Applying for IRS § 501(c)(3) exempt status (this site) 8/23/07

IRS workshops and resources

IRS launches “Life Cycles7/11/07

  • on to help tax-exempt organizations comply with the law
  • points of intersection between organizations and the IRS
  • explanatory information
  • links to forms that an organization may need to file with the IRS.
  • The materials cover five stages in an organization’s life cycle:
    • Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
    • Applying for Exemption: Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
    • Required Filings: Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
    • Ongoing Compliance: How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
    • Significant Events: Audits, private letter rulings, and termination procedures.
  • the following types of organizations are included:
    • Charitable organizations (Code section 501(c)(3))
    • Public charities
    • Private foundations
    • Social welfare organizations (section 501(c)(4))
    • Labor organizations (section 501(c)(5))
    • Business leagues (trade associations) (section 501(c)(6))
    • Agricultural/horticultural organizations (section 501(c)(5))

Updated IRS Compliance Guidelines 11/2/07

The Community Foundation of the Ozarks 2/28/05

  • A collection of charitable funds that serves as the primary vehicle for philanthropy in the region, serving donors, non-profit organizations and communities in the Missouri Ozarks
    • 425 E. Trafficway 3/29/06
      Springfield, MO 65806
    • (417)864-6199
    • (888) 266-6815
    • Fax: 417-864-8344
    • E-Mail: 2/4/06

  • THE single access point for over 1,000 grant programs offered by all Federal grant-making agencies, allowing organizations to electronically find, research, access, and apply for more than $400 billion in Federal grants.
  • Features include grant opportunity e-mail alerts, and “Tips and Tools” (use, install, or download e.g., PureEdge, Adobe Reader, and Word Viewer, and articles including “Developing Grant Proposals.”)
  • Previously, applicants had to search each agency’s Web site to find grant opportunities, then follow a different application process for each of the 26 federal agencies providing grants. Many government agencies have transformed their grant making activities to an electronic processes and no longer accept paper applications. The site was developed after Public Law 106-107 (P.L. 106-107), the Federal Financial Assistance Management Improvement Act of 1999, was enacted in November 1999.
  • Applicants must complete 4 steps to register in order to apply for grants:
    • Request a DUNS Number
    • Register with Central Contractor Registry (CCR)
    • Authorize your Organization’s Representatives
    • Log in as an E-Business Point of Contact 9/22/99

  • information about public charitable organizations and philanthropy

The Foundation Center 10/25/99

  • information on foundations, grant/asset levels, directors, addresses & other information

The Giving Forum 3/29/06

The American Institute of Philanthropy (AIP) 12/26/06

  • A nationally prominent charity watchdog service whose purpose is to help donors make informed giving decisions

Charity 12/26/06

  • “America’s premier independent charity evaluator” [redirects to] New 12/26/06 Updated 7/6/10

  • BBB Wise Giving Advice – guidance to donors on making informed giving decisions
  • charity evaluations
  • various “tips” publications
  • publishes the quarterly Better Business Bureau Wise Giving Guide 7/1/10