Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations

The IRS has published an easy-to-use brochure that contains the information most tax-exempt organizations need in order to obtain and maintain their status. Grantees will find this information beneficial to their organizations. It provides references to other IRS publications and forms. It also provides special telephone numbers organizations can call for help on more complex issues.

 

Updated March 6, 2008 — Pub. 4221 has been superseded by Pubs. 4221-PC, Compliance Guide For 501(c)(3) Public Charities [PDF, 7.57MB], and 4221-PF, Compliance Guide For 501(c)(3) Public Foundations [PDF, 5.64MB].

WASHINGTON — The Internal Revenue Service has published two new brochures to help charities understand the tax laws conferring tax-exempt status.

One brochure is designed to help prospective charities apply for tax exemption under the tax law. The other is a compliance guide that explains the record keeping, return filing and disclosure rules for those organizations.

IRS Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, and Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, are concise, easy-to-use brochures that contain the information most tax-exempt organizations need in order to obtain and maintain their tax-exempt status.

They provide references to other IRS publications and forms, as well as special telephone numbers organizations can call if they need specific help on more complex issues.

Publications 4220 and 4221 are available now on the IRS Web site, www.irs.gov, and can be ordered by calling toll-free 1-800-829-3676.
Related Links on IRS.gov:
• Publication 4220, Applying for 501(c)(3) Tax-Exempt Status [PDF, 285K].

Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations. U.S. Treasury/IRS. 2008. English.

Last Reviewed: September 2008

Last Updated: November 13, 2014