- By Organization sorted alphabetically PDF (698 pp)
- By Subsection Code sorted by Organization alphabetically PDF (698 pp)
- By City sorted by Organization alphabetically PDF (698 pp)
I.R.S. Ends Exemptions For 275,000 Nonprofits (New York Times, June 8, 2011)
What should a nonprofit do now that it is no longer tax-exempt?
The National Council of Nonprofits - TANO's national association - has developed a special webpage and tip sheet on options available to organizations. Nonprofits that re-apply may request in a letter to the IRS that the reinstatement of their tax-exempt status be retroactive to the date of their original tax-exempt recognition, but the IRS will grant that request only if it determines that there was "reasonable cause" for the nonprofit to have missed the filing deadlines. Make sure to carefully follow the instructions on the IRS website for requesting "retroactive reinstatement" of your organization's tax-exempt status.
Can a nonprofit raise funds while it is not tax-exempt?
Yes, but the nonprofit needs to be transparent and honest about the fact that it is not currently tax-exempt and, therefore, that contributions to it are not deductible to the donor.
Do we have other options for raising money?
Consider finding a fiscal sponsor: A nonprofit may want to explore partnering with a fiscal sponsor which can provide the nonprofit with the opportunity to continue to receive gifts that are tax deductible to the donor. Read about fiscal sponsorship.
The IRS has announced a special procedure for eligible small nonprofits to be reinstated. In addition, The Chronicle of Philanthropy has a searchable database.
For assistance in dealing with any challenges you may have as a result of the above, or to glean further information, contact TANO CEO Barry Silverberg at firstname.lastname@example.org.