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 new TGs are:

TG 2 discusses exemption qualification for single-parent title-holding corporations. Generally, tax-exempt title-holding organizations provide a practical means for exempt organizations to transfer title to property in order to address legal considerations outside of exemption, such as limiting liability exposure, enhancing borrowing ability, or complying with state law requirements. To meet qualifications, a title-holding corporation must be organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount, less expenses, to an organization which itself is exempt under Section 501(a).

TG 25 discusses exemption qualification for multiple-parent title-holding corporations and trusts. Title-holding organizations are commonly used as investment vehicles and allow unrelated tax-exempt organizations, such as pension trusts, to pool investments and invest in real property. Generally, tax-exempt title-holding organizations provide a practical means for exempt organizations to transfer title to property in order to address legal considerations outside of exemption, such as limiting liability exposure, enhancing borrowing ability, or complying with state law requirements.

IRS offers free 10-course charity 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/workshop. 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 Learn which activities 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 Explanation of 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 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 Learn about 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:

X (formerly Twitter) - specific topics:

@IRSnews - tax announcements
@IRSenEspanol – tax announcements 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, Multilingual and American Sign Language.
Facebook: News and information for taxpayers and tax return preparers. Also in Spanish.
LinkedIn: agency updates, tax information.

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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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