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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.
Stay Exempt is an educational resource developed by the IRS to help current and prospective tax-exempt organizations understand and maintain their tax-exempt status. Designed primarily for nonprofit leaders, board members, and volunteers, training modules, tutorials, and informative materials that cover topics such as applying for tax-exempt status, annual filing requirements, and compliance responsibilities are available.
By providing clear, accessible guidance, Stay Exempt supports organizations in avoiding common pitfalls and sustaining their tax-exempt eligibility under IRS rules.
Organization leadership and volunteers should review the limitations and expectations of Section 501(c)(3) organizations at the Tax-Exempt Organization Workshop.
Resource library
What is it?
The Resource library is a central hub on Stay Exempt, designed especially for tax-exempt organizations and entities. It provides a curated collection of educational materials to help nonprofits apply for and maintain tax‑exempt status
Who’s it for?
Ideal for organizational leaders, board members, and volunteers of nonprofits and other tax-exempt entities seeking guidance on complying with IRS rules and expectations.
Why it matters
The resource library equips nonprofits with accessible tools to understand:
- Eligibility and filing forms for tax exemption,
- How to properly maintain exemption and comply with IRS rules,
- Organizational responsibilities, public disclosure requirements, and prohibited activities like excess lobbying or private benefit.
Headlines
- Form 1023, Application for Tax Exemption must be electronically filed at Pay.gov.
- Recent legislation requires tax-exempt organizations to e-file certain forms.
- The IRS is sending back Form 990-series returns when they are incomplete or submitted on the wrong form.
- The Tax Exempt Organization Search tool offers access to charity information.
- Form 990-EZ includes 29 assistive buttons to help tax-exempt organizations avoid common mistakes when filing annual returns.
- Form 1023-EZ, Streamlined Application for Recognition of Exemption, may be used by some smaller organizations.