IRS Filings

Comparison of Charitable Solicitation Compliance Companies

Updated August 3, 2022

Complying with charitable solicitation registration, annual renewals and filings, and disclosure statement requirements for multiple states takes a lot of time and requires detailed and dedicated focus. There are many companies that provide this service at a reasonable cost. This is a chart comparing various charitable solicitation compliance companies. Pro Bono Partnership of Atlanta does not endorse any of these companies.

Comparison of Charitable Solicitation Compliance Companies

Comparison-of-Charitable-Solicitation-Compliance-Companies Aug 2022

Changes in Sales Tax Obligations for Nonprofit Online Retailers

Does your nonprofit make online sales to customers in other states? Until recently, states were not able to require out-of-state retailers to collect and remit sales tax solely for online sales. This article reviews recent changes in the law that permit states, within certain limits, to require out-of-state retailers to collect and remit sales tax for online sales.

Sales Tax Obligations of Online Retailers

Mandatory Electronic Filing of Form 990s

Up to now only section 501(c)(3) public charities with assets totally $10 million or more and those filing Form 990-N were required to file electronic Form 990s. With the Taxpayer First Act, all 501(c)(3) public charities will be required to file their Form 990, Form 990EZ or Form 990N electronically. This requirement will be phased in over the next couple of years.

Mandatory Filing of Form 990s

Article - Mandatory Electronic Filing of Form 990s

Large Employers Take Note: Controversial Pay Data Portion of EEO-1 Report Reinstated

If your nonprofit organization has 100 or more employees, or if it is a federal government prime contractor or first-tier subcontractor with 50 or more employees and a prime contract or a first-tier subcontract amounting to $50,000 or more, the organization is required to file an EEO-1 report with the Equal Employment Opportunity Commission (EEOC). This article provides important information about upcoming new requirements for your EEO-1 report filing, including the reporting of pay data.

Controversial Pay Data Portion of EEO-1 Report Reinstated

Article: Large Employers Take Note: Controversial Pay Data Portion of EEO-1 Report Reinstated

Have You Done Your Paycheck Checkup Yet?

The IRS is launching a sweeping effort to advise taxpayers about the importance of doing a “paycheck checkup” as soon as possible to ensure that they are withholding properly from their paychecks. It is highly recommended that employers, including nonprofit corporations, share this information with their employees as soon as possible. Please see this link for an article providing additional information you should share with your employees so they can determine if they are withholding correctly from their paychecks.

Paycheck Checkup

Article: Have You Done Your Paycheck Checkup?

Reporting Requirements for Nonprofits with Foreign Bank Accounts (FBAR)

U.S. nonprofits that operate internationally and open bank accounts in foreign countries need to be aware of the federal reporting requirements for foreign bank accounts. This article explains the filing requirements of FBAR.

Reporting Requirements for Nonprofits with Foreign Bank Accounts

Article: Reporting Requirements for Nonprofits with Foreign Bank Accounts

Day Care Licensing

Many nonprofit organizations provide child care services for parents participating in their programs. These organizations may need to get a state license to operate a day care or they may qualify for an exemption. Even if an organization is exempt from state licensing requirements, their county and city may have additional requirements. This article explains who needs to apply for a state license, who may qualify for an exemption, how to apply for an exemption, and how to contact your county and city to find out if there are additional local regulations.

Day Care Licensing

Day Care Licensing Requirements

Filing Your Form 990: Avoiding Penalties, Interest and Loss of Exemption

Form 990 is the annual tax information return that 501(c)(3) tax-exempt organizations must file with the IRS each year. Even organizations that have not yet filed for 501(c)(3) status but intend to do so, or that have filed for 501(c)(3) status but have not yet received it, are required to file some version of the form with the IRS each year. Which version of the Form 990 that must be filed generally depends on the economic activity of the organization. This article answers basic questions about the Form 990.

Filing Your Form 990

Article: Filing Your Form 990-Avoiding Penalties, Interest and Loss of Exemption

Conflict of Interest Policies: Disclosure, Monitoring, and Enforcement

The IRS has made it clear that you should have a written conflict of interest policy and it’s a good idea for your organization. Learn how often they should be reporting and the additional compliance steps you need to take.

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.

Article: Conflict of Interest Policies

Staying Legal: Best Practices for Operating a 501(c)(3) in Georgia

This is our own Georgia-specific source on best practices for corporate governance and compliance with the IRS guidelines for 501(c)(3) organizations, tax reporting and state filings. The best methods to keep your 501(c)(3) exemption.

Staying Legal

Revised Staying Legal: General Guidelines for Operating a 501 (c)(3)

Independent Director Alert

Recent developments make it even more important to have directors on your board who are independent and unaffiliated with your day to day business. This article explains exactly what that means to you, and why you may need to take action.

Article: Independent Directors

Public Disclosure

This e-alert sets forth the IRS rules about what information you must make available for public inspection, such as your Form 990s and 1023 form.

Article: Public Disclosure

Form 1023

Form 1023 is the form used to apply for recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.

Form 1023
Instructions for form 1023

Form: IRS Form 1023
Article: Instructions for Form 1023

IRS Guide to Applying for 501(c)(3) Tax-Exempt Status

Are you interested in Applying for 501(c)(3) Tax Exempt Status? This informative booklet from the IRS answers questions such as why you should apply, who’s eligible, how to get started, and what responsibilities come with the status.

501c3 Tax Status

Article: Applying for 501c(3) Tax Exempt Status

Webcast: Charitable Solicitation

Nonprofits have significant obligations to register to ask for money and to acknowledge donations when received. These rules can be traps for the wary. During this one hour webinar, our speaker helps nonprofits understand: