During its existence, a public charity has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status, to filing the required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms and publications on all of these subjects – they are available through this IRS Web site. The illustration below provides an easy-to-use way of linking to the documents most charities will need as they proceed though the phases of their “life cycle." You can also view a graphical depiction PDF of the chart, with links to our website.
Starting out
Applying to IRS
Required filings
Ongoing compliance
- Jeopardizing exemption
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- Substantiation and disclosure
- Help from the IRS
Significant events
- Reporting changes to IRS
- Private letter rulings and determination letters
- Audits of exempt organizations
- Termination of an exempt organization
- Help from the IRS
Interactive training
Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.