educational loan programs
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Charities and Nonprofits

Annual exempt organization return: penalties for failure to file

Penalties for failure to file return required by IRC 6033.
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Charities and Nonprofits

Private foundation excise tax appeal procedures: Protest and conference procedures

#336 - Protest and Conference Procedures
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Charities and Nonprofits