Recommended by IRS

Small business and self-employed tax center

Resources for taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.​

Forms 941, 944, 940, W-2 and W-3

Overview of Form 940 and 941 filing requirements for tax-exempt organizations.
General Information
Charities and Nonprofits

Exempt organizations revenue rulings

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Exempt organizations Treasury regulations

Digest of Treasury Regulations on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Charities and nonprofits A-Z site index (F-J)

Letters (F-J) page of a site map of the Nonprofits and Charities pages of IRS designed to make the web site easier to navigate
General Information
Charities and Nonprofits

Written Testimony of Daniel Werfel, Commissioner, Internal Revenue Service, before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations

Oct. 24, 2023 — The Commissioner speaks before the House Oversight and Accountability Committee Subcommittees on Government Operations and the Federal Workforce and Health Care and Financial Services on IRS Operations.
General Information
Individuals, Tax Professionals, Charities and Nonprofits, Governments, Businesses, News Media, Trusts and Estates

Filing tips for Form 990 (tax years 2008 and later)

Filing tips for Form 990 for tax years after 2007.
General Information
Charities and Nonprofits

Frequently asked questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
General Information
Charities and Nonprofits

Exempt Organizations Update

Review and subscribe to the Exempt Organizations Update, a free IRS newsletter for tax professionals and representatives of tax-exempt organizations. 
General Information
Charities and Nonprofits

IRC notice and reporting requirements affecting retirement plans

Retirement plans are generally required by law to send out notices to plan participants, and file certain forms and reports with the IRS and the Department of Labor (DOL), depending on a plan's type, size, and circumstances.
General Information
Charities and Nonprofits

Exempt organizations notices

Notices published in the Internal Revenue Bulletin on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits