IRS Forms
Included here are links to several commonly-used IRS forms and publications. You will find a complete lists of downloadable forms and publications on the IRS Web site. The forms and publications are in Adobe Acrobat PDF format. You may download the Acrobat Reader free from Adobe.
Printed copies of IRS forms can be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
Applying for tax-exempt status
Publication 557 (Rev. March 2005) Tax-Exempt Status for Your Organization. (File size 419K). Find out about the procedure for applying for tax exemption. Information is included about the various categories of exempt organizations.
Form 1023 (Rev. June 2006) (File size 796K) and instructions (File size 183K). Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. Use this package to apply for exemption as a charitable organization (to which donations are deductible).
Form 1024 (Rev. September 1998) Application for Recognition of Exemption under Section 501(a) of the Internal Revenue Code. (File size 138K). This package, including forms and instructions, is used to apply for exemption by most organizations other than 501(c)(3) charitable groups.
Form 8718 (Rev. June 2006) User Fee for Exempt Organization Determination Letter Request. (File size 22K). This form must be included along with Form 1024 and includes the amount of IRS filing fees that will be required.
Form SS-4 (Rev. February 2006) Application for Employer Identification Number. (File size 109K). Use this form to apply for an employer identification number (EIN). EINs are to businesses (for-profits and nonprofits) what social security numbers are to individuals. You must have an EIN before applying for recognition of tax exempt status (form 1023 or 1024). You may apply for an EIN online, or by mail, telephone or fax.
Annual information returns for 2006
Form 990 Return of Organization Exempt from Income Tax. (File size 660K). Annual information returns generally must be filed by tax-exempt organizations with gross receipts exceeding $25,000 per year. All tax-exempt organizations should complete Form 990 during their first year of existence.
Form 990-EZ Short Form Return of Organization Exempt from Income Tax. (File size 362K). A simplified annual information return that certain tax-exempt organizations can file instead of Form 990.
Instructions for Form 990 and Form 990-EZ Combined instructions for both versions of the annual information return. (File size 320K).
Schedule A (to Form 990 or 990-EZ) Supplemental information required of certain organizations. (File size 421K) You'll also want to read the instructions. (File size 126K)
Form 990-T Exempt Organization Business Income Tax Return. (File size 488K). Used to report the tax on unrelated business income.You'll also want to read the instructions (File size 203K). There also is a worksheet, Form 990-W, for calculating estimated tax on unrelated business taxable income (file size 311K).
Charitable contributions
Publication 526 (Rev. 2006) Charitable Contributions. (File size 1086K). Provides information to assist individuals in calculating the amount of charitable contributions they can deduct.
Publication 561 (Rev. April 2007) Determining the Value of Donated Property. (File size 1003K). Provides information to assist individuals in determining the value of property they've contributed to charity.
Form 8283 (Rev. December 2006)Noncash Charitable Contributions. (File size 237K). May be used by donors to report their noncash contributions to charities that are worth more than $500. Also get the instructions (File size 63K).
Form 8282 (Rev. January 2007) Donee Information Return. (File size 265K). May be used by charities to report the sale or other disposition of donated property worth more than $500.
Unrelated business income
Publication 598 (rev. March 2005) Tax on Unrelated Business Income of Exempt Organizations. (File size 164K). Information for tax-exempt organizations regarding the types of income subject to the tax on unrelated business income.
Fees
IRS Fees The IRS has increased their user fees for the first time in several years, effective July 1, 2006.