Robuta

https://www.irs.gov/zh-hant/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-schedule-r-related-organization-and-controlled-entity-reporting-differences
Form 990 Schedule R - Related Organizations - Difference Between Related Organization and Controlled Entity
annual reporting requirementsexempt organizationsformschedulerelated
https://www.irs.gov/ht/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-group-returns
Draft Redesigned Form 990: Group Returns
annual reporting requirementsexempt organizationsfilingproceduresgroup
https://www.politifact.com/factchecks/2013/jun/13/earl-blumenauer/did-1913-revenue-act-prohibit-political-organizati/
Rep. Earl Blumenauer, D-Ore., finds himself in the crosshairs of the web-o-sphere after he condemned political organizat
revenue actpolitical organizationspolitifactprohibitclaiming
https://www.irs.gov/es/charities-non-profits/ty-2022-exempt-organizations-and-other-tax-exempt-entities-mef-assurance-testing-system-ats-test-scenarios
The tax year 2022 Modernized e-File (MeF) Assurance Testing System (ATS) test scenarios for exempt organizations and other tax-exempt entities returns are...
exempt organizationstytaxentitiesmef
https://www.irs.gov/zh-hant/statistics/soi-tax-stats-2014-charities-and-other-tax-exempt-organizations-microdata-files
Microdata files for all 2014 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
exempt organizationssoitaxstatscharities
https://www.irs.gov/charities-non-profits/questions-about-the-annual-reporting-requirements-for-exempt-organizations
Annual reporting requirements for tax-exempt organizations
annual reporting requirementsexempt organizationsquestionsinternal
https://www.irs.gov/ht/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics
This section contains statistical tables, articles, microdata, and other information on charities and other tax-exempt organizations, those exempt from income...
exempt organizationssoitaxstatscharities
https://www.irs.gov/zh-hant/charities-non-profits/exempt-organizations-reporting-changes-to-irs
Procedures for exempt organizations to report changes
internal revenue serviceexempt organizationsreporting changesirs
https://www.irs.gov/es/irm/part7/irm_07-021-001
exempt organizationsprocessing overviewinternal revenuedeterminations
https://www.irs.gov/zh-hans/charities-non-profits/tax-year-2022-exempt-organizations-modernized-e-file-mef-providers-form-990-n
The following companies have passed the IRS Assurance Testing System (ATS) requirements for software developers of electronic exempt organizations returns for...
tax yearexempt organizationsmodernizedfilemef
https://www.irs.gov/ru/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-schedule-r-related-organization-activities-reported-as-filing-organization-activities
Form 990 Schedule R - Related Organizations - Related Organization Activities Reported as Filing Organization Activities
annual reporting requirementsexempt organizationsformschedulerelated
https://www.irs.gov/zh-hans/charities-non-profits/other-non-profits/types-of-organizations-exempt-under-section-501c6
Examples of types of organizations exempt under section 501(c)(6) of the Internal Revenue Code
typesorganizationsexemptsectioninternal
https://www.irs.gov/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-schedules-a-and-b-reporting-by-hospitals
Form 990 Schedule A: Reporting by Hospitals
annual reporting requirementsexempt organizationsformschedules
https://www.irs.gov/ht/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-part-vi-and-schedule-l-banking-transactions
Form 990, Schedule L (Transactions with Interested Persons): Banking Transactions
annual reporting requirementsexempt organizationspart viform
https://www.irs.gov/zh-hant/charities-non-profits/tax-year-2021-exempt-organizations-modernized-e-file-mef-providers-form-990-t
Providers listed on this webpage are Approved IRS e-file Providers; however, they are not part of, nor do they have any special relationship with the Internal...
tax yearexempt organizationsmodernizedfilemef
https://www.irs.gov/ru/charities-non-profits/other-non-profits/change-of-address-exempt-organizations
Reporting a tax-exempt organization's change of address to the IRS
internal revenue serviceexempt organizationschangeaddress
https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-organizations-rulings-and-determinations-letters
Procedures for issuing rulings and determination letters regarding tax-exempt status under Code section 501(a).
internal revenue serviceexempt organizationsrulingsdeterminationsletters
https://www.irs.gov/vi/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-abatement-of-late-filing-penalties
Failure to timely file the information return, absent reasonable cause, can give rise to a penalty under section 6652 of the Code. Whether an organization...
annual reporting requirementsexempt organizationsfilingproceduresabatement
https://www.irs.gov/ht/statistics/soi-tax-stats-compendium-of-studies-of-tax-exempt-organizations
Look here for articles, papers, and tables from Volume 3 of Publication 1416, primarily covering nonprofit organizations, private foundations, charitable...
exempt organizationssoitaxstatscompendium
https://www.law.cornell.edu/regulations/new-jersey/title-18/chapter-24/subchapter-8
nongovernmental organizationsstate regulationsus lawsubchapterexempt
https://www.irs.gov/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-contributors-identities-not-subject-to-disclosure
Discussion of exemption of contributor information from public disclosure requirements for tax-exempt organizations.
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.irs.gov/zh-hans/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-exempt-organizations-subject-to-public-disclosure-requirements
What organizations are "tax-exempt organizations" for purposes of the public disclosure requirements?
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.irs.gov/vi/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-exempt-organizations-subject-to-public-disclosure-requirements
What organizations are "tax-exempt organizations" for purposes of the public disclosure requirements?
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.irs.gov/zh-hant/charities-non-profits/tax-year-2020-exempt-organizations-modernized-e-file-mef-providers-form-4720
The following companies have passed the IRS Assurance Testing System (ATS) requirements for Software Developers of electronic Exempt Organizations returns for...
tax yearexempt organizationsmodernizedfilemef
https://www.irs.gov/charities-non-profits/other-non-profits/audits-of-exempt-organizations
A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
internal revenue serviceexempt organizationsaudits
https://www.irs.gov/vi/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-public-disclosure-requirements-in-general
In general, what public disclosure requirements apply to tax-exempt organizations?
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.irs.gov/ko/charities-non-profits/exempt-organizations-who-is-an-independent-contractor
A discussion of when a worker for an exempt organization will be treated as an independent contractor for federal employment tax purposes.
internal revenue serviceexempt organizationsindependent contractor
https://www.irs.gov/ht/charities-non-profits/charitable-organizations/exempt-organizations-annual-reporting-requirements-overview-filing-requirement-for-new-501c3-organizations
Annual return requirements for organization presumed to be public charity.
annual reporting requirementsexempt organizationsoverviewfilingnew
https://www.irs.gov/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-requirements-for-private-foundations
Disclosure requirements applicable to private foundations
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.jdsupra.com/legalnews/tax-exempt-organizations-amended-rules-6353532/
Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC) will take effect that may...
tax exempt organizationsamendedrulesexcisecompensation
https://www.irs.gov/charities-non-profits/mef-exempt-organizations-and-other-tax-exempt-entities-release-memo-february-8-2024
We are providing new versions of Tax Year 2023 eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms in Processing Year 2024.
exempt organizationsmeftaxentitiesrelease
https://www.irs.gov/ru/charities-non-profits/tax-year-2022-exempt-organizations-modernized-e-file-mef-providers-form-990-ez
The following companies have passed the IRS Assurance Testing System (ATS) requirements for software developers of electronic exempt organizations returns for...
tax yearexempt organizationsmodernizedfilemef
https://www.irs.gov/ru/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-abatement-of-late-filing-penalties
Failure to timely file the information return, absent reasonable cause, can give rise to a penalty under section 6652 of the Code. Whether an organization...
annual reporting requirementsexempt organizationsfilingproceduresabatement
https://www.irs.gov/vi/charities-non-profits/charitable-organizations/change-of-name-exempt-organizations
Exempt organizations must report a name change to the IRS. Review a chart to determine the required documents needed for your type of organization.
internal revenue serviceexempt organizationschangename
https://www.irs.gov/ht/e-file-providers/tax-year-2023-exempt-organizations-modernized-e-file-mef-providers-form-990-t
Providers listed on this webpage are approved IRS e-file providers; however, they are not part of, nor do they have any special relationship with the Internal...
tax yearexempt organizationsmodernizedfilemef
https://www.shrm.org/topics-tools/news/benefits-compensation/irs-provides-guidance-excess-executive-pay-tax-exempt-organizations
Recent IRS interim guidance on tax code Section 4960 will affect the design of executive employment agreements, deferred compensation plans and severance...
executive paytax exemptirsprovidesguidance
https://www.irs.gov/zh-hant/charities-non-profits/employment-taxes-for-exempt-organizations
Links to information about employment taxes for tax-exempt organizations.
internal revenue serviceemployment taxesexempt organizations
https://www.irs.gov/ko/charities-non-profits/tax-year-2021-exempt-organizations-modernized-e-file-mef-providers-form-990-pf
Providers listed on this webpage are Approved IRS e-file Providers; however, they are not part of, nor do they have any special relationship with the Internal...
tax yearexempt organizationsmodernizedfilemef
https://www.irs.gov/zh-hant/charities-non-profits/charitable-organizations/change-of-name-exempt-organizations
Exempt organizations must report a name change to the IRS. Review a chart to determine the required documents needed for your type of organization.
internal revenue serviceexempt organizationschangename
https://www.irs.gov/ht/charities-non-profits/exempt-organizations-annual-reporting-requirements-form-990-part-viii-ix-and-schedule-d-financial-information
Insights into the financial reporting sections of the annual return filed by most tax-exempt organizations
annual reporting requirementsexempt organizationspart viiiformix
https://www.irs.gov/ru/charities-non-profits/exempt-organizations-general-issues-obtaining-copies-of-donor-lists
Can I get a list of donors to an organization?
exempt organizationsgeneral issuesdonor listsobtainingcopies
https://www.irs.gov/ru/charities-non-profits/charitable-organizations/exempt-organizations-annual-reporting-requirements-overview-filing-requirement-for-new-501c3-organizations
Annual return requirements for organization presumed to be public charity.
annual reporting requirementsexempt organizationsoverviewfilingnew
https://www.irs.gov/es/charities-non-profits/tax-year-2022-exempt-organizations-and-other-tax-exempt-entities-modernized-e-file-mef-providers
The following are links to companies that have passed the IRS Assurance Testing System (ATS) requirements for Software Developers of electronic Exempt...
tax yearexempt organizationsentities
https://www.irs.gov/zh-hant/statistics/soi-tax-stats-archive-1946-to-1999-tax-exempt-organizations-reports
SOI Tax Stats Archive - 1946 to 1999 Tax-Exempt Organizations Reports
stats archiveexempt organizationssoitax
https://www.irs.gov/ht/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-abatement-of-late-filing-penalties
Failure to timely file the information return, absent reasonable cause, can give rise to a penalty under section 6652 of the Code. Whether an organization...
annual reporting requirementsexempt organizationsfilingproceduresabatement
https://www.irs.gov/ko/statistics/soi-tax-stats-archive-1946-to-1999-tax-exempt-organizations-reports
SOI Tax Stats Archive - 1946 to 1999 Tax-Exempt Organizations Reports
stats archiveexempt organizationssoitax
https://www.mic.com/articles/21918/tax-exempt-religious-organizations-why-u-s-churches-should-no-longer-be-tax-exempt
In an effort to stem massive debt accumulation, the Italian government made a historic change in 2013 tax code to boost revenue: the Roman Catholic Church will...
tax exemptreligious organizationschurches
https://www.irs.gov/irm/part7/irm_07-020-001
exempt organizationsdetermination letterinternal revenueoverview
https://www.irs.gov/ht/charities-non-profits/common-tax-law-restrictions-on-activities-of-exempt-organizations
A comparison of common restrictions on tax-exempt organizations' activities
tax lawexempt organizationscommonrestrictionsactivities
https://www.irs.gov/ht/charities-non-profits/exempt-organizations-who-is-an-independent-contractor
A discussion of when a worker for an exempt organization will be treated as an independent contractor for federal employment tax purposes.
internal revenue serviceexempt organizationsindependent contractor
https://www.irs.gov/charities-non-profits/mef-exempt-organizations-and-other-tax-exempt-entities-release-memo-july-20-2023
We are providing new versions of Tax Year 2023 eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms in Processing Year 2024.
exempt organizationsmeftaxentitiesrelease
https://www.irs.gov/ko/charities-non-profits/mef-exempt-organizations-and-other-tax-exempt-entities-release-memo-february-8-2024
We are providing new versions of Tax Year 2023 eXtensible Mark-up Language (XML) Schemas and Business Rules for the following forms in Processing Year 2024.
exempt organizationsmeftaxentitiesrelease
https://www.irs.gov/vi/charities-non-profits/ty2018-exempt-organizations-mef-assurance-testing-system-ats-test-scenarios
TY2018 Exempt Organizations MeF Assurance Testing System (ATS) Test Scenarios
exempt organizationssystem atsmefassurancetesting
https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-organizations-e-file-submitting-attachments
How do I submit attachments, explanations, and schedules required with my return?
internal revenue serviceexempt organizationsfilesubmittingattachments
https://www.irs.gov/statistics/soi-tax-stats-2011-charities-and-other-tax-exempt-organizations-microdata-files
Microdata and documentation for the Tax Year 2011 SOI Study of Exempt Organizations (from Forms 990 and 990-EZ)
exempt organizationssoitaxstatscharities
https://rsmus.com/insights/tax-alerts/2025/obbba-tax-exempt-orgs.html
RSM explains the major changes that the Big Beautiful Bill brings to exempt organizations, higher ed, and donors. Learn more.
tax lawexempt organizationsnewintroducesbig
https://www.irs.gov/vi/charities-non-profits/exempt-organizations-annual-reporting-requirements-filing-procedures-parts-to-complete
Draft redesigned Form 990 FAQ: Parts to complete
annual reporting requirementsexempt organizationsfilingproceduresparts
https://www.irs.gov/zh-hans/charities-non-profits/charitable-organizations/change-of-name-exempt-organizations
Exempt organizations must report a name change to the IRS. Review a chart to determine the required documents needed for your type of organization.
internal revenue serviceexempt organizationschangename
https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-organizations-announcements
Archive of announcements published in Internal Revenue on issues of interest to tax-exempt organizations.
internal revenue serviceexempt organizationsannouncements
https://www.irs.gov/zh-hant/charities-non-profits/other-non-profits/change-of-address-exempt-organizations
Reporting a tax-exempt organization's change of address to the IRS
internal revenue serviceexempt organizationschangeaddress
https://www.irs.gov/forms-pubs/about-form-5884-c
Information about Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, including recent updates, related...
formcworkopportunityqualified
https://www.irs.gov/zh-hans/charities-non-profits/charitable-organizations/exempt-organizations-annual-reporting-requirements-overview-filing-requirement-for-new-501c3-organizations
Annual return requirements for organization presumed to be public charity.
annual reporting requirementsexempt organizationsoverviewfilingnew
https://www.irs.gov/vi/charities-non-profits/exempt-organizations-general-issues-obtaining-copies-of-donor-lists
Can I get a list of donors to an organization?
exempt organizationsgeneral issuesdonor listsobtainingcopies
https://www.irs.gov/charities-non-profits/exempt-organizations-e-file-technical-requirements
How do I submit an electronic return? Does a tax-exempt organization need special software to file an electronic return?
internal revenue serviceexempt organizationstechnical requirementsfile
https://www.irs.gov/zh-hant/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-documents-subject-to-public-disclosure
Discussion of tax documents subject to public disclosure.
public disclosureexempt organizationsavailabilityreturnsapplications
https://www.irs.gov/zh-hant/charities-non-profits/contact-irs-exempt-organizations
Contact information for IRS Exempt Organizations.
internal revenue serviceexempt organizationsirs
https://www.irs.gov/ht/charities-non-profits/public-disclosure-and-availability-of-exempt-organizations-returns-and-applications-documents-subject-to-public-disclosure
Discussion of tax documents subject to public disclosure.
public disclosureexempt organizationsavailabilityreturnsapplications