Exemption determinations: appeal to courts

Charitable Organizations Exemption Applications: Appeal to Courts
General Information
Charities and Nonprofits

Exempt organization - Exemption application

Forms required to apply for recognition of exemption under Code section 501(a) (other than 501(c)(3))
General Information
Charities and Nonprofits

Group exemption resources

Website resources on group exemption rulings.
General Information
Charities and Nonprofits

Appeal to courts - private foundation excise tax litigation

84 - Appeal to courts
General Information
Charities and Nonprofits

Life cycle of a public charity

The life cycle of a public charity includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits

Life cycle of a social welfare organization

The life cycle of a social welfare organizations includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits

Reliance by grantors on public charity status of grantees

Discussion of circumstances under which a private foundation can rely on the public charity status of grant recipients, and not exercise expenditure responsibility.
General Information
Charities and Nonprofits

IRS ends unannounced revenue officer visits to taxpayers

Tax Tip 2023-98, Aug. 3, 2023 — The IRS has ended most unannounced visits to taxpayers by revenue officers.
General Information
Individuals, Businesses, Charities and Nonprofits, Governments, Tax Professionals

Annual electronic notice (Form 990-N) for small organizations FAQs: After you file

Will I get a confirmation that I filed Form 990-N? Can I file an amended form?
Tax Administration (Non-Authoritative)
Charities and Nonprofits

Other eligible donees

Discussion of entities eligible to receive deductible charitable contributions that are generally not listed in Publication 78
General Information
Charities and Nonprofits