Stay Exempt

Tax Basics for Exempt Organizations

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Welcome to Stay Exempt,
an IRS "micro" site...

…created especially for 501(c)(3) organizations! Whether you are new to the world of tax exempt organizations, an old hand at managing them, or a tax professional who works with them, you will find something of interest here.

Feel free to explore the site – the educational resources here are many and varied:

  • Newcomers to the world of exempt organizations might want to start with the Virtual Workshop tab. It leads to a set of five interactive lessons covering tax basics for 501(c)(3) organizations. You can learn and test yourself on the IRS rules and regulations that managers and volunteers of tax-exempt organizations need to know.
  • Once you have the basics covered, browse the EO Mini-Courses, which cover many additional exempt organizations tax topics. Whether you want to apply for tax-exempt status, deduct charitable contributions, or fill out Form 990, Return of Organizations Exempt from Income Tax, find out how here.
  • For the latest IRS news on tax policies and services affecting exempt organizations, check out the links under News and Information. Quick Links help you navigate to our most popular pages, both here and on IRS.gov.

StayExempt is brought to you by IRS Tax Exempt and Government Entities, Exempt Organizations. We know how hard you work to achieve your organization’s mission. We hope StayExempt makes complying with federal tax rules easier, so you can continue to focus on your important work.

News and Information

Most tax-exempt organizations, other than churches, must file a yearly return or notice with the IRS. If an organization does not file annually for three consecutive years, it loses its tax-exempt status. More about Exempt Organizations.
UPDATE: The IRS announced a one-time relief program for small organizations that have not filed for three consecutive years. File by October 15, 2010 and preserve your tax-exempt status! Tax Tip

Affordable Care Act Tax Provisions:  Information about tax provisions in new law expanding health coverage, including provisions that affect tax-exempt organizations, such as the excise tax on indoor tanning services and small employer health care tax credit.  More about the Affordable Care Act Tax Provisions.

Thinking about applying for tax-exempt status? The user fee for applying has changed for 2010. More about the User Fee Program for Tax Exempt organizations.

The IRS has tips, tools, and more to help you file a complete, error-free Form 990 or 990-EZ. More about filing Forms 990 or 990-EZ.

Quick Links

Exempt Organizations Glossary of Terms

IRS Forms and Publications for Exempt Organizations

Charities and Non-Profits Home Page on IRS.gov

Sign up to receive EO Update, the IRS Newsletter for Exempt Organizations