TAX COMPLIANCE FOR TAX-EXEMPT ORGANIZATIONS (2025)

Tax Compliance for Tax-Exempt Organizations provides a detailed analysis of the federal laws affecting tax-exempt organizations and the tax treatment of donors to such organizations. It is intended to provide guidance to tax-exempt organizations and their tax advisors concerning the various tax compliance issues that may arise and the preparation of the numerous tax forms that must be filed with the Internal Revenue Service by tax-exempt organizations. As such, the book provides guidance to legal, accounting and finance professionals, as well as tax return preparers. Even though this book is a tax guide for tax-exempt organizations, we have attempted to discuss the issues in non-technical language.

CONTENTS:
1. Introduction to Tax-Exempt Organizations
2. Distinctions Between Private Foundations and Public Charities
3. Organizational and Operational Considerations
4. Private Inurement, Private Benefit, Intermediate Sanctions and Certain Excise Taxes
5. Engaging in a Trade or Business and Income from an Unrelated Trade or Business
6. Political and Legislative Activities of Tax-Exempt Organizations
7. Private Foundation Excise Taxes
8. Exemption Application Procedures
9. Annual Returns and Disclosure Requirements
10. Charitable Contribution Deduction Requirements and Information for Donors
Appendix A: Sample Form 1023 and Accompanying Documents
Appendix B: Sample Form 1024 and Accompanying Documents
Appendix C: Sample Forms 990, 990-PF, and 990-T
Appendix D: Publication 557: Tax Exempt Status for Your Organization
Appendix E: Publication 3833: Disaster Relief; Providing Assistance Through Charitable Organizations

Appendix F: Sample CRATs

Appendix G: Sample CRUTs

Appendix H: Sample CLUTs and CLATs

Appendix I: Good Governance Provisions

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