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Non-Profit IRS Rules

Applying for 501(c)(3) Tax Exemption; Form 1023; Application & Approval Process; Determination Letter; Maintaining Public Charity Status; Group Rulings; IRS Standards for Obtaining and Maintaining 501(c)(3) Status; Jeopardizing Tax Exempt Status & Intermediate Sanctions; Advocacy & Lobbying; Political Activity; Private Benefit and Inurement; Financial Accountings & Audits; Filings -- Financial Reports; Form 990-N (e-postcard); Form 990-EZ; Form 990; Form 990 & 990-EZ Schedules; Form 990-PF; Form 990-PF & Schedules; Form 990-T; Employment Tax Filings; Excise Tax Filings; Extension Requests; Disclosure Requirements; Donations & Fundraising; Acknowledging Donations; Valuing In-Kind Donations; Vehicle Donations; Raffles, Sweepstakes, Games of Chance; Private Foundation Special Rules; Religious Organizations & Churches; Donor Advised Funds; Scholarship Programs; IRS Resources; IRS Assistance; Private Letter Rulings; 

*NOTE:  Information in these sections, and other sections dealing with topics, may change quickly as the IRS issues guidance on the compliance with, and enforcement of, these provisions. Please check the IRS website for recent changes and notices.

LINKS TO TOPICS ON THIS PAGE:

 

Form 1023

Application & Approval Process

Determination Letter

Maintaining Public Charity Status

Group Rulings

Jeopardizing Tax Exempt Status & Intermediate Sanctions

Advocacy & Lobbying

Political Activity

Private Benefit and Inurement

Form 990-N (e-postcard)

Form 990-EZ

Form 990

Form 990 & 990-EZ Schedules

Form 990-PF

Form 990-PF & Schedules

Form 990-T

Employment Tax Filings

Excise Tax Filings

Extension Requests 

Acknowledging Donations

Valuing In-Kind Donations

Vehicle Donations

Raffles, Sweepstakes, Games of Chance

Private Letter Rulings

Once the organization is formed, either by incorporating, forming an association or executing a trust document, it needs to obtain a federal identification number known as the Employer Identification Number (EIN), sometimes referred to as the Tax Identification Number (TIN). Every legal entity needs such a number, whether or not they have employees. The EIN can be obtained immediately, either on the IRS website, via telephone (1-800-829-4933), or by applying for the number by mail by submitting IRS Form SS-4. If you apply online or by telephone, print out and complete Form SS-4 before you make the phone call or begin the online process to document how you responded to questions and retain the form in your records. There is no charge for the EIN, regardless of the request method chosen. For information on all of these options, go to the IRS website.

Another IRS reference source is Publication 1635, Understanding Your EIN, Employer Identification Number.

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