Life Cycle of a Public Charity Information, guides, forms and publications most charities will need as they proceed through the phases of their life cycle.
Stay Exempt – Tax Basics for 501(c)(3)s Online training tool to help keep an organization’s exempt status intact, consisting of five interactive courses on tax-exempt status, unrelated business income, employment issues, the Form 990 tax return, and other required disclosures.
IRS Publication 78 Cumulative List of Organizations.Learn if an organization is exempt from federal taxation, and determine how much contributions to that organization are tax deductible.
IRS Publication 526 IRS Instructions on Preparing the 2008 form 990 Tax Return
IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations
IRS Publication 1771 Charitable Contributions: Substantiation and Disclosure Requirements.
Explains the federal tax law for charities that receive tax-deductible contributions and for taxpayers who make contributions.
Government Entities that Regulate Charitable Solicitation The following links will connect you to the web pages of the government
entity that pertains to registration compliance. They are arranged
alphabetically by state.
The law firm Perlman & Perlman, serving clients across the United States, has offices in New York and Arizona. The firm has expertise in extensive array of practice areas, including Nonprofit Formation and Governance, Tax-Exempt Law, Nonprofit Fundraising Registration and Compliance, Social Enterprise and Corporate Philanthropy, International Philanthropy, Nonprofit Fundraising and Cause Related Marketing, Mergers, Acquisitions and Dissolutions, Intellectual Property Law and Trademark Protection, Commercial Transactions, Real Estate, Litigation and Trusts and Estates.
The materials contained in this web site have been prepared by the Law Offices of Perlman and Perlman, LLP for informational purposes only. The information contained herein is general in nature and may not have application to particular factual or legal circumstances. These materials do not constitute legal advice or opinions and should not be relied upon as such. Transmission of the information is not intended to create, and receipt does not constitute, an attorney-client relationship. Visitors to this website should not act upon any information in this web site without seeking professional counsel.