IRS Information & Links

CHARITIES AND NONPROFIT HOMEPAGE:

http://www.irs.gov/charities/index.html

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

PUBLICATIONS

http://www.irs.gov/app/picklist/list/publicationsNoticesPdf.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

FORMS

http://www.irs.gov/app/picklist/list/formsInstructions.html

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

CODE SECTIONS

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

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