The IRE Resource Center is a major research library containing more than 23,250 investigative stories — both print and broadcast. Add to that more than 3,000 tipsheets from our national conferences on how to cover specific beats or do specific stories and you have a resource that no reporter or editor should be without. These stories and tipsheets are searchable online or by contacting the Resource Center directly (573-882-3364 or rescntr@ire.org) where a researcher can help you pinpoint what you need. Browse or search the tipsheet section of our library below. Logged-in members can view the tipsheets free online:
Search results for "Internal Revenue Service (IRS)" ...
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Campaign Finance: Tracking the Money
This tipsheet outlines important facts for those reporting on campaign finance and outlines information reporters should look at when analyzing campaign finance information. It also provides links to several useful sites/organizations who track campaign finance information, including some that provide data for download.It also touches on lobbying information.
Tags: campaign finance; lobbying; Federal Election Commission; FEC; PAC; political action committees; Center for Responsive Politics; Sunlight Foundation; Political Party Time; Internal Revenue Service; IRS; National Institute on Money in State Politics; TransparencyData.com; Congrelate.org
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Investigative Business Journalism
Cohn's detailed tipsheet discusses investigative tips and techniques for covering foundations, nonprofits and charities with examples of the types of documents and resources critical to this type of reporting - from 990s to human sources. Part 2 of the tipsheet explores investigations of private companies.
Tags: nonprofit; charity; foundation; private business; Internal Revenue Service; IRS; Form 990; 990s; consolidated financial statements; civil court; criminal court; federal agencies; FOIA
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Dissecting 990s
Kamb explains the 990 tax form that nonprofits must submit to the IRS in lieu of a tax return. He discusses who files them; variations of the form; resources for understanding them; your rights in requesting them; where to request a 990; and problems & limitations. He also includes a detailed comparison of the old vs. new 990 forms.
Tags: nonprofit; charity; tax form; tax-exempt; taxpayer bill of rights; Guidestar; Internal Revenue Service; IRS; transparency
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Reporter's fact sheet on new IRS nonprofit Form 990
McCoy gives a concise overview of the new 990 forms which has undergone its first revision in 30 years. McCoy outlines the information that can be found on the 990, and includes information about what information can be found on the 16 Schedules that may be attached to the report. McCoy notes which of the Schedules are new as part of the revision of the form 990.
Tags: nonprofit; IRS; Internal Revenue Service; 990-EZ; Schedules;
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Following The Money
Salant details where to look and what to look for when investigating campaign finance. He lists resources for the following: campaign contributions; lobbying; earmarks; legislative favors
Tags: campaign finance; Federal Election Commission; FEC; Center for Responsive Politics; CRP; Sunlight Foundation; Internal Revenue Service; IRS; National Institute on Money in State Politics; OpenSecrets.org; earmarks; lobbying; legislative favors
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Ways to Trace Every Business
Campbell details how to background businesses by following the paper trail they create - from business licenses to potential litigation involvement.
Tags: business; business backgrounding; articles of incorporation; Uniform Commercial Code filings; UCC; Internal Revenue Service; IRS; planing and zoning
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Digging into Nonprofits: IRS Form 990
Campbell created a "reader's guide" for the IRS Form 990. He details what information can be found on the form and what specifically to look for when evaluating the information, but also alerts you to the potential pitfalls of the form.
Tags: nonprofit; 990; IRS; Internal Revenue Service; charities; GuideStar; 501(c)4;
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Tracing Money In Federal Politics
Campbell details how to track federal campaign finance information. He identified the Federal Elections Commission (FEC) and the Internal Revenue Service (IRS) as the "fountainheads of federal campaign data." Campbell gives an overview of the type of information available on these sites. And recommends searching the FEC site whenever you are backgrounding an individual.
Tags: campaign finance; federal elections; Federal Election Commission; FEC; Internal Revenue Service; IRS; backgrounding; money in politics; political contributions; campaign donations; donors
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Tipsheet on investigating a nonprofit, church-based organization
The Internal Revenue Service has different regulations for churches than most other 501c3 nonpofits. Because of this, some of the documents reporters rely upon when investigating nonprofits aren't available. Despite this, there are a number of ways reporters can uncover information about churches. In this tipsheet, Allman lists sources of documents that can help reporters find documents regarding religious organizations when it seems none are available.
Tags: religion; nonprofit; church; 501c3; Internal Revenue Service (IRS); Deeper Life Christian Church; pay databases; articles of incorporation; marriage records; civil court; family law; congregation; worship; sermons; public records
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Nonprofits: Deciphering the Documents
Included in this tipsheet is the basics of nonprofit reporting, what's in a 990, the difference between a public charity and a foundation, what forms different organizations file, a summary of the new disclosure rules and where to find the state charity offices. Also attached are the different IRS categories of nonprofits, and what kind of registration is required in each state
Tags: foundation; exempts; attorney general; IRS; Internal Revenue Service; Publication 557; unrelated business income tax; Form 990; application for exemption; determination letter