Main > 2. Nonprofit Regulation


  • Selected IRS Forms and Publications
  • The forms and instructions listed below are stored as Adobe Acrobat PDF files. You will need the fr...
  • Changes in Compensation reported on New Form 990, rev 2008
  • Governance issues and resources
  • How can an organization have $0 is gross receipts and total assets and still be in operation?
  • How does an organization get removed from your website when it has dissolved?
  • IRS Hospital Study (2009)
  • What is the Form 990? What is its history? (FAQ)
  • Where can I find historical information on nonprofit regulation? (FAQ)
  • How does the IRS define "charitable"? (FAQ)
  • Are nonprofits subject to excise taxes? (FAQ)
  • How does e-commerce effect e-filing? (FAQ)
  • How does the IRS distinguish nonprofits from foundations? (FAQ)
  • How many 501(c)(3) organizations have 501(c)(4) affiliates and are they created for advocacy purposes? (FAQ)
  • How many nonprofits lobby and what are the IRS limits to lobbying? (FAQ)
  • IRS Report on Exempt Organizations Executive Compensation Compliance Project (March 2007)
  • Must my IRS Form 990 be made available to the public? (FAQ)
  • New Form 990 Revisions Effective Tax Years 2008 and Later - Impact on NCCS Data Files and Research
  • Redesigned 2008 IRS Forms released
  • Regulation of Supporting Organizations
  • Section 4947 Trusts
  • What are the reporting requirements for "federal awards"? (FAQ)
  • What percentage of 501(c)(3) applicants are rejected by the IRS? (FAQ)
  • What percentage of 501(c)(3) organizations are audited by the IRS? (FAQ)
  • When are nonprofits required to file IRS forms in mulitple states and how many do? (FAQ)
  • Where can I find legal and management guidance for my nonprofit? (FAQ)
  • 501(h) electors
  • Are governments and related tax-supported entities nonprofits? (FAQ)
  • Are nonprofit organizations required to report grant recipients? (FAQ)
  • How are noncash or inkind contributions treated by the IRS? (FAQ)
  • How can I obtain copies of completed Forms 990? (FAQ)
  • Overview of the Redesigned 2008 IRS Form 990
  • When can a nonprofit organization file a Form EZ instead of the full Form 990? (FAQ)
  • Which nonprofit organizations are required to file with the IRS? Which organizations file the Form 990, 990-EZ, or 990-PF? (FAQ)