Independent Sector | Public Policy -- Accountability and Oversight

Public Policy

Guidance from the IRS Charities website:

IRS Guidance on charitable provisions in the Pension Protection Act

IRS Guidelines on Election Activity

IRS Stay Exempt website provides tools and training for 501(c)(3) organizations

Life Cycle of a Public Charity - information, guidance, and forms that nonprofits need through the different phases of their "life cycle."...8/6/04

Life Cycle of Private Foundation...10/21/05

Applying for 501(c)(3) Tax-Exempt Status (PDF)...11/19/03

Compliance Guide for 501(c)(3) Public Charities (PDF)...10/07

Compliance Guide for 501(c)(3) Private Foundations (PDF)...10/07

Tax Guide for Churches and Religious Organizations (PDF)...6/08

Charitable Contributions Substantiation and Disclosure Requirements (PDF)...10/07

Compensation and Intermediate Sanctions

IRS web links to State Charity Offices

IRS Oversight of Exempt Organizations

IRS sends compliance questionnaire to 400 colleges and universities....10/1/08
IRS eliminates advance ruling process for organizations seeking tax exempt status...9/8/08
IRS releases instructions for Forms 990 and 990-EZ ...9/10/08
IRS Advisory Committee on Tax Exempt and Government Entities (ACT) report recommends that the IRS proceed in the area of nonprofit governance, but with caution...6/11/08
IRS Releases Guidance on Form 990-T Disclosure...5/9/08
IRS Political Activities Compliance Initiative for 2008, including updated education and enforcement resources...4/18/08
IRS Issues Rule on Excess Benefit and Loss of Tax-Exempt Status...3/28/08
IRS guide sheets that IRS specialists will use for determining whether supporting organizations meet certain tests and avoid inappropriate private benefit...3/24/08
IRS releases Exempt Employer's Toolkit commonly needed by tax-exempt organizations that compensate their employees...3/24/08
New IRS document, Governance and Related Topics for 501(c)(3) Organizations...2/28/08
The Exempt Organizations division of the IRS has issued Implementing Guidelines (PDF) laying out its work plan and goals for FY2008...12/14/07
Form 990-N
Small nonprofits that are currently exempt from filing the Form 990 because they have annual gross receipts of $25,000 or less are required to file a new Form 990-N Electronic Notice (e-Postcard) beginning in 2008. Read more about this new notice...1/04/08
IRS Advisory Committee on Tax Exempt and Government Entities (ACT) report recommends a voluntary compliance program for filing missing Form 990s...6/14/07
IRS Guidance on 501(c)(3) Political Activity
The IRS released guidance (PDF) in Revenue Ruling 2007-41 on facts and circumstances it considers when determining whether a charitable organization has engaged in prohibited political activities. The IRS also released its Political Activity Compliance Initiative report for the 2006 election cycle (PACI 2006) (PDF), summarizing cases of alleged political intervention by 501(c)(3) organizations handled during that election period.....6/5/07 More
E-filing Requirements
Nonprofits should check current e-filing rules, since the IRS is now requiring more organizations to file electronically. More on electronic filing.
Independent Sector Calls for Increased Funding for IRS ...4/12/07
The IRS issued the results of a study of executive compensation (PDF) at tax-exempt organizations that revealed problems with improper reporting of compensation paid to officers and other employees on Form 990 and 990-PF returns...3/07
The IRS has launched an interactive web-based tool to assist 501(c)(3) organizations in complying with tax law. The Stay Exempt website provides tools and training on public charity classification; unrelated business income; filing the Form 990; employment issues; disclosure requirements; and activities that will jeopardize an organization’s tax status.

See IRS Guidance from previous years