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

The latest TGs address Section 509(a)(3) organizations. Organizations that qualify as public charities under Section 509(a)(3) are organized and operated exclusively to support one or more Section 509(a)(1) or (2) organizations.

Section 509(a)(3) supporting organizations are further categorized as Type I, II or III, based on the type of relationship they have with their supported organization(s). The new TGs feature illustrations that diagram each type and assist in assessing the factors that apply in specific situations.

Political campaigns and charities

Political campaign activity can jeopardize a Section 501(c)(3) organization’s exempt status. The Political Campaigns and Charities course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation. Organizations are encouraged to review this and other on-line training for Section 501(c)(3) tax-exempt organizations at stayexempt.irs.gov.

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.

Please do not reply to this message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the IRS.