The Law Firm for Non-Profits, P.C.

 
IRS Regulations and Forms

IRS Filing Requirements and Forms

IRS Forms for Tax-Exempt Organizations
IRS Publications of Interest to Tax-Exempt Organizations
Additional IRS Resources

IRS Forms for Tax-Exempt Organizations

  • Federal Annual Information Return (Form IRS 990) Required of public charities if the organization's income from all sources is $25,000 or more. It is recommended it be filed regardless. A "short" version (Form IRS 990-EZ) is also available for those public charities that qualify. For instructions for both, click here.
  • Federal Annual Information Return (Form IRS 990-PF) required of all private foundations and private operating foundations. NOTE that federal regulations mandate that private foundations must also file their Form 990-PF with the Attorney General of (1) the state in which its principal office is located, (2) the state in which it is incorporated, (3) each state in which the foundation is required to report in any fashion concerning its organization, assets or activities, and (4) each state with which the organization has registered or otherwise notified that it intends to be, or is, a charitable organization or a holder of property devoted to a charitable purpose. Instructions.
  • Form 990-T for reporting unrelated business income. Instructions
  • Form 8822 -- Change of Address. File this to report all changes of address with the IRS.
  • Form 5578 Annual Report of Racial Nondiscrimination required of all tax-exempt private schools.

IRS Publications of Interest to Tax-Exempt Organizations

  • Tax Exempt Status for Your Organization (The IRS's basic publication on tax-exemption) (Publication 557)
  • Tax Information for Private Foundations and Foundation Managers (Publication 578)
  • Tax on Unrelated Business Income of Exempt Organizations (Publication 598)
  • Substantiation and Disclosure Requirements for Charitable Contributions (Publication 1771)
  • Tax Guide for  for Churches and Other Religious Organizations (Publication 1828)
  • The IRS toll-free tax exempt organizations hotline number is 877-829-5500
 

 

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