Federal Tax Exempt Status Information
Are you applying for Federal Tax Exempt Status with the IRS? If you intend to apply for IRS federal tax exemption as a charitable organization, your Articles of Incorporation must contain a required purpose clause and dissolution of assets provision. Valuable information on 501(c)(3) qualification is on the IRS website, www.irs.gov/Charities-&-Non-Profits. It includes sample Articles of Incorporation.
Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) Beginning in 2008, small tax-exempt organizations that previously were not required to file returns risk losing their tax-exempt status if they do not file an annual electronic notice (e-Postcard).