Compliance & Enforcement Section

Criminal Enforcement In support of the overall IRS Mission, Criminal Investigation serves the American public by investigating potential criminal violations of the Internal Revenue Code and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law. Whistleblower - Informant Award What is an Informant Award, often referred to as a Whistleblower award? How does one apply for this award, and what would one expect from this award? Compliance & Enforcement News A collection of recent news releases, statements and other items related to IRS compliance and enforcement efforts. Withholding Compliance Questions & Answers Withholding Compliance Qs&As related to W-4 Forms. Tax Fraud Alerts Seek expert advice before you subscribe to any scheme that offers instant wealth or exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly. Frequently Asked Questions about Tax-Exempt Organizations FAQs About Applying for Tax-Exemption Insights into the tax-exempt application process. FAQs about the Annual Reporting Requirements for Exempt Organizations Insights into the Service's annual reporting requirements. FAQs about Operating as an Exempt Organization Insights into the operations of a tax-exempt organization. FAQs about Issues of Interest to the General Public about Exempt Organizations Insights into issues of interest to the general public relating to tax-exempt organizations. FAQs About the Exempt Organization Public Disclosure Requirements Insights into the rules which require tax-exempt organizations to disclose their exemption applications and annual returns. Frequently Asked Questions (FAQs) - e-File for Charities and Nonprofits Frequently Asked Questions (FAQs) - E-file for Charities and Nonprofits FAQs about Charitable Organizations Providing Disaster Relief Frequently asked questions about disaster relief provided by charitable organizations.

Selected IRS Forms

• Form 990: Return of Organization Exempt from Income Tax [Instructions]

 

• Form 990EZ: Short Form Return of Organization Exempt from Income Tax [Instructions]

 

• Form 990 Schedule A: Organization Exempt Under Section 501(c)(3) [Instructions]

 

• Form 990BL: Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons [Instructions]

 

• Form 990C: Farmers' Cooperative Association Income Tax Return [Instructions]

 

• Form 990 PF: Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation [Instructions]

 

• Form 1065: U.S. Partnership Return of Income [Instructions]

 

• Form 1023: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

 

• Form 1024: Application for Recognition of Exemption Under Section 501(a) for Determination Under Section 120 of the Internal Revenue Code

 

• Form 1028: Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code [Instructions]

 

• Form 8718: User Fee for Exempt Organization Determination Letter Request

 

• Publication 557: Tax-Exempt Status for Your Organization [also in Web/HTML format]