The Catholic University of America

Resources, Forms, Checklists

Hurwit & Associates' Nonprofit Law Resource Library: Includes state by state filing, compliance and statutes.

IRS Tax Map: A link to lots of different IRS documents.

Eastern Ilinois University: Definition of Grants vs. Gifts

IRS Forms and Publications

IRS Tax Treaties

Good Governance Practices for 501(c)(3) Organizations
The IRS issued these "Best Practices" guidelines (Feb. 2007) for Non-Profit Organizations. While these are not mandatory, the IRS believes adoption or clarification of policy in the following areas is advisable: mission statement; code of ethics and whistleblower policies; director duties of loyalty and due diligence and oversight of conflicts of interest; public transparency of activities and finances; fundraising policies; board oversight of finances; compensation of directors, officers and staff; and a document retention policy. 

Tax Information for Charities and Other Non-Profits 

E-file for Charities and Non-Profits: The IRS web page with information about the electronic filing program for Form 990. Includes an application to participate in the IRS e-file program.

Table of record keeping requirements IRS Revenue Procedure 75-50 NonDiscrimination in Admissions & Operations

American Council on Gift Annuities
This is a non-profit organization for the purpose of providing educational services to American charities on gift annuities and other planned gifts. It publishes suggested charitable gift annuity rates for use by charities and their donors. Its web site includes Gift Annuity Rates and in-depth information on regulation of gift annuities by state laws.

Tax Help.Org

Includes resources for students on  general tax questions.

 

 

updated 6-20-15