A Tax Guide for Churches and Religious Organizations Your benefits and responsibilities under the federal tax law.
By: IRS
Read this in:
Spanish / Español
Charitable Contributions: Substantiation and Disclosure Requirements Information for non-profits and donors about the laws that govern tax-deductible contributions.
By: IRS
Compliance Guide for 501(c)(3) Public Charities Covers activities that may jeopardize a charity's exempt status; federal information returns, tax returns or notices that must be filed; recordkeeping; changes to be reported to the IRS; required public disclosures; and resources for public charities.
By: Internal Revenue Service
Determining the Value of Donated Property An IRS Guide to Determining the Value of Property that has been donated to your organization.
By: IRS
Election Year Activities and Non-Profits Information about what non-profits can and cannot do during election years.
By: Internal Revenue Service
Keeping Corporate Minutes Provides information about complying with the IRS's requirement that 501(c)(3) organizations maintain minutes of board meetings as an indication of good corporate governance.
By: D.C. Bar Pro Bono Program
Non-Profit Executive Compensation Offers guidance on IRS guidelines concerning the reasonableness of non-profit executive compensation.
By: D.C. Bar Pro Bono Program
Political Activity Guidelines Information about monitoring your Section 501(c)(3)'s activities with respect to political campaigns.
By: D.C. Bar Pro Bono Program
Tax on Unrelated Business Income Tax-exempt organizations are not taxed on income from activities that are charitable, educational, or otherwise related to the basis for its exemption. This publication covers the rules about taxes on business income that is not related to an organization's exempt purpose.
By: IRS
Tax-Exempt Organizations Alert: Conflict of Interest Policies Information about the development of conflict of interest policies for non-profit organizations, including why they are important and how to go about developing one.
By: D.C. Bar Pro Bono Program
Tax-Exempt Organizations Alert: Whistleblower Policies This article discusses the nature of a whistleblower policy and explains why every tax-exempt organization should have one.
By: D.C. Bar Pro Bono Program
Tax-Exempt Status IRS regulations regarding tax-exempt status.
By: IRS
Adobe Acrobat Reader required. (If you are using a screen reader that does not support PDF format, copy the PDF link, and use the Access Adobe online form to convert this file to HMTL text.)
LawHelp.org/DC is a project of the D.C. Consortium of Legal Service Providers with financial support provided by the D.C. Bar Foundation and the Legal Services Corporation.