Compliance Guide for 5012 (c)(3) Public Charities

This guide provides an overview of the reporting, record-keeping, and disclosure requirements for 501(c)(3) public charities as well as some specific activities that could lead to penalties or loss of tax-exempt status. Non-profit grantees will find this information useful when providing financial disclosures for their programs.

 

Federal tax law provides tax benefits to nonprofits organizations recognized as exempt from Federal Income tax under section 501(c)(3) of the Internal Revenue code (Code). The Code requires that tax-exempt organizations must comply with Federal tax law to maintain tax–exempt status and avoid penalties. Full text » [PDF 7.6MB]

Compliance Guide for 5012 (c)(3) Public Charities. U.S. Treasury/IRS. Services. 2008. English. [PDF 7.6MB].

Last Reviewed: March 2009

Last Updated: November 13, 2014