Tax Exempt and Government Entities Division and Exempt Organizations
• Webinar Starting Off Right: What New Non-501(c)(3) Organizations Need to Know
• Starting Off Right: What New Non-501(c)(3) Organizations Need to Know
• “Determination” Letter IRS recognizes your tax-exempt status Includes: Compliance Guide for Tax-Exempt Organizations (Publication 4221-NC)
• 5 Areas to Watch
• Basic Requirements
• Prohibition on Private Benefit/ Inurement
• Examples: dividends unreasonable compensation property transferred at below fair market value.
• Inurement can differ for different types of organizations, depending on their exempt purposes. Check www.irs.gov/eo
• Intermediate Sanctions (Excise taxes)
• Intermediate Sanctions Excess Benefit Transaction
• Ask the Audience
• Lobbying and Legislative Activities
• Lobbying and Legislative Activities
• Lobbying and Legislative Activities
• Lobbying and Legislative Activities
• Lobbying and Membership Dues
• Lobbying and Membership Dues
• Lobbying and Membership Dues
• Political Activity
• Political Activity
• Unrelated Business Income (UBI)
• Unrelated Business Income (UBI)
• Unrelated Business Income (UBI)
• Unrelated Business Income (UBI)
• Unrelated Business Income (UBI)
• Filing Requirements
• Filing Requirements
• Filing Requirements
• Filing Requirements
• Starting Off Right: What New Non-501(c)(3) Organizations Need to Know
• Starting Off Right: What New Non-501(c)(3) Organizations Need to Know
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Membership Organizations
• Internet Resources IRS Exempt Organizations Web page www.irs.gov/eo Life Cycles of Exempt Organizations
• EO Education & Outreach Resources
• “CPE” articles
• Internet Resources EO Update e-mail newsletter Subscribe at www.irs.gov/eo
• Internet Resources www.stayexempt.irs.gov -- Online courses and workshops for tax-exempt organizations
• Internet Resources Business Information – www.irs.gov/business
• Toll-free assistance for tax-exempt organizations 877-829-5500
• Starting Off Right: What New Non-501(c)(3) Organizations Need to Know
Other Material
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