Resources

Firm Authored Resources

• Summary of Issues for Affiliated Organizations - a summary of key issues for related nonprofits (like a 501(c)(3) and a related 501(c)(4)) prepared for a panel on the subject at the May 2010 American Bar Association Tax Section meeting.  (The panel featured Harmon Curran partners John Pomeranz and Anne Spielberg, as well as Eve Borenstein from the Borenstein and McVeigh Law Office and Doug Varley of Caplin & Drysdale.)
• Legal Treatment of Nonprofit Organizations - an incomplete listing of benefits, privileges, and special legal treatment afforded nonprofit organizations other than the “usual suspects” of federal income tax exemption and the ability to receive charitable contributions under IRC § 170. (Originally prepared for a panel at the January 2013 American Bar Association Tax Section.)
• Federal Substantiation and Disclosure Requirements - an overview of the substantiation and disclosure requirements imposed on 501(c)(3) charities and their donors.
• IRC Section 4945(f). Complexities and Unanswered Questions, by Elizabeth Kingsley - an article that examines the technical complexity of rules that allow charities to receive funding for voter registration work.

 

Internal Revenue Service

Obtaining Exempt Status from the IRS

• Apply for an Employer Identification Number (EIN)
• Where’s My Application – Check the status of your application for recognition of exemption with the IRS.
• Tax Exempt Organization Search – Check to see if your application has been approved or research other exempt organizations.
• Section 501(c)(3) Organizations
  • Form 1023-EZ, Streamline Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code (file through gov) – Streamlined application for certain small organizations applying for recognition under section 501(c)(3) (instructions)
  • Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (file through pay.gov) – Application for organizations applying for recognition under section 501(c)(3) that don’t qualify for Form 1023-EZ (instructions)
• Section 501(c)(4) Organizations (Social Welfare Organizations)
  • Form 8976, Notice of Intent to Operate Under Section 501(c)(4) (file through Form 8976 Electronic Notice Registration System) – Social welfare organizations must submit a notice of intent to operate under section 501(c)(4) within 60 days of its formation (IRS FAQs)
  • Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code (file through gov) – Application for social welfare organizations (instructions)
• Other Section 501(c) Organizations
  • Form 1024, Application for Recognition under Section 501(a) or Section 521 (file through gov) – Application for organizations applying for recognition under other subsections of section 501(c) other than section 501(c)(3) or 501(c)(4) (instructions)
• Miscellaneous Determinations
  • Form 8940, Request for Miscellaneous Determination (file through gov) – Form used to request the following determinations (instructions):
    • Advance approval of certain set-asides described in section 4942(g)(2)
    • Advance approval of voter registration activities described in section 4945(f)
    • Advance approval of scholarship procedures described in section 4945(g)
    • Exception from Form 990 filing requirement
    • Advance approval that a potential grant or contribution constitutes an “unusual grant”
    • Changes in Type (or initial determination of Type) of section 509(a)(3) supporting organizations
    • Reclassification of foundation status, including a voluntary request from a public charity for private foundation status
    • Termination of private foundation status under section 507(b)(1)(B) – advance ruling request
    • Notice Only – termination of private foundation status under section 507(b)(1)(B)
    • Termination of private foundation status under section 507(b)(1)(B) – 60-month period ended
    • Voluntary termination of section 501(c)(3) recognition by a Government Entity
    • Canadian registered charities: listing on Pub. 78 Data and/or public charity classification

Annual Information Returns Submitted to the IRS

The Form 990, 990-EZ, or 990-PF must be filed by the 15^th day of the 5^th month after the end of the organization’s accounting period. For calendar year taxpayers, Form 990, 990-EZ, or 990-PF is due May 15 of the following year. For non-calendar year taxpayers, the IRS maintains a table showing the un-extended and extended due date of the Form 990 series return based on the end date of the organization’s taxable year.

Form 990, 990-EZ, and 990-PF are required to be filed electronically through an authorized Modernized e-File (MeF) provider. The IRS maintains a list of authorized MeF providers that is updated annually.

• Form 990-N (e-Postcard) (file through IRS Form 990-N Electronic Filing System) – Annual notice for exempt organizations with annual gross receipts of $50,000 or less. Filed online through the IRS Form 990-N Electronic Filing System (user guide)
• Form 990-EZ, Short Return of Organization Exempt from Income Tax (e-file) – Annual information return for organizations with annual gross receipts greater than $50,000 but less than $100,000 (form) (instructions)
• Form 990, Return of Organization Exempt from Income Tax (e-file) – Annual information return for organizations, other than private foundations, not eligible to file Form 990-N or 990-EZ (form) (instructions)
• Form 990-PF, Return of Private Foundation (e-file) – Annual information return for private foundations (form) (instructions)
• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code (form) (instructions) (due dates)
• Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)) (form) (instructions)
• Form 8868, Application for Extension of Time to File an Exempt Organization Return (paper or e-file) – file by the un-extended due date of your organization’s Form 990 series return to obtain an automatic 6-month extension of time to file (form)
• Authorized Modernized e-file (MeF) business providers – the IRS maintains a list of authorized MeF providers that can be used to submit any return required to be e-filed. The list is updated regularly

Political Organizations

• Publication 4216, Political Organization Filing and Disclosure Filing Process User Guide
• Form 8871, Political Organization Notice of Section 527 Status (file online through IRS website) – initial notice of political organization status (form contents) (instructions)
• Form 8872, Political Organization Report of Contributions and Expenditures (file online through IRS website) – used to file periodic reports (form preview) (instruction)
• Form 990 Series Return (see above) (IRS FAQs)
• Form 1120-POL, S. Income Tax Return for Certain Political Organizations (e-file) – (form) (instructions)
• Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns – Extension form for Form 1120-POL (form) (instructions)

Technical Resources

• Annual Revenue Procedures – The IRS annually publishes in the Internal Revenue Bulletin revenue procedures that set forth procedures for obtaining determinations, private letter rulings, and other technical advice from the IRS. The annual revenue procedures are always published in the first issue of the Internal Revenue Bulletin published in the new year (i.e. I.R.B. YEAR-1).
  • Proc. 2024-1 contains procedures for letter rulings and information letters issued by the Offices of Associate Chief Counsel
  • Proc. 2024-2 explains how an Associate office within the Office of Chief Counsel provides technical advice (via a technical advice memorandum or TAM)
  • Proc. 2024-3 provides a list of areas the Offices of Associate Chief Counsel will not issue letter rulings
  • Proc. 2024-5 sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements
• IRS Exempt Organization, Continuing Professional Education Articles – These articles were published between 1979 and 2004 on a variety of tax topics relevant to exempt organizations. The most useful way to search the articles is by using the topical index.