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IRS Information & Links

• Charitable Orgs: http://www.irs.gov/charities/charitable/index.html
• Churches and Religious Orgs: http://www.irs.gov/charities/churches/index.html
• Contributors: http://www.irs.gov/charities/contributors/index.html
• Other Non-Profits: http://www.irs.gov/charities/nonprofits/index.html
• Political Orgs: http://www.irs.gov/charities/political/index.html
• Private Foundations: http://www.irs.gov/charities/foundations/index.html

• Charitable Contributions – 526:
  • http://www.irs.gov/pub/irs-pdf/p526.pdf
• Basis of Assets – 551:
  • http://www.irs.gov/pub/irs-pdf/p551.pdf
• Tax Exempt Status – 557:
  • http://www.irs.gov/charities/foundations/index.html
• Determining Value of Donated Property – 561:
  •  http://www.irs.gov/pub/irs-pdf/p561.pdf
• Charitable Contribution Substantiation and Disclosure Requirements – 1771:
  • http://www.irs.gov/pub/irs-pdf/p1771.pdf

• Return of Organization Exempt From Income Tax – 990: http://www.irs.gov/pub/irs-pdf/f990.pdf  
• Noncash Charitable Contributions – 8283: http://www.irs.gov/pub/irs-pdf/f8283.pdf

• Charitable Contributions and Gifts – 170:
  • http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000170----000-.html
• Exemption from Tax on Corporations, etc. – 501:
  • http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.html
• Private Foundation – 509:
  • http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000509----000-.html
• Definitions and Special Rules – 4946:
  • http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00004946----000-.html