Charities and nonprofits | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li class="active"><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461" class="is-active" aria-current="page">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li class="active active-trail"> <a href="/charities-and-nonprofits" class="active-trail is-active" data-drupal-link-system-path="node/58461" aria-current="page">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct 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</div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/58461" class="en is-active" aria-current="page"><a href="/charities-and-nonprofits" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/58461" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/58461" class="es"><a href="/es/charities-and-nonprofits" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/58461">Español</a></li><li hreflang="zh-hans" 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Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="child" lang="en" xml:lang="en" hreflang="en">Individuals</a> </li> <li class="level-2" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="child" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="parent" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/exempt-organization-types" title="Exempt organization types" id="term-27361" rel="child" lang="en" xml:lang="en" hreflang="en">Exempt organization types</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/life-cycle-of-an-exempt-organization" title="Lifecycle of an exempt organization" id="term-17566" rel="child" lang="en" xml:lang="en" hreflang="en">Lifecycle of an exempt organization</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/annual-filing-and-forms" title="Annual filing and forms" id="term-17441" rel="child" lang="en" xml:lang="en" hreflang="en">Annual filing and forms</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/charitable-contributions" title="Charitable contributions" id="term-17521" rel="child" lang="en" xml:lang="en" hreflang="en">Charitable contributions</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/tax-exempt-organization-search" title="Search for charities" id="term-17731" rel="child" lang="en" xml:lang="en" hreflang="en">Search for charities</a> </li> <li class="level-3" data-indent-level="3"> <a href="/charities-non-profits/calendar-of-events" title="Education sessions" id="term-17556" rel="child" lang="en" xml:lang="en" hreflang="en">Education sessions</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Clean Energy Tax Credit benefits available</h2> <p>Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9243c0ef-c570-4912-8a0f-cd86339cdf12" href="/credits-deductions/elective-pay-and-transferability" title="Elective pay and transferability">elective pay and transferability of clean energy tax credits</a>.</p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="eac246b5-513c-4515-99bc-ea6487964845" href="https://www.irs.gov/pub/irs-pdf/p5884.pdf" title="1123 Publ 5884 (PDF)">Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions <span class="link-label label-file label-file-pdf">PDF</span></a></p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:c2a84c72-08c7-4f2b-969d-13080cc38757" class="block block-block-content block-block-contentc2a84c72-08c7-4f2b-969d-13080cc38757 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Tax Exempt Organization Search (TEOS)</h2> <p>Use the TEOS tool to find information on an organization’s status and filings</p> <p> </p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/charities-non-profits/tax-exempt-organization-search' class="btn btn-primary pup-content-box-btn">Search organizations</a> </div> </div> </div> </div> </section> </div> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:3184abaa-a737-48df-92fa-69a447455ae5" class="block block-block-content block-block-content3184abaa-a737-48df-92fa-69a447455ae5 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Annual filing and forms</h2> <p>990-series forms, requirements and tips to help you complete your annual reporting and filing</p> <p> </p> <p> </p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/charities-non-profits/annual-filing-and-forms' class="btn btn-primary pup-content-box-btn">Find filing forms</a> </div> </div> </div> </div> </section> </div> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <div class="pup-content-box-with-buttons"> <section data-block-plugin-id="block_content:25eea5ea-fd46-4261-8c16-378891c107b5" class="block block-block-content block-block-content25eea5ea-fd46-4261-8c16-378891c107b5 clearfix"> <div class="pup-content-box-title"></div> <div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Employer identification number (EIN)</h2> <p>Get an EIN to apply for tax-exempt status and file returns. Be sure you are a legally formed organization before applying for an EIN</p> </div> </div> <div class="row"> <div class = "col-md-12 col-sm-12 col-xs-12"> <div class=""> <div class="paragraph paragraph--type--pup-button-links paragraph--view-mode--default"> <a href='/businesses/small-businesses-self-employed/get-an-employer-identification-number' class="btn btn-primary pup-content-box-btn">Apply</a> </div> </div> </div> </div> </section> </div> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:7de6aa6b-cc3c-40f9-9e43-baa2aeb752f6" class="block block-block-content block-block-content7de6aa6b-cc3c-40f9-9e43-baa2aeb752f6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Tax exemption</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="604da756-2110-4848-bb5c-2b6264aea099" href="/charities-non-profits/applying-for-tax-exempt-status" title="Applying for tax exempt status">Apply for tax-exempt status</a><br> How to apply for IRS recognition of tax-exempt status</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="31c378b9-e861-455c-b71a-98bc1e3d09f7" href="/charities-non-profits/life-cycle-of-an-exempt-organization" title="Life Cycle of an Exempt Organization">Lifecycle of an EO</a><br> Information about five stages in an exempt organization’s lifecycle</p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="808be240-8a8f-4a74-bb34-944d54fa8bd0" href="/charities-non-profits/charitable-organizations/automatic-revocation-how-to-have-your-tax-exempt-status-reinstated" title="Automatic revocation - how to have your tax-exempt status reinstated">Reinstate tax-exempt status</a><br> What to do if your tax-exempt status is revoked</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fourth-row-col-1"> <section data-block-plugin-id="block_content:d590edce-0ce0-4a33-84d8-742bcd354f9d" class="block block-block-content block-block-contentd590edce-0ce0-4a33-84d8-742bcd354f9d open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Charitable contributions</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9a6124ea-a420-40c8-bf38-20e9d12ea9e9" href="/charities-non-profits/charitable-contributions" title="Charitable contributions">Charitable contributions</a><br> Learn about tax-deductible charitable contributions</p> <p> </p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9d7e6238-3227-4311-88b1-2a1d53a43369" href="/charities-non-profits/contributors/tax-information-on-donated-property" title="Tax information on donated property">Noncash charitable contributions</a><br> Learn about making charitable contributions of property</p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-fifth-row-col-1"> <section data-block-plugin-id="block_content:a73fe612-dd4c-4dd8-9d90-bcb64c0fe9a4" class="block block-block-content block-block-contenta73fe612-dd4c-4dd8-9d90-bcb64c0fe9a4 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Exempt organization types</h2> <div> <div style="width: 45%; float: left;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="de2c7dc8-5f71-4ead-b3d9-54dcda00a7c6" href="/charities-non-profits/charitable-organizations" title="Charitable organizations ">Charitable organizations — IRC 501(c)(3)</a><br> Organizations that are organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational or other specified purposes.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e242824c-542b-4f4d-9172-4ca8e8a4f6ab" href="/charities-non-profits/churches-religious-organizations" title="Churches & Religious Organizations">Churches & religious organizations — IRC 501(c)(3)</a><br> Churches and religious organizations are among the charitable organization that may qualify for exemption from federal income tax under Section 501(c)(3).</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ee3a665f-ad57-4b14-b5f0-2d035669cd4b" href="/charities-non-profits/charitable-organizations/private-foundations" title="Private foundations">Private foundations — IRC 501(c)(3)</a><br> Private foundations typically have a single major source of funding (usually gifts from one family or corporation) and most primarily make grants rather than directly operate charitable programs.</p> </div> <div style="width: 45%; float: right;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b7024a0d-3412-4600-bdab-fdfb60947471" href="/charities-non-profits/political-organizations" title="Political Organizations">Political organizations</a><br> A party, committee, association, fund or other organization organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e2a194b1-6bfa-4dca-bf4e-e0ce7bde2f98" href="/charities-non-profits/other-nonprofits" title="Other Nonprofits">Other nonprofits</a><br> Organizations meeting specified requirements may qualify for exemption under subsections other than Section 501(c)(3). These include social welfare organizations, civic leagues, social clubs, labor organizations and business leagues.</p> <p> </p> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-1"> <section data-block-plugin-id="block_content:d85a42dd-851b-46bf-a329-c24008eadec7" class="block block-block-content block-block-contentd85a42dd-851b-46bf-a329-c24008eadec7 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Education</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="009e8747-9117-4fc8-9647-f67e7b045fa6" href="/charities-non-profits/educational-resources-and-guidance-for-exempt-organizations" title="Educational resources and guidance for exempt organizations">Education resources and guidance</a><br> Find publications, forms and official guidance.</p> <p><a href="https://www.stayexempt.irs.gov/">StayExempt.IRS.gov</a><br> Web-based mini courses for new and existing tax-exempt organizations.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0f0ab569-2683-426b-9805-e964c689487e" href="/government-entities/tax-exempt-and-government-entities-issue-snapshots" title="Tax Exempt and Government Entities Issue Snapshots">Tax-exempt and government entities issue snapshots</a><br> Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue.</p> </div> </section> </div> </div> <div class="col-lg-6 col-md-6 col-sm-12"> <div class="block-region-sixth-row-col-2"> <section data-block-plugin-id="block_content:ce102663-e828-4cea-9973-5967729832bd" class="block block-block-content block-block-contentce102663-e828-4cea-9973-5967729832bd open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Highlights</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5b34202-b8c5-44a7-ba9c-b2381e2f5a34" href="/government-entities/tax-exempt-and-government-entities-annual-priority-and-program-letters" title="Tax-Exempt and Government Entities - Annual priority and program letters">Tax-exempt and Government Entities - Program & Accomplishments Letters</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="81071228-707b-4a40-a24e-91216ef062ee" href="/coronavirus/coronavirus-tax-relief-for-businesses-and-tax-exempt-entities" title="Coronavirus tax relief for businesses and tax-exempt entities">Coronavirus tax relief for exempt organizations</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0fc29c87-f224-4764-9c56-03a39b04690d" href="/government-entities/tax-exempt-government-entities-compliance-program-and-priorities" title="Tax-Exempt & Government Entities: Compliance program and priorities">Compliance program and priorities</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="025561a4-62a8-46b6-8db7-5b005423d20d" href="/charities-non-profits/exempt-organizations-update" title="Exempt Organizations Update">Exempt Organizations updates</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0dcae849-7ca5-4e05-8a8b-9e36f70b4b87" href="/charities-non-profits/charities-and-nonprofits-a-z-site-index" title="Charities and nonprofits A-Z site index">A-Z site index</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="16fa6cb1-e814-4666-bd72-4c0108fd3c3d" href="/charities-non-profits/contact-irs-exempt-organizations" title="Contact IRS exempt organizations">Contact the IRS about exempt organizations</a></li> </ul> <h3>Exempt Organizations Update newsletter</h3> <p>Stay up to date with all information regarding exempt organizations. <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9de5d13-e440-46d6-8376-d2770f997ba4" href="/charities-non-profits/subscribe-to-exempt-organization-update" title="Subscribe to Exempt Organization Update">Subscribe to our newsletter</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 21-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/charities-and-nonprofits" data-a2a-title="Charities and 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