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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
Have an extra 20 minutes? That's all the time you'll need to complete one of our web-based mini courses. Select a title below to watch the streaming presentation.
Courses
- The wonderful world of foundation classification: All Section 501(c)(3) organizations have a specific foundation classification. This course discusses the basics of the two most common types.
- Transcript
- Runtime: 18:14
- Disaster relief - Part 1: Learn how charitable organizations may provide relief in disaster situations and the special tax rules that apply.
- Transcript
- Runtime: 17:27
- Disaster relief - Part 2: Learn about the special rules for employer-sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of relief recipients.
- Transcript
- Runtime: 13:54
Additional resources for exempt organizations
Filing Form 990-T for elective payment election only: This presentation is intended for taxpayers filing Form 990-T for the sole purpose of making an elective payment election under the Inflation Reduction Act to claim applicable clean energy credits.
Reasonable cause: This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
Self-dealing exception: This presentation discusses self-dealing under Code Section 4941 and the exception for compensation to disqualified persons. It explains general self-dealing rules (more specifically about the exception) and concludes with the rebuttable presumption of reasonable compensation as provided in the Section 4958, Taxes on Excess Benefit Transactions.
Disqualified persons: private foundations: This presentation covers Section 4946, which addresses disqualified persons with respect to a private foundation. Identifying disqualified persons and understanding the special rules related to them are essential for Chapter 42 analysis.
Disaster relief: existing organizations: This presentation discusses requirements for established disaster-relief organizations, including the characteristics of a charitable class; the elements of a needs test; how an organization can exercise discretion and control; recordkeeping best practices; and aid to businesses as a charitable activity.