These articles cover the core of nonprofit compliance: annual filings, disclosure duties, and the administrative frameworks that keep your exemption in good standing. Think of it as the procedural manual for staying visible, transparent, and penalty-free.
IRS Form 990: Who Must File
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.
Filing Instructions of Form 990 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 schedules.
Schools Nondiscriminatory Policy
The IRS enforces strict racial nondiscrimination rules for 501(c)(3) schools. Learn how to qualify and stay compliant as a nonprofit educator.
Unrelated Business Income Tax (UBIT)
An in-depth look at Unrelated Business Income Tax (UBIT) for 501c3 nonprofit organizations to stay tax-exempt when you have unrelated business income.
IRS Manual for Public Charity Status Test
IRS manual explaining how the IRS determines public charity status and the tests used to distinguish public charities from private foundations.
Internal Revenue Code Section 501(c)(3)
Full text of Internal Revenue Code Section 501(c)(3) from the 1986 IRS Code defining tax-exempt organizations and eligibility requirements.
