(a)
—
(other than 501(c)(3) Public Charities
and Private Foundations)
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
Resources for tax-exempt organizations
Compliance Guide for
Tax-Exempt Organizations
Internal Revenue Service
Tax Exempt and
Government Entities
Exempt Organizations
Covers:
0
5 1
What activities may jeopardize
an organization’s tax-exempt status? . . . . . . . . . . . . . . . . . . . . 2
Private Benefit and Inurement . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Political Campaign Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Legislative Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
What federal information returns,
tax returns and notices must be filed? . . . . . . . . . . . . . . . . . . . 7
Form 990, Return of Organization Exempt From
Income Tax, Form 990-EZ, Short Form Return
of
Organization Exempt From Income Tax and
Form 990-N, Electronic Notice (e-Postcard) for
T ax-Exempt Organizations not Required To File
Form 990 or 990-EZ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Form 990-T, Exempt Organization
Business Income Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . 13
Employment Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Why keep records? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Evaluate Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Monitor Budgetary Results . . . . . . . . . . . . . . .