Charities and nonprofits A-Z site index (F-J)

F

• FBAR Materials issued by Treasury Department
• FICA refund claims for medical residents see Medical Resident FICA Refund Claims
• Filing Requirements for Exempt Organizations
  • Annual Exempt Organization Return: Who Must File?
• Foreclosure Assistance Organizations
• Form 990, Return of Organization Exempt From Income Tax
  • Form 990 Filing Tips
    • Reporting of Financial Information - Joint Ventures & Other Partnerships
    • Form 990 Attachments
    • Reporting Executive Compensation (Part VII and Schedule J)
    • Reporting Foreign Activities
    • Governance (Part VI)
    • Public Support and Public Charity Status (Schedule A)
    • Related Organizations (Schedule R)
    • Transactions with Interested Parties (Schedule L)
  • Form 990 Resources and Tools
  • Form 990-N (e-Postcard)
    • Frequently Asked Questions and Answers about Form 990-N
    • Form 990-N (e-Postcard) filing system
    • User Guide for the Form 990-N filing system PDF
    • Final Regulations: T.D. 9454: Notification Requirement for Tax-Exempt Entities Not Currently Required to File (e-Postcard regs)
• Form 8872 Filing Dates   
• Form 8976 - Submit Electronically
• Forms and Instructions for Exempt Organizations
• Foundation Classification see Public Charities and Publicly Supported organizations
• Fraternal Organizations
• Frequently Asked Questions About Exempt Organizations
• Fundraising
  • Form 990, Schedules A and B: Reporting Income from Certain Fundraising Events
  • Form 990, Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities PDF
  • Form 990, Schedule G Instructions PDF
  • Solicitation Notice

G

• Gaming Activities
  • Publication 3079, Gaming Publication for Tax-Exempt Organizations PDF
• Governance of Charitable Organizations
  • Governance Reporting on Form 990 (Part VI)
  • Governance - IRS training materials
  • Governance - Report of Advisory Committee on Tax Exempt and Government Entities PDF
• Grants to Individuals
• Group Exemption Rulings and Group Returns
• Guidance see also Published Guidance
  • EO Interim Guidance
  • EO Published Guidance

H

• Health Care Providers see Hospitals
• Health Care Coverage for Older Children
• Health Care Reform see Affordable Care Act of 2010
• Health Care Tax Credits
  • Health Care Premium Tax Credit
  • Small Business Health Care Tax Credit and the SHOP Marketplace
• Help From the IRS for Exempt Organizations
• Hospitals
  • Billing and Collections – Section 501(r)(6)
  • Charitable Hospitals - General Requirements for Tax-Exemption Under Section 501(c)(3)
  • Community Health Needs Assessment for Charitable Hospital Organizations - Section 501(r)(3)
  • Consequence of Non-compliance with Section 501(r)
  • Financial Assistance Policy and Emergency Medical Care Policy – Section 501(r)(4)
  • Hospital Definition Under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r)
  • Limitation on Charges – Section 501(r)(5)
  • Requirements for 501(c)(3) Hospitals Under the Affordable Care Act – Section 501(r)
  • Section 501(r) Reporting

I

• Information Returns
• Interim Guidance and Directives
• Intermediate Sanctions
  • Compensation
  • Excess Benefit Transactions
  • Excise Taxes
• Internal Revenue Bulletin
• Internal Revenue Code
• Internal Revenue Manual 
  • Exempt Organizations Determination Letter Overview 7.20.1
  • Information Disclosure to State Officials Under IRC 6104(c) 7.28.2

  • Public Inspection of Written Determinations Under IRC 6110 7.28.4

• Inurement
  • Inurement - 501(c)(3) Charitable Organizations 
  • Inurement - 501(c)(4) Social Welfare Organizations
  • Inurement - 501 (c)(5) Agricultural/Horticultural and Labor Organizations
  • Inurement - 501 (c)(6)  Business Leagues (Trade Associations)

J