Related Publications

The Internal Revenue Service provides other publications and annual reporting instructions that cover specific aspects relating to topics discussed herein.

Publication 15, Employer’s Tax Guide (Circular E)

Publication 15-A, Employer’s Supplemental Tax Guide

Publication 510, Excise Taxes

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations

Publication 526, Charitable Contributions

Publication 531, Reporting Tip Income

Publication 535, Business Expenses

Publication 557, Tax-Exempt Status for Your Organization

Publication 598, Tax on Unrelated Business Income of Exempt Organizations

Publication 1771, Charitable Contributions – Substantiation & Disclosure Requirements

Publication 3079, Tax-Exempt Organizations and Gaming

Instructions for Forms 1099, 1098 and W-2G, Reporting Requirements

Free Publications and Forms

To order publications and forms, call our toll-free telephone number 800-829-3676.

www.IRS.gov

Exempt Organizations: www.irs.gov/charities-non-profits

Taxpayer Assistance:

TE/GE Customer Accounts Services 877-829-5500 IRS Helpline 800-829-1040

Subscribe to Exempt Organization’s EO Update, a periodic newsletter with information for tax-exempt organizations and tax practitioners who represent them.

Request for Comments

To assist the Internal Revenue Service in its goal of providing current and effective information, we are soliciting comments and suggestions on this publication. Please indicate any changes you would recommend as well as suggestions for additions. Please send your comments to:

Internal Revenue Service Exempt Organizations Division 1111 Constitution Ave., N.W. Washington, DC 20224

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