Charities and nonprofits A-Z site index (P-T)

Letters (P-T) of a site map of the Charities and Nonprofits pages of IRS.gov designed to make the web site more accessable to our customers.
General Information
Charities and Nonprofits

IRS training materials - Governance

Materials from IRS training sessions on governance issues.
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Charities and Nonprofits

Exempt organizations: What are employment taxes?

A brief explanation of employment tax requirements applicable to tax-exempt organizations.
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Charities and Nonprofits

Exempt Organizations Update archive

An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.
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Charities and Nonprofits

Annual filing requirements for supporting organizations

Overview of annual filing requirements for tax-exempt supporting organizations (Code section 509(a)(3))
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Charities and Nonprofits

Understanding Your CP120A Notice

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).
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Individuals

Are you an ineligible 403(b) plan sponsor?

If your organization was never eligible to sponsor its 403(b) retirement plan, use the IRS Employee Plans Compliance Resolution System’s Voluntary Correction Program (VCP) to resolve this failure.
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Administrators

Intermediate sanctions

Description of tax on excise benefit transactions under IRC Code section 4958.
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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. 
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Charities and Nonprofits

Measuring lobbying: Substantial part test

Measuring Lobbying Activity: Substantial Part Test
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Charities and Nonprofits