A Tax Guide for Churches and Religious Organizations
(Separate Website)
Your benefits and responsibilities under the federal tax law.
By: IRS
Read this in:
Spanish / Español
Charitable Contributions: Substantiation and Disclosure Requirements
(Separate Website)
Information for non-profits and donors about the laws that govern tax-deductible contributions.
By: IRS
Compliance Guide for 501(c)(3) Public Charities
(Separate Website)
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
(Separate Website)
An IRS Guide to Determining the Value of Property that has been donated to your organization.
By: IRS
Election Year Activities and Non-Profits
(Separate Website)
Information about what non-profits can and cannot do during election years.
By: IRS
IRS FILING REQUIREMENTS FOR FILING THE 990-N and EZ This alert discusses the IRS one-time
reprieve for small nonprofit
organizations that have not filed the
required Form 900-N during the past
three years.
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
Non-Profit Transparency - What Your Organization Must Do to Satisfy the IRS This alert discusses what business records a nonprofit must make available for public inspection in order to satisfy under the Internal Revenue Code.
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. Updated June 2010.
By: D.C. Bar Pro Bono Program
Reporting Requirements for Non-Cash Charitable Donations under the New Form 990 This alert discusses the IRS reporting requirements for non-cash charitable donations.
By: D.C. Bar Pro Bono Program
Tax on Unrelated Business Income
(Separate Website)
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
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