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About Richard Keyt

The author of this article is Richard Keyt, an Arizona business law attorney who has formed 4,600+ Arizona companies, including many nonprofit corporations. Connect with Richard on Google+

Tax Exempt Organizations Required Filings

Although they are exempt from income taxation, exempt organizations are generally required to file annual returns of their income and expenses with the Internal Revenue Service. Small tax-exempt organizations with gross receipts under a certain threshold may be required to file an annual electronic notice. Some organizations, such as churches and certain church-affiliated organizations, are not required to file annual returns or notices.

If an organization has unrelated business income, it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, exempt organizations may be required to file other returns of and pay employment taxes. Some organizations may be required to file certain returns electronically.

In addition to required filings, a charity may have other ongoing compliance obligations.

Interactive Training

Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.

Additional information

2020-03-02T22:04:30-07:00December 21st, 2019|IRS News|0 Comments

IRS’ Tax Exempt Organization Search Tool

The IRS’ Tax Exempt Organization Search helps users find information about a tax-exempt organization’s federal tax status and filings. You can find:

  • Organizations eligible to receive tax-deductible charitable contributions (Pub 78 data).
    • Users may rely on this list in determining deductibility of their contributions. (Users may also download a complete list.) Data posting date: 02-10-2020
    • Be aware of the following when searching for organizations that can receive tax-deductible contributions:
      1. Certain eligible donees (i.e., churches, group ruling subordinates, and governmental units) may not be listed. See Other Eligible Donees for more information.
      2. “Doing business as” (also known as DBA) names of organizations are not listed. See Search Tips for additional guidance.
  • Automatically revoked organizations
    • By law, tax-exempt status is revoked when an organization does not file required Form 990-series returns or notices annually for three consecutive years. The automatic revocation date listed for each organization is historical; it reflects an organization’s effective date of automatic revocation, but not necessarily its current tax-exempt status. The organization may have applied to the IRS for reinstatement of exemption and been recognized by the IRS as tax-exempt after its effective date of automatic revocation. (Users may also download a complete list.) Data posting date: 02-10-2020
  • IRS determination letters dated on or after January 1, 2014
    • IRS issues a determination letter recognizing an organization as tax-exempt under the sub-section for which it applied. An organization must apply and pay a user fee to receive a determination letter. Data posting date: 02-14-2020
  • Form 990-series returns
    • Forms 990, 990-EZ, 990-PF and 990-T (990-T returns for 501(c)(3) organizations only). (Users may also download a complete list.) Data posting date: 01-24-2020

  • Organizations that have filed a Form 990-N (e-Postcard)
    • Form 990-N (e-Postcard) is an annual electronic notice most small tax-exempt organizations (annual gross receipts normally $50,000 or less) are eligible to file instead of Form 990 or Form 990-EZ. (Users may also download a complete list.) Data posting date: 03-02-2020

Search Tips for Tax Exempt Organization Search

JAWS Users should visit Tax Exempt Organization Search: Frequently Asked Questions for information on how to use the search tool.

Additional information

2020-03-02T21:57:22-07:00October 2nd, 2019|IRS News|0 Comments

Newspaper Publication of Articles Eliminated for Maricopa & Pima Counties

Effective January 1, 2017, Arizona nonprofit corporation law was modified to eliminate the previous requirement that all new Arizona nonprofit corporations must publish their Articles of Incorporation in a newspaper approved by the Arizona Corporation Commission.  That’s the good news.  The bad news is that the publication requirement will continue for all Arizona nonprofit corporations that have a known place of business in a county other than Maricopa or Pima.

Criminals Test Stolen Credit-Card Numbers on Charity Websites

The Chronicle of Philanthropy:  “Criminals are using poorly protected charity websites to test the validity of stolen credit-card numbers, cybersecurity experts said this week, costing some groups thousands of dollars. Simplified online donation pages make it easy for people to give — but also serve as prime testing ground for credit-card thieves.  ‘There’s a giant target painted on the industry’s back that is very advantageous for credit-card thieves,’ said Kevin Conroy, chief product officer at GlobalGiving.  Although not a new problem, it is now “near universal,” said Matt Holford, chief technology officer at DoSomething.org.”

2015-09-26T08:40:14-07:00September 17th, 2015|Charity News|0 Comments

Tax Exemptions for Religious Institutions: A Primer

Washington Post:  “Today, the IRS’s requirements for any group seeking tax-free status are relatively simple. The organization must be set up and operated “exclusively for religious, educational, scientific, or other charitable purposes,” its earnings shouldn’t benefit private individuals, it shouldn’t attempt to influence legislation or intervene in political campaigns, and its purpose and activities may not be illegal or violate fundamental public policy. The current IRS tax guide states that churches automatically qualify for federal income tax exemption under rule 501(c)(3) without even needing to apply. . . . But recent developments may mean things are about to change.”

2018-01-14T10:38:13-07:00September 14th, 2015|Religious Institutions|0 Comments

First Church of Cannabis Gets 501(c)(3) Tax Exemption from IRS

USA Today:  “Emotions appeared to be sky high at the newly formed First Church of Cannabis after the Internal Revenue Service granted it nonprofit status.  The designation means donors can deduct gifts to the church on their federal tax returns if they itemize and the church is eligible for a property-tax exemption in Indiana. The organization has raised $10,905 in a gofundme.com solicitation but has not found a home yet.  “What a GLORIOUS DAY it is folks,” the founder and grand poohbah, Bill Levin, wrote May 26 in a Facebook post announcing the church’s IRS approval as 501 (c) (3) charitable organization.

2018-01-14T10:38:13-07:00June 6th, 2015|Charitable Organizations, Charity News, IRS News|0 Comments