Supporting Org Guidelines Available


The IRS has produced guide sheets and explanations to help applicants for supporting organization status to determine which of the three types of supporting organizations outlined in IRC § 509(a)(3) they fall under. The guides, which include checklists for the organizational test, operational test, control test, relationship requirement and other considerations, can be found at www.irs.gov/charities/article/0,,id=174956,00.html.

SPONSORED WHITE PAPER

Preparing the statement of cash flows

This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.

RESOURCES

Keeping you informed and prepared amid the COVID-19 crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.