YOUR PRIMARY DESTINATION
www.irs.gov/eo Your 24/7 link to tax information for charities and non-profits, featuring:
Life Cycles
Life cycles, web-based information tools, are available
for sections:
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} 501(c)(3) private foundations and public charities,
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} 501(c)(4) social welfare organizations,
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} 501(c)(5) labor organizations, agricultural and
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horticultural organizations, and
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} 501(c)(6) trade associations and other business leagues.
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Each life cycle includes links to explanatory information and
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provides a graphical snapshot of five stages organizations
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typically go through:
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} starting out,
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} applying for exemption,
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} filing requirements,
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} on-going compliance issues, and
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} significant events, such as changes in operations, the
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examination process or terminating operations.
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Exempt
The
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Search for Charities
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Donors and exempt organizations can verify an organiza-
tion’s eligibility to receive tax-deductible contributions online
through Publication 78, Cumulative List of Organizations The EO website irs.gov/eo
ORGANIZATIONS Described in Section 170(c) of the Internal Revenue Code.
Published Guidance Training Materials
Products & Click on “Published Guidance” to access revenue rulings,
revenue procedures, and other technical items of interest
Popular articles published as part of our
continuing professional education program
Services Navigator to exempt organizations and their representatives. The
“Published Guidance” page also features links to the IRS
can be referenced online. In addition, guide
sheets used by IRS specialists to process exemp-
written determinations, the Electronic Reading Room, the tion applications are also available to the public.
Internal Revenue Manual, and the Internal Revenue Bulletin.
Wherever you’re headed, Calendar of Events
Whatever your mission, EO Newsletter (EO Update) Check our online “Calendar of Events” for upcoming work-
IRS Products and Services Stay on top of the latest IRS information for exempt organiza- shops, phone forums, or outreach events in your area.
IRS
tions and their representatives. Learn about tax law changes,
Department of the Treasury
Internal Revenue Service position Exempt Organizations workshops, new forms and published guidance. This free Frequently Asked Questions (FAQs)
Publication 4630 (Rev.03-08)
Catalog Number 50601X for success. periodic e-Newsletter is delivered directly to your in-box. To Online FAQs provide insight into issues of interest to tax-
www.irs.gov subscribe to or view the EO Update, click on “EO Newsletter.” exempt organizations, practitioners and the public.
Live Workshops Tax Publications
The IRS offers one day workshops for small and mid-sized The IRS has specialized publications to serve the needs of the exempt organization community, including:
501(c)(3) organizations in selected cities throughout the United Download publications from www.irs.gov
States each year. The workshop, presented by experienced Pub. 15 Pub. 598 Pub. 3833 Pub. 4220 or request copies by calling toll free
IRS Exempt Organizations Specialists, explains what 501(c)(3) (800) 829-3676.
organizations must do to maintain their exempt status and meet
their tax obligations. The workshop is designed for administra- Other Resources on
tors or volunteers who are responsible for the organization’s tax
www.irs.gov/eo
compliance. For dates, locations, and registration consult the
Specialized information for charities,
EO Calendar of Events or subscribe to the EO Update.
churches and religious organizations,
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contributors, political organizations,
Web Training
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Disaster Relief, Providing Assistance
other non-profit organizations and
The IRS also offers a web-based version of its popular live Circular E, Employer’s Tax Guide
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Tax on Unrelated Business Income of Applying for 501(c)(3) Status
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Through Charitable Organizations private foundations may be accessed by
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workshop. This free online workshop – Stay Exempt – Tax Exempt Organizations
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clicking on the relevant tabs across the
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Basics for 501(c)(3)s – consists of five interactive modules on Pub. 15-A Pub. 4221-PC
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top of the landing page.
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Pub. 1771
tax compliance topics for exempt organizations:
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} tax-exempt status Specialized Assistance
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} unrelated business income for Tax-Exempt
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} employment issues Organizations
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} Form 990 If you cannot find the information you
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need using the resources described in
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} required disclosures
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this brochure, call Customer Service at
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“Coach,” a brilliant, straight talking IRS
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Employer’s Supplemental (877) 829-5500, or write to us at:
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StayExempt.org agent, and a cast of characters provide Compliance Guide for 501(c)(3)
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Tax Guide Gaming Publication for Tax-Exempt
Charitable Contributions, Public Charities
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tax tips to help organizations stay exempt. Organizations
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Substantiation and Disclosure EO Determinations
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Pub. 526 Requirements
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Users can access this training program at www.stayexempt.org.
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Pub. 4221-PF
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P.O. Box 2508
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Pub. 4302
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Pub. 1828
Phone Forums Cincinnati, OH 45201
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IRS offers periodic phone forums (conference calls) that
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provide information on topics of special interest to exempt
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organizations. These phone forums are free and convenient—
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call in from the comfort of your home or office. Subscribe
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to the EO Update or check the Calendar of Events to learn
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about upcoming phone forums.
Charitable Contributions
Compliance Guide for 501(c)(3)
EO Tax Forms Pub. 557
A Charity’s Guide to Vehicle Donations Private Foundations
Tax Guide for Churches and
The following types of forms can be downloaded from Religious Organizations
Pub. 4303
www.irs.gov or requested by calling toll-free (800) 829-3676.
} applications for exemption, Pub. 3386
} annual information returns,
} employment tax returns,
} unrelated business income
tax returns, and
} related instructions. Tax-Exempt Status for Your
eo resources
irs.gov
Organization
A Donor’s Guide to Vehicle Donations
Tax Guide for Veterans Organizations