Getting On-Line Help from the IRS

The IRS direct link to Exempt Organizations materials, "Charities & Nonprofits," from their home page is near the upper right hand corner of their home page (and many others).  This link will take you to: www.irs.gov/charities-non-profits, the Exempt Organizations home page.

The IRS provides hundreds of pages of information on tax exempt organizations on irs.gov. 

One thing you will not find is Frequently Asked Questions about Form 1023-EZ.  Maybe the IRS believes no one could need help with an easy "streamlined" form?  I first posted 1023-EZ FAQs in the summer of 2014, a few months after the IRS released Form 1023-EZ.  You can find my EZ FAQs here.

Neither will you be able to find certain IRS Revenue Rulings pertinent to 501(c)(3) organizations. These rulings have not been revoked or superseded, so it is not at all clear why the IRS has not included them on irs.gov.  I have posted the Missing Rulings here.

​Because of shrinking resources, the IRS plans to replace telephone and face-to-face public interaction with on-line tools.  The National Taxpayer Advocate points out at least two potential drawbacks this plan: "…millions of taxpayers with Internet access do not feel comfortable trying to resolve important financial matters over the Internet, and many taxpayer problems are not 'cookie cutter,' thus requiring a degree of back-and-forth discussion that is better suited for conversation…"

Source: National Taxpayer Advocate 2015 Annual Report to Congress

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