Closing or Merging a Nonprofit: Your Final Form 990
Dissolving or merging your nonprofit takes more than a board vote. Here's what the final Form 990 has to show, and why mistakes made at closing are hard to undo.
Unrelated Business Income: The Three-Prong Test Nonprofits Miss
Unrelated business income is taxable even for exempt organizations. See the IRS three-prong test, the $1,000 Form 990-T threshold, and what's excluded.
Sports Clubs and Tax-Exemption: 501(c)(3) Eligibility and Requirements
Not every sports club qualifies for 501(c)(3) status, and knowing which category your organization actually fits changes everything from your annual filing form to your penalty exposure. Here's what nonprofit sports clubs need to know about tax exemption, IRS filing requirements, and staying compliant year after year.
How to Reach the Right IRS Office the First Time: A Guide for Nonprofits
Nonprofits have two IRS phone numbers, not one. Learn which to call for exempt status vs. e-file issues, and what to have ready before you dial.
Your Nonprofit Already Has a Free 990 Explorer Profile. Here’s How to Make It Count.
Your nonprofit already has a free 990 Explorer profile, built from your Form 990 filings. Here's what's on it, what shapes each field, and how to make it count.
The Public Support Test, Explained: How Schedule A Protects Your Nonprofits Tax Exempt Status
Every organization that applies for 501(c)(3) status starts out classified as a private foundation in the eyes of the IRS — a designation that comes with stricter rules, higher taxes, and less flexibility. Schedule A and the public support test are how your organization proves otherwise, demonstrating year after year that it's accountable to a broad public rather than a handful of funders. Here's how the test works, why one large gift won't disqualify you, and what's at stake if you fail it.
What to Do If Your Determination Letter Has an Error or the Wrong Effective Date
Your IRS determination letter proves your 501(c)(3) status to donors, grant makers, and state agencies — so a misspelled name, wrong EIN, or off effective date is worth fixing. Here's what each error can mean, and how to correct it.
IRS-Approved E-File Software for Tax Preparers: Why IRS Authorization Matters
If you’re a CPA, an enrolled agent, or a paid preparer shopping for IRS approved software for tax preparers, you’ve probably seen the phrase “IRS-approved” or “IRS-authorized e-file provider” on...
Form 990-T Supplemental Forms: Form 4562, 4797, 8949, 8995 and 3800 Explained
Form 990-T rarely stands alone. Here's a plain-English breakdown of the five supplemental forms — 4562, 4797, 8949, 8995, and 3800 — that most often accompany it, and when each one applies.
501(c)(3) vs. Other 501(c) and 509 Classifications: Which Fits Your Organization?
Not every tax-exempt organization is a 501(c)(3) — here's how the IRS classifications differ, and why choosing the right one protects an organization's mission long after the application is filed.