Public Charities Starting Out Organizing Documents Required Provisions Sample Organizing Documents Governance and related topics Bylaws State law requirements Employer Identification Number Application Form Online EIN Application Charitable Solicitation Initial State Registration Periodic State Reporting State Charity Offices Help from the IRS Applying to IRS Application Forms Exemption Application Group exemption User Fee Power of Attorney Disclosure of Applications IRS Processing While You Wait Rulings and Determination Letters Help from the IRS Application Process Step by Step Customer Account Services Publication 4220, Applying for 501(c)(3) Tax-Exempt Status Publication 557, Tax-Exempt Status for Your Organization Required Filings Annual Exempt Organization Return e-File for Exempt Organizations Unrelated Business Income Tax Requirements for Filing Form 990-T Form 990-T instructions Form 990-W Estimated Tax Exceptions and Exclusions Publication 598, Tax on Unrelated Business Income for Exempt Organizations Help from the IRS Customer Account Services Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities Publication 557, Tax-Exempt Status for Your Organization Ongoing Compliance Jeopardizing Exemption Inurement/Private Benefit Intermediate Sanctions Lobbying/Political Activity Not Filing Annual Return or Notice Employment Taxes Exceptions and Exclusions Forms and Publications Retirement Plan Compliance Substantiation and Disclosure Charitable Contributions Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements Written acknowledgments Quid pro quo contributions Charity auctions Noncash Contributions Donor ( Form 8283) Donee ( Form 8282) Publication 561, Determining the Value of Donated Property Public Disclosure Requirements Help from the IRS Customer Account Services Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities Publication 557, Tax-Exempt Status for Your Organization Significant Events Reporting Changes to IRS Termination of Exempt Organization Private Letter Rulings and Determination Letters Audits of Exempt Organizations Potential Examination Consequences Examination Procedures Power of Attorney Termination of an Exempt Organization Help from the IRS