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Four new presentations are available for 501(c)(3) organizations. Additional charities and nonprofits topics are on

  • Charities and Nonprofits: A Quick Resource Guide
  • Did you lose your tax-exempt status? Why it happens and how to fix it
  • Easy Form 1023-EZ
  • File Error-Free Forms 990
  • Recent IRS notices affecting Exempt Organizations

  • Notice 2018-55 Tax reform imposes a 1.4 percent excise tax on the investment income of certain educational institutions.
  • Notice 2018-67 An exempt organization with more than one unrelated trade or business must calculate unrelated business taxable income separately for each trade or business.
  • Issue snapshots

    Issue Snapshots are IRS employee job aids that provide analysis and resources along with audit tips and issue indicators for technical tax issues. Visit Issue Snapshots for a complete listing of issue snapshots for Exempt Organizations.

  • IRC Section 4941(d)(2)(E) - Taxes on Self-Dealing, Special Rules
  • Understanding How Income Affects Qualification for Exemption as a IRC Section 501(c)(2) Corporation
  • Section 507(b) Termination of Private Foundation Status, Special Rules
  • New procedures for employment tax issues under IRC 7436

    This memorandum contains new procedures and guidance for Exempt Organization examination employees conducting audits involving employment tax issues, and the proper forms and letters to use when processing a Substitute for Return. 

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