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IRS and Tax-Exempt Team Publications

Guidance Regarding Organization and Start-Up

1. IRS Publication 557 (Tax-Exempt Status for Your Organization)
2. IRS Publication 583 (Starting a Business and Keeping Records)
3. IRS Publication 4220 (Applying for 501(c)(3) Tax-Exempt Status)
4. IRS Publication 4573 (Group Exemptions)
5. Team Publication (Setting the Record Straight – Not Everything Goes)
6. Team Publication (New 990 Regs)

Guidance Regarding Employment and Employees

1. IRS Publication 15 (Circular E, Employer’s Tax Guide)
2. IRS Publication 15-A (Employer’s Supplemental Tax Guide (Fringe Benefits)

Guidance Regarding Charitable Giving and Fundraising

1. IRS Publication 526 (Charitable Contributions)
2. IRS Publication 3079 (Charitable Gaming Publication for Tax-Exempt Organizations)
3. IRS Notice 1335 (Charitable Gaming Activities)
4. IRS Notice 1340 (Tax-Exempt Organizations and Raffle Prizes – Reporting Requirements and Federal Income Tax Withholding)
5. IRS Publication 1771 (Charitable contributions: substantiation and disclosure requirements)
6. IRS Publication 4302 (A Charity’s Guide to Vehicle Donation)
7. IRS Publication 4303 (A Donor’s Guide to Vehicle Donation)

Guidance Regarding Ongoing Operations and Compliance – Public Charities

1. IRS Publication 4221-PC (Compliance Guide for 501(c)(3) Public Charities)
2. IRS Publication 3833 (Disaster Relief, Providing Assistance Through Charitable Organizations)
3. IRS Publication 4630 (Exempt Organizations Products and Services Navigator)
4. Team Publication (Community Benefit Standard Extended under Section 501(r) for 501(c)(3) Hospitals)

Guidance Regarding Ongoing Operations and Compliance – Private Foundations

1. IRS Publication 4221-PF (Compliance Guide for 501(c)(3) Private Foundations)
2. Team Publication (Tax-Advantaged Ways to Utilize a Corporate-Sponsored Charity)
3. Team Publication (Artists Seeking Grants – The Laws that Govern the Givers of the Grant)

Guidance Regarding Charitable and Split-Interest Trusts

1. Team Publication (A Primer on Lifetime Charitable Lead Trusts)

Guidance Regarding Form 990

1. IRS Publication 4740 (New Form 990 Preparation Checklist)
2. IRS Publication 4741 (The New Form 990: What Every Tax-Exempt Organization Needs to Know)
3. IRS Publication 4752 (The New e-Postcard (Form 990-N)— What Smaller Organizations Need to Know to Stay Tax-Exempt)
4. Team Publication (Small Tax-Exempt Organization Filing Requirement)
5. Team Publication (The New Form 990: Having Good Policies is Good Policy)

Guidance Regarding Joint Ventures, Mergers, and Dissolution

1. Team Publication (Structuring Joint Ventures)
2. Team Publication  (Changes in Non-profit Merger Rules)
3. IRS Publication 4779 (Facts about Terminating or Merging Your Exempt Organization)

Guidance Regarding Unrelated Business Income Tax

1. IRS Publication 598 (Tax on Unrelated Business Income of Exempt Organizations)

Guidance Regarding Lobbying and Campaign Activities

1. IRS Notice 1333 (Nondeductible Lobbying and Political Expenditures)

Guidance Regarding Churches and Religious Organizations

1. IRS Publication 1828 (Tax Guide for Churches and Religious Organizations)
2. Publication 517 (Social Security and Other Information for Members of the Clergy and Other Religious Workers)
3. Team Publication (From Rubik’s Cube to Checkers: Determining Church Status Is Not as Hard as You Think)

Guidance Regarding Other Tax-Exempt Organizations

1. IRS Publication 4221-NC (Compliance Guide for Tax-Exempt Organizations (other than those described in section 501(c)(3)))
2. IRS Publication 3386 (Tax Guide for Veterans Organizations)

Guidance Regarding Audits and Appeals

1. IRS Publication 892 (Exempt Organization Appeal Procedures for Unagreed Issues)
2. IRS Publication 4386 (Compliance Checks: Examination, Audit or Compliance Check)