Private operating foundations

Federal tax rules defining and providing tax treatment for private operating foundations.
General Information
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.?
General Information
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.
General Information
Charities and Nonprofits

May 16 is filing deadline for many tax-exempt organizations

IR-2022-93, April 21, 2022 — The Internal Revenue Service today reminded tax-exempt organizations that many have a filing deadline of May 16, 2022.
News
Charities and Nonprofits

Employee Retention Credit Eligibility Checklist: Help understanding this complex credit

Use this checklist if you are considering claiming the credit or have already submitted a claim to the IRS.
General Information
Businesses, Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically
General Information
Charities and Nonprofits

Annual filing and forms

990-series forms, requirements, and filing tips.
General Information
Charities and Nonprofits

Exempt organizations notices

Notices published in the Internal Revenue Bulletin on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Money received through "crowdfunding" may be taxable; taxpayers should understand their obligations and the benefits of good recordkeeping

FS-2022-20, March 2022 — Crowdfunding is a method of raising money through websites by soliciting contributions from a large number of people. The contributions may be solicited to fund businesses, for charitable donations, or for gifts.
General Information
Individuals, Tax Professionals, Businesses, Charities and Nonprofits

Exempt Organizations Business Master File Extract (EO BMF)

The Exempt Organizations Business Master File Extract, or EO BMF, provides information about an?organization?from the Internal Revenue Service’s Business Master File. This is a cumulative file, and the data are the most recent information the IRS has for these organizations.
General Information
Charities and Nonprofits