ABC’s for Exempt Organizations – from the IRS


The IRS article “ABC’s for Exempt Organizations[revised 8/9/16] features links that a founder or manager of a new organization may find helpful on subjects including:

  • Life Cycle of an Exempt Organization: Helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS. Separate life cycle sites are provided for public charities, private foundations, social welfare organizations, labor organizations, agricultural or horticultural organizations, and business leagues (trade associations).
  • Applying for Tax-Exempt Status (brochure): Criteria and procedures for applying for 501(c)(3) tax-exempt status.
  • Compliance Guide for 501(c)(3) Public Charities (brochure): Activities that may jeopardize a charity’s exempt status, federal tax filings, recordkeeping, changes to be reported to the IRS, required public disclosures, and IRS resources. Separate guides are available for private foundations and other types of exempt organizations.
  • Frequently Asked Questions About Tax-Exempt Organizations
  • EO Forms and Publications: IRS forms, publications, and internal training materials relating to tax-exempt organizations.
  • Employment Taxes for Exempt Organizations: Links to information about employment taxes for tax-exempt organizations.
  • Schedule of Events: Workshops and conferences for exempt organizations.
  • Navigating IRS Resources, on-line educational material available from, may be a good place to start exploring the microsite’s content.
  • Retirement Plan Information for Exempt Organizations: Information and resources for tax-exempt organizations interested in establishing retirement plans for employees.
  • Exempt Organizations Products and Services Catalog (brochure): Resources for exempt organizations.
  • Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
  • EO Select Check online search tool.
  • Stay Exempt, an IRS site created for 501(c)(3) organizations.