Tax-exempt organizations are subject to certain Internal Revenue Service (IRS) requirements to maintain their exempt status. This section provides guidance and resources on lobbying and election activities, implications of tax policies, and IRS revenue rulings that impact non-profit providers.
Guides and Resources
- Lobbying and Election Activity: Guiding Principles for Non-Profit Providers (Part I and II)
- IRS Exemption Requirements – 501(c)(3) Organizations
Articles
- Not-For-Profits Balance Special Status and Special Responsibility
- Tax Reform Implications for Non-Profit Providers
- Parking Expenses for Qualified Transportation Fringes Under the Internal Revenue Code
- IRS Notice 2018-99