The IRS Tax Exempt Organizations Division has recently made available on their website a list of valuable resources to help managers, founders, board members and organizers of new nonprofit organizations learn more about tax exemption issues. The resource list entitled, “ABC’s for Exempt Organizations” may be found at http://www.irs.gov/charities/article/0,,id=187787,00.html. Resources include:

• Life Cycle of an Exempt Organization Helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS. Separate life cycle sites are provided for different types of nonprofit organizations.
• Applying for Tax-Exempt Status (brochure) Criteria and procedures for applying for 501(c)(3) tax-exempt status.
• Compliance Guide for 501(c)(3) Public Charities (brochure) Activities that may jeopardize a charity's exempt status, federal tax filings, recordkeeping, changes to be reported to the IRS, required public disclosures, and IRS resources. Separate guides are available for private foundations.
• Frequently Asked Questions About Tax-Exempt Organizations
• EO Forms and Publications IRS forms, publications, and internal training materials relating to tax-exempt organizations.
• Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations.
• Schedule of Events Workshops and conferences for exempt organizations.
• On-Line Workshops and Mini-Courses An on-line version of IRS workshop for small and mid-sized exempt organizations, and mini-courses on applying for exemption, foundation status, annual return preparation (Form 990), deductibility of contributions, and resources for exempt organizations.
• Retirement Plan Information for Exempt Organizations Information and resources for tax-exempt organizations interested in establishing retirement plans for employees.
• Exempt Organizations Products and Services Navigator (brochure) Resources for exempt organizations.
• Annual Electronic Filing Requirement for Small Exempt Organizations Form 990-N (e-Postcard)

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Nonprofit organizations can provide assistance to disaster or emergency hardship victims in a variety of ways that accomplish charitable purposes. Disaster relief generally takes the form of one or two activities: 1. Aid to individuals, and 2. Aid to businesses. In order for the aid to be seen as a proper 501(c)3 tax-exempt activity, it should fall within the following guidelines:
Aid to individuals—assistance in the form of funds, services, or goods to ensure that victims have the basic necessities, such as food, clothing, housing (including repairs), transportation, and medical assistance (including psychological counseling). The type of aid that is appropriate depends on the individual’s needs and resources.
Aid to businesses—assistance to individual business owners who are financially needy or otherwise distressed to combat community deterioration and to lessen the burdens of government.

Learn more from the IRS by viewing Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations, at http://www.irs.gov/pub/irs-pdf/p3833.pdf

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Labels: 501c3, disaster relief, emergency, lawyer, nonprofit, tax exempt