Search Results

Discussion of entities eligible to receive deductible charitable contributions that are generally not listed in Publication 78

IR-2022-2, January 3, 2022 — As part of ongoing efforts to improve service for the tax-exempt community, the IRS has revised Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to allow electronic filing.

Fact sheet explaining how an organization can have tax-exempt status reinstated, when status has been revoked for not filing annually as required.

Discussion of tax documents subject to public disclosure.

Description of IRS processing procedures for exemption applications filed by private foundations.

Notice 2011-23 outlines exemption requirements for HHS CO-OP program participants under section 501(c)(29).

Office/correspondence audits of exempt organizations

Tax Tip 2023-93, July 24, 2023 — Businesses and tax-exempt organizations should watch out for telltale signs of misleading claims involving the Employee Retention Credit. Scammers and unscrupulous promoters continue to run aggressive broadcast advertising, direct mail solicitations and online promotions for the credit.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached the required user fee.

Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources.