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

The latest TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10) discusses the law, regulations and federal income tax issues with respect to fraternal beneficiary societies described under Internal Revenue Code (IRC) Section 501(c)(8) and domestic fraternal societies under IRC Section 501(c)(10).

Extension of time to file for those in federally declared disaster areas

May 15 is the due date for filing Form 990-series returns for calendar-year tax-exempt organizations, however some may have more time to file. Exempt organizations in federally declared disaster areas have until June 17, 2024, to file. For details, see the disaster relief page on IRS.gov.

How to maintain your organization’s tax-exempt status

Leaders of charitable organizations should be familiar with their responsibilities and the various actions that can jeopardize their organization's tax-exempt status.

The Maintaining 501(c)(3) Tax-exempt Status Course discusses what charitable volunteers and employees must do to maintain this valuable exemption and which actions can result in revocation of exempt status. The Small to Mid-size 501(c)(3) Organization Workshop provides additional information on the benefits, limitations and expectations of tax-exempt organizations.

For the latest exempt organization news, connect via IRS Social Media and subscribe to this and other IRS Newsletters.

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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