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Charities & Non-Profits Federal Income Tax Help (Subscribe)

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Federal Income Tax Help and Information for Charities and Non-Profit Organizations

Categories

Charitable Organizations Federal Tax Help
Tax Help for Charitable Organization
Churches and Religious Organizations Tax Help
Tax Help for Religious Organizations
Contributors Federal Income Tax Help
Tax Help for Contributors to Charities
Other Non-Profits Federal Income Tax Help
Tax Help for Other Non-Profit Organizations
Political Organizations Federal Income Tax Help
Tax Help for Political Organizations
Private Foundations Federal Income Tax Help
Tax Help for Private Foundations

Links

Calendar of Events

IRS Exempt Organizations is conducting various workshops and seminars around the country. Check our Calendar of Events for locations, dates and registration information.

http://www.irs.gov/charities/article/0,,id=96083,00.html

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Compliance Program for Credit Counseling Organizations

The IRS, in conjunction with the Federal Trade Commission and state regulators, has issued News Release 2003-120 and Fact Sheet 2003-117, which address concerns that credit counseling organizations using "questionable practices" may seek tax-exempt status in order to circumvent state and federal consumer protection laws.

http://www.irs.gov/newsroom/article/0,,id=114574,00.html

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Donated Vehicle Publications

Joint IRS/state charity official publications providing guidelines for donors and charities relating to donated vehicle programs.

http://www.irs.gov/newsroom/article/0,,id=131660,00.html

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e-file for Charities & Nonprofits Now Available

Information on how to participate in electronic filing for exempt organization returns is now available.

http://www.irs.gov/efile/article/0,,id=108211,00.html

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Exempt Organizations and Politics

The Internal Revenue Service has recently issued several items of educational guidance relating to the participation of tax-exempt organizations in political campaigns. In a fact sheet, the IRS described the prohibition on section 501(c)(3) organizations intervening in political campaigns, and explained how it reviews information asserting that organizations have violated that prohibition.

http://www.irs.gov/newsroom/article/0,,id=130652,00.html

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Exempt Organizations Update

Current issue of Exempt Organizations Update, a free e-mail service for tax professionals and representatives of tax-exempt organizations from the IRS, and link to archive and subscription information.

http://www.irs.gov/charities/article/0,,id=135307,00.html

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Final Filing Extension Regulations

Discussion of final regulations on extensions of exempt organizations returns.

http://www.irs.gov/pub/irs-regs/td9163.pdf

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FY 2005 EO Implementing Guidelines

Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2005.

http://www.irs.gov/pub/irs-tege/implementing_guidelines_1104.pdf

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Helpful Tip No. 1

Want to visit us again? Just remember www.irs.gov/eo. It's that easy!

http://www.irs.gov/eo

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Improper Deductions for Conservation Easements

The IRS may assess penalty excise tax and challenge the tax-exempt status of charitable organizations that participate in certain transactions with donors claiming improper deductions for conservation easements. Steven T. Miller, Commissioner, Tax Exempt and Government Entities, highlighted this initiative in a speech before the American Society of Appraisers.

http://www.irs.gov/charities/article/0,,id=124939,00.html

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IRS Initiative Will Scrutinize EO Compensation Practices

The IRS announced a new enforcement effort to identify and halt abuses by tax-exempt organizations that pay excessive compensation and benefits to their officers and other insiders.

http://www.irs.gov/newsroom/article/0,,id=128328,00.html

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Life Cycle of a Public Charity

During its existence, a public charity has numerous interactions with the IRS, from filing an application for recognition of tax-exempt status under the law, to filing the required annual information returns, to making changes in its mission and purpose.

http://www.irs.gov/charities/charitable/article/0,,id=122670,00.html

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New Regulations Adopt Requirements for E-Filing

For tax year 2005 returns that are due in 2006, new regulations require organizations with total assets of $100 million or more that file 250 or more returns a year, including income tax, excise tax, information and employment tax returns, to file electronically.

http://www.irs.gov/efile/article/0,,id=108211,00.html

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New Search Feature for Charities

Try the new, improved search feature for Publication 78 to verify the eligibility of organizations to receive charitable contributions deductible for federal income tax purposes.

http://www.irs.gov/charities/article/0,,id=96136,00.html

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Notice 2006-109: Interim Guidance Regarding Supporting Organizations and Donor Advised Funds

This notice provides interim guidance regarding the application of certain requirements enacted as part of the Pension Protection Act of 2006, Pub. L. No. 109-208, 120 Stat. 780 (2006) (“PPA”), that affect supporting organizations, donor advised funds, and private foundations that make grants to supporting organizations.

http://www.irs.gov/irb/2006-51_IRB/ar11.html

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Revised Form 1023 - Application for Exemption

The IRS has revised Form 1023, the exemption application form for section 501(c)(3) organizations. Frequently asked questions explain the revisions and the transition from the prior to the new version of the Form.

http://www.irs.gov/charities/charitable/article/0,,id=160732,00.html

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Solicitation of Public Comments

The Exempt Organizations function of the Tax Exempt/Government Entities (TE/GE) Division requests comments from exempt organizations and interested stakeholders on several issues.

http://www.irs.gov/charities/article/0,,id=101826,00.html

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Student Exception to FICA Tax

The IRS has clarified the student exception to the FICA (Social Security and Medicare) taxes for students employed by a school, college, or university where the student is pursuing a course of study.

http://www.irs.gov/charities/article/0,,id=120663,00.html

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Third Party Information About Tax-Exempt Organizations

An article describing the process for communicating alleged exempt organization tax law violations to the IRS and how the IRS handles such information.

http://www.irs.gov/charities/article/0,,id=131651,00.html

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Trade Association's Internet Activities Excepted from Unrelated Business Tax

Revenue Ruling 2004-112 holds that under specified circumstances, Internet activities conducted by section 501(c)(6) exempt trade associations fall within the specific exception for qualfied convention and trade show activity under Code section 513(d)(B).

http://www.irs.gov/charities/article/0,,id=132056,00.html

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Tsunami Relief -- January '05 Contributions Deductible on 2004 Tax Returns

Donations to domestic, charitable organizations helping in foreign lands may qualify as tax-deductible contributions for 2004.

http://www.irs.gov/newsroom/article/0,,id=133273,00.html

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Updated Fee Schedule - Public Inspection of Exempt Organizations Material

Final regulations regarding fees for copies of exempt organizations' material from the IRS and from exempt organizations were published on January 5, 2005.

http://www.irs.gov/charities/article/0,,id=133518,00.html

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