IRS Compliance Rules & Resources for 501c3 Organizations

Directory of important IRS compliance articles for 501c3  nonprofits

This page is the directory of major IRS Compliance articles for 501c3 exempt nonprofits on this website. Hopefully this makes it easier so you can see all the available compliance pages and you can open them in different tabs to follow along. Although these nonprofit compliance articles are accessible from the top navigation menu, this page helps the special-need users who use text readers by providing better accessibility. Enjoy.

What is Tax Exemption or Exempt Status & who can qualify

  • Tax exemption is awarded to certain nonprofit organizations such as 501c3 by the IRS which exempt them from paying federal taxes on their qualified income. A complete look at qualifications and whether you can apply.

What Jeopardizes Tax-Exempt Status of 501c3 Organizations

  • An in-depth look at major causes of loss of tax exemption, and activities that jeopardize tax exemption status of 501c3 nonprofit organizations. A must read for all nonprofits.

Illegality & Public Policy Violations Of Exempt Organizations

  • Why engaging in illegal activity may jeopardize tax exempt 501c3 organizations’ status and implications of illegal activities for exempt organizations.

Record keeping importance for 501c3 nonprofit organizations

  • By keeping records a nonprofit 501c3 organization show that it complies with IRS tax rules, and is able to show the sources of receipts & expenditures. Record keeping is not a suggestion, it’s a mandatory requirement by the IRS so read this article.

How does IRS audit 501c3 nonprofits & compliance check process

  • IRS audits tax-exempt nonprofit 501c3 organizations by Compliance Check process before actual examination also known as the audit. See the audit checklist and do your best not get audited.

Nonprofit 501c3 organizations Public Disclosure requirements 

  • Nonprofit 501c3 organizations public disclosure requirements are explored in-depth such as disclosure of organizing documents, form 990 & donation acknowledgment. Non-disclosure comes with a hefty fine so don’t miss this article.

Unrelated Business Income Tax (UBIT) for 501c3 nonprofits 

  • An in-depth look at Unrelated Business Income Tax (UBIT) for 501c3 nonprofit organizations to stay tax-exempt when you have unrelated business income. Here we look at what is UBIT and everything that you should know about it.

Gaming & gambling rules for 501c3 nonprofit fundraising

  • Many nonprofit 501c3 organizations successfully use raffles & gambling for fundraising. However there are strict rules & laws regarding gaming and gambling for nonprofits which most organizations are not aware of. Don’t skip this article.

Lobbying & political activities of nonprofit 501c3 organizations

  • Here we look at lobbying & political activities of exempt 501c3 nonprofit organizations and its nasty consequences such loss of tax exemption status & excise tax. When in doubt, stay AWAY from politics or you’ll feel the heavy hand of the IRS.

Private Schools Non-Discrimination & Nondiscriminatory Policy

  • Private & charter schools applying for 501c3 tax exemption require specific non-discrimination and nondiscriminatory policy or will be denied exemption. In this article I’ll explain the differences between charter schools and private schools, and you’ll get familiar with non-discrimination requirements of private schools.

Filing IRS form 990, Who must file EZ, N & PF for 501c3

  • Filing Form 990 is mandatory for nonprofit exempt organizations such as 501c3 nonprofits. There are severe penalties for late filing or failure to file 990. Here we look at who must file and when to stay compliant.

Form 990 instructions for 501c3 nonprofits annual return

  • Form 990 instructions for 501c3 nonprofits to file their own annual information return with the IRS. Every step of form 990 is explained including its schedules. You won’t need this at the start of your nonprofit journey, but you will as soon as you complete one tax year.

Classification of nonprofit employees & independent contractors

  • Correctly classifying nonprofit employees & independent contractors are very important as mistaking these classifications would result in severe penalties. Here’s the complete breakdown of this subject with many examples.

Nonprofit employees compensation laws, forms & IRS penalties

  • Here the compensation of nonprofit employees regulations & laws are explained with requirements from the IRS and Social Security Administration including penalties.


IRS Form 1023 Application Review