In Pub. 4220, the IRS presents general guidelines for organizations that seek tax-exempt status under section 501(c)(3). Content includes references to the statute, Treasury regulations, other IRS publications that explain the requirements for tax-exempt status, and IRS forms with instructions.  MORE »

The IRS has released Pub. 4221-PC in which it addresses activities that could jeopardize a public charity's tax-exempt status. It identifies general compliance requirements on recordkeeping, reporting, and disclosure for exempt organizations (EO's) described in section 501(c)(3) of the Code that are classified as public charities.  MORE »

The IRS has released Pub. 4221-NC, a Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations), which covers activities that may jeopardize exempt status, Federal information returns, tax returns or notices that must be filed, recordkeeping why, what, when changes to be reported to the IRS, required public disclosures, and resources for tax-exempt organizations.  MORE »

The IRS has released Publications 1457, 1458 and 1459 in which it illustrates the method for using actuarial factors for certain income tax valuations of future interests. Of note is a new mortality Table 2000CM which is effective for gifts made after April 30, 2009.  MORE »

The IRS has released revised Publication 557 - Tax-Exempt Status for Your Organization (June 2008). The publication incorporates numerous changes in law brought about by the Pension Protection Act of 2006 that affect tax-exempt organizations.  MORE »

The IRS has revised Publication 1771 - "Charitable Contributions -- Substantiation and Disclosure Requirements," which explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.  MORE »

The IRS has revised Publication 4303, "A Donor's Guide to Vehicle Donations." The guide provides general guidelines on selecting a charity, qualifying for tax deduction, and valuation. It is considered a companion brochure to Publication 4302, "A Charity's Guide to Vehicle Donations."  MORE »

The IRS has issued a revised version of Publication 950 - Introduction to Gift and Estate Taxes. The 12-page pamphlet, which covers recent developments, unified credit, filing amount thresholds for estate tax and GSST, is designed for taxpayers and offers a valuable source of clear and concise information for communication to clients.  MORE »

The IRS has released new Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes. The form is used by donee organizations to report the contribution of qualified vehicles to the IRS under new IRC section 170(f)(12). The form may also be used to provide the donor with a contemporaneous written acknowledgment of the contribution.  MORE »

The Service has released Publication 4302 (Rev. Aug. 2004), A Charity's Guide to Car Donations.  MORE »