This directory focuses on the boundaries that, when crossed, trigger audits, penalties, or revocation. These articles break down the IRS's perspective on private benefit, political activity, illegal operations, and what actually leads to loss of exemption.
What Jeopardizes the Tax-Exempt Status
An in-depth look at major causes of loss of tax exemption, and activities that jeopardize tax exemption status of 501c3 nonprofit organizations.
Importance of Nonprofit Record keeping
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.
501(c)(3) Public Disclosure Requirements
Explanation of 501(c)(3) public disclosure requirements, including IRS rules on annual returns, donor acknowledgments, and transparency policies for nonprofits.
Lobbying & Political Activities in 501(c)(3)
Lobbying & political activities for exempt 501c3 nonprofit organizations and its consequences such loss of tax exemption status & political excise tax.
Illegality & Public Policy Violations
Why engaging in illegal activity may jeopardize tax exempt 501c3 organizations' status and implications of illegal activities for exempt organizations.
IRS Audit of 501(c)(3) Nonprofits
IRS audits tax-exempt nonprofit 501c3 organizations by Compliance Check process before actual examination also known as audit. See the audit checklist.
