Where To Go for Additional Information

You can obtain IRS Forms and Publications:

• By visiting your local Federal Building.
• By calling 1-800-829-3676 (1-800-TAX-FORM). [TTY/TDD 1-800-829-4059]
• By Fax. From a fax machine, dial (703) 487-4160 and follow voice prompts.
• Over the Internet.

  WWW http://www.irs.gov
  FTP ftp.irs.ustreas.gov
  Telnet iris.irs.ustreas.gov

IRS Forms You May Need:

• IRS Form SS-4
  Use this form to obtain an EIN (Employer Identification Number), an identifying number for all Federal tax purposes, whether you plan to have employees or not. You can apply for an EIN separately if you need one immediately, or attach a completed Form SS-4 to your Form 1023 or 1024.
  
• IRS Form 8718
  Attach your check for the IRS "User Fee" to this form, which must be submitted with Form 1023 or 1024.
  
• IRS Package 1023
  Contains forms and instructions on how to apply for recognition of 501(c)(3) (charitable, educational, religious, scientific or literary) exempt status from the IRS. Form 872-C is included in Package 1023.
  
• IRS Package 1024
  Contains forms and instructions for organizations seeking exempt status other than 501(c)(3), such as 501(c)(4) social welfare groups, (c)(6) trade associations, or (c)(7) social clubs.
  
• IRS Form 990/ Form 990-EZ and Form 990 Schedule A
  The annual return filed by organizations exempt under 501(c) [990-EZ is for groups with gross receipts under $100,000; Schedule A is an attachment required from 501(c)(3) organizations]

Helpful IRS Publications:

• 526 - Charitable Contributions
• 557 - Tax Exempt Status for Your Organization
• 578 - Tax Information for Private Foundations and Foundation....
• 598 - Tax on Unrelated Business Income...
• 1391 - Deductibility of Payments Made to Charities...
• 1771 - Charitable Contributions - Substantiation and Disclosure...
• 1828 - Tax Guide for Churches and Other Religious...(Draft)
• 3079 - Gaming Publication for Tax Exempt Organizations

IRS Phone Numbers
IRS Tax Assistance.......................................1-800-829-1040
IRS Tax Assistance TTY/TDD...............................1-800-829-4059
IRS Forms and Publications...............................1-800-TAX-FORM
Exemption Applications Customer Service..................1-877-829-5500
IRS Teletax - prerecorded information....................1-800-829-4477
        Topic #310 Tax exempt status
        Topic #311 How to apply for exempt status
(Numbers may change without notice)

Local Resources to Try

• Your Public Library
• S.C.O.R.E. - The Service Corps of Retired Executives sponsored by the Small Business Administration, assists non-profits in identifying problems, determining the causes, and finding solutions.
• Your Local Bar Association
• Your Local Nonprofit Support Center

Internet Newsgroups
To join a newsgroup for people starting a non-profit organization, send e-mail to "starting-nonprofit-subscribe@egroups.com"
(don’t use quotation marks)

To participate in soc.org.nonprofit, a newsgroup covering all aspects of the non-profit world, send the e-mail message, "subscribe nonprofit" to "listar@rain.org"
(don’t use quotation marks)

Internet Websites

Internal Revenue Service - frequently asked questions, application checklist, forms to download

Independent Sector - a trade association for nonprofits

Internet Nonprofit Center - Nonprofit Frequently asked questions, Nonprofit organization locator, Nonprofit Library

Foundation Center - Offers on-line fundraising classes

Chronicle of Philanthropy - a publication about non-profits

Frequently Asked Questions on Tax Exempt Status
Miscellaneous
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