Charities and nonprofits A-Z site index (P-T)

(A-E)  |  (F-J)  |  (K-O)  |  (P-T)  |  (U-Z)

P

• Patient Protection and Affordable Care Act of 2010
  • Affordable Care Act Tax Provisions
  • News Releases, Multimedia, and Legal Guidance
• Penalties
  • Abatement of Late Filing Penalties
  • Annual Return – Failure to File
  • Public Disclosure Noncompliance
• Phone Forums see training materials
• Priority Guidance Plan
• Pension Protection Act of 2006 (PPA)
• Political Campaign Intervention
  • Tax-Exempt Organizations and Political Campaign Intervention
  • FAQs About the Ban on Political Campaign Intervention
• Political Organizations (Section 527)
  • Political Organization Filing and Disclosure Center webpage
• Private Benefit/Inurement – 501(c)(3)
• Private Benefit – 501(c)(4)
• Private Foundations
  • Lifecycle
  • Private Foundation Excise Taxes
  • Private Operating Foundations
• Private Letter Rulings (PLRs) and Determination Letters
• Proxy Tax
• Public Charities
• Publications for Exempt Organizations
• Public Inspection see also Disclosure
• Publicly Supported Organizations
  • Public Support Test - Advance Ruling Elimination
• Published guidance for exempt organizations

Q

• Quid Pro Quo Contributions

R

• Raffle Prizes see gaming activities
• Rebuttable Presumption – See Intermediate Sanctions-Compensation
• Recordkeeping
• Referral (Complaint) Process for Tax-Exempt Organizations
• Regional Health Information Organization Frequently Asked Questions
• Regulations
• Related Organization 990 Reporting
• Religious Organizations
  • Pub. 1828, Tax Guide for Churches and Religious Organizations
• Requirements for Exemption
  • See Business Leagues
  • See Employee Benefit Associations or Funds
  • See Fraternal Societies
  • See Labor and Agricultural Organizations
  • See Social Clubs
  • See Social Welfare Organizations
  • See Veterans Organizations
  • See Political Organizations
• Restrictions on Activities of Exempt Organizations
• Retirement Plan Information for Exempt Organizations
• Return Preparers
  • Guidance on Identifying Numbers for Return Preparers
  • Pub. 4832, Return Preparer Review PDF
• Revocations
  • Administrative Revocation for Non-Filing
  • Automatic Revocation for Failure to File 990 Series Return for 3 Years
  • Revocations of 501(c)(3) Determinations
• Ruling and Determination Letters
• Ruling Requests

S

• Schools see Charter Schools, Colleges and Universities compliance project
• Schedules and Instructions for Form 990
  • Schedule A FAQs and Filing Tips
  • Schedule F FAQs and Filing Tips
  • Schedule J and Part VII Executive Compensation FAQS and Filing Tips
  • Schedule L FAQs and Filing Tips
  • Schedule R FAQS and Filing Tips
• Search for Charities
• Select Check
• Self-dealing
• Social Clubs – 501(c)(7)
• Social Welfare Organizations - 501(c)(4)
• Solicitation Notice
• State Government Links of Interest to Exempt Organizations
• Statistical Information About Tax Exempt Organizations
  • Data Book
• Stayexempt.irs.gov
• Subscribe to EO Update and other e-Newsletters
• Substantiation of Contributions see also charitable contributions
• Supporting Organizations

T

• Tax Forums
• Tax Exempt Bonds
• Pub. 557, Tax Exempt Status for Your Organization PDF
• Technical Advice
• TEGE Customer Account Services
• Termination of Exempt Organization
  • Terminations of Private Foundation Status
• Trade Association see Business League – 501(c)(6)
• Training Materials
  • Educational Resources for Exempt Organizations
  • Exempt Organizations Continuing Education Technical Instruction Program
  • Calendar of events and webinars 
  • IRS.gov/charityworkshop – Charity Workshop
• Types of Tax-Exempt Organizations

(A-E)  |  (F-J)  |  (K-O)  |  (P-T)  |  (U-Z)