Exempt Organizations and Government Entities has published two new Technical Guides (TG). These guides are comprehensive, issue-specific documents that update and combine the Audit Technique Guides (ATG) with other technical content. Once completed, the TGs replace corresponding ATGs.

The two latest TGs are:

TG 48 provides information on unrelated business income (UBI) and unrelated business income tax (UBIT). The UBIT provisions are found in Sections 511 through 515.

TG 14 discusses the distinct tax exemption criteria of credit unions under Section 501(c)(14)(A) and mutual reserve fund organizations described under Sections 501(c)(14)(B) and (C).

IRS offers free 10-course workshop

The IRS offers a free 10-course workshop to assist Section 501(c)(3) tax-exempt organizations and those who would like to apply for federal tax-exempt status.

The online training is free at stayexempt.irs.gov. The workshop provides interactive instruction for both existing Section 501(c)(3) organizations and those seeking tax-exempt status. Participants will learn the benefits, limitations and expectations for Section 501(c)(3) organizations.

This virtual workshop includes 10 topics of interest to Section 501(c)(3) tax-exempt organizations:

Applying for Section 501(c)(3) Status This course discusses eligibility, the benefits of exemption, applying and what you should do while waiting for a determination letter.

Maintaining 501(c)(3) Tax-Exempt Status This course discusses activities that can jeopardize an organization’s Section 501(c)(3) tax-exempt status.

Employment Issues If your organization has employees or volunteers, it may have tax responsibilities. This course explains how to report employee wages and the rules about volunteer gifts.

Required Disclosures This course discusses which documents must be provided upon request and the penalties for noncompliance.

Form 990 Overview Course Most tax-exempt organizations must file an annual Form 990-series return. This course offers tips on which form to file, how to prepare during the year and how to avoid automatic revocation.

Unrelated Business Income This course discusses how to determine if your tax-exempt organization has taxable income and how to report it.

Political Campaigns and Charities: The Ban on Political Campaign Intervention Political campaign activity can jeopardize a Section 501(c)(3) organization’s exempt status. This course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.

Charitable Gaming for Exempt Organizations Exempt organizations often generate income through gaming. This course discusses gaming rules, documentation and possible tax implications.

Can I Deduct My Charitable Contributions? This course explains what is deductible, what records to keep and how to report contributions.

Protect Your Social Security Numbers This course explains why you should not include Social Security numbers on publicly-disclosed IRS documents such as the Form 990.

Find us on Social Media

The IRS uses social media to share exempt organization information. This includes tax changes, scam alerts, initiatives, tax products and services, and more.

IRS social media resources include:

Twitter - specific topics:
- @IRSnews - tax announcements
- @IRSenEspanol - information in Spanish
- @IRStaxpros - for tax professionals
- @IRStaxsecurity - scam alerts
- @IRSsmallbiz - small businesses and self-employed
- @RecruitmentIRS - job opportunities.
Instagram:Access “IRSNews” at https://www.instagram.com/irsnews or the Instagram app.
YouTube: Video tips in English, Spanish and American Sign Language.
Facebook: News and information for taxpayers and tax return preparers. Also in Spanish.
LinkedIn: IRS updates and job opportunities.

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If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov.

If you have a specific question about exempt organizations, please contact us.

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