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If you are interested
in starting a nonprofit or have general questions on nonprofit law you have come
to the right place! The questions that follow will help you determine
if an organization is eligible to apply for recognition of exemption from
federal income taxation under section 501(a) of the Internal Revenue Code
and, if so, how to proceed. The Internal Revenue Service has published two
new brochures to help tax-exempt charities
understand the tax laws conferring tax-status. Publication
4220, Applying for 501(c)(3) Tax-Exempt
Status, is designed to help prospective
charities apply for tax exemption under the tax
law.
If you want to see an in-depth discussion of exemption
requirements under section 501(a) of the Code, rather than going through a
step-by-step analysis of an organization's eligibility to apply for recognition
of exemption from federal income taxation, see Types
of Exempt Organizations or download IRS Publication
557, Tax Exempt Status For Your Organization.
First Things First.
Does The Organization Have an Appropriate Legal Form?
For the Internal Revenue
Service (the IRS) to recognize an organization's exemption, the
organization must be organized as a trust,
a corporation,
or an association.
Is the organization a trust,
corporation, or association?
Yes
| No
You may direct your technical and procedural questions
concerning charities and other
non-profit organizations to IRS
Tax Exempt and Government Entities Customer Account Services at
(877) 829-5500 (toll-free number). The call center is open
8:00am to 6:30pm Eastern Time.
Or you may write at:
Internal Revenue Service
TE/GE Customer Account Services
P.O. Box 2508
Cincinnati, OH 45201
The Center for Non Profit Creation,
listed above, will be
happy to assist you in the process of creating a nonprofit from start to finish, acting
as your agent, filling out all the paperwork with the IRS as
well as incorporating within your state. You can contact them by
clicking the above link or by calling Kathy Tepley toll free at:
1-877-553-1923
Ext. 200 or
email her directly by clicking here!
However, if you want to try to fill out all the
forms yourself:
You MUST read this first: http://www.irs.ustreas.gov/pub/irs-pdf/p557.pdf
The following includes various
other help for 501(c)(3) organizations.
Comparing 501(c) Organizations
Where
To Go for Additional Information - Includes outside links
and internet newsgroups
Frequently
Asked Questions on Tax Exempt Status
Common
Mistakes Made by New 501(c)(3) Organizations
Help Filling Out
Your 501(c)(3) Application
The list below is nearly 50 pages of
useful information, including:
Advantages
& Disadvantages of 501(c)(3) Status
How the
IRS Processes Exemption Applications
Maintaining
Exempt Status
Links,
FAQ & Miscellaneous
Sample
Nonprofit Bylaws
Law Related Questions
The IRS has revised
Form 1023,
the exemption application form for section 501(c)(3)
organizations, and its
instructions.
Frequently asked questions explain the revisions and the
transition from the prior to the new version of the Form.
Visit the State web sites below and find
information on state registration requirements for charities,
taxation, information for employers, and more.
Exemption
Requirements
A brief description of the requirements for exemption under IRC Section
501(c)(3).
Application
for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).
Filing
Requirements
A brief description of annual filing requirements for tax-exempt organizations.
Private
Foundations
A brief explanation of the rules for classifying charitable organizations as
private foundations, and the effect of private foundation classification.
Unrelated
Business Income Tax - General Rules
A general description of the unrelated business income tax requirements for
tax-exempt organizations.
Contributions
A brief description of the disclosure and substantiation requirements for
contributions to charitable organizations.
Publication 1771 - Charitable
Contributions - Substantiation and Disclosure
This publication explains the federal law for organizations
(such as charities and churches) who receive tax-deductible
contributions and for taxpayers who made contributions.
Also, with the new IRS regulations, anyone can request a
copy of an organization's
Form 990. Find out more here: http://www.qual990.org/value_of_990.html
Internal
Revenue Code - Exempt Organizations
Law on
Exempt Organizations (i.e., nonprofits).
Internal Revenue Code Sec. 501
The basic
law authorizing nonprofit corporations.
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Order the Tax
Products CD-ROM
You can order IRS Publication 1796, Federal Tax Products on CD-ROM, from the
National Technical Information Service (NTIS).
Download
Prior Years Forms and Publications
Forms, instructions, and publications dating back to 1992 are available in PDF
format.
Extension
of Time to File Your Tax Return
Need more time to prepare your federal income tax return? This page will direct
you to information on how to apply for an extension.
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Link
to State Tax Forms
Federation of Tax Administrators (FTA) links to state tax forms and other
important tax related sites.
IRS
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