Nonprofits: The Basics

Number 1398
Subject Nonprofits
Source Sarah Wright
Affiliation IRE
Year 2001
Summary 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
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Panelists Mark Katches