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Top ten issues identified during IRS audits of IRC 403(b) and 457 plans.

SOI Tax Stats - SOI Bulletin: Fall 2007

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

Information for Tribal governments as well as other organizations on charitable organizations and deductions.

The Statistics of Income Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. This report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators.

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.

What is the effect of my organization¡¯s losing its tax-exempt status?

How IRS will use information in Part VI, Form 990, about practices and procedures that are not required by Internal Revenue Code

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.

If an organization has exhausted all administrative remedies, then it may be able to seek a declaratory judgment from the U.S. Tax Court, the U.S. Claims Court, or the U.S. District Court for the District of Columbia.