Charitable Organization


Internal Revenue Service: FAQs about Tax-Exempt Organizations

  • how to obtain copies of Form 990, Package 1023, or Package 1024 for filing
  • filing requirements for members of group rulings
  • which tax-exempt organizations may engage in political activity
  • The Internal Revenue Service (IRS) has published two new brochures to help nonprofit organizations understand the laws for tax-exempt groups. Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, helps prospective charities apply for tax exemption. Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, explains record keeping, report filing, and disclosure rules that apply to organizations that have tax-exempt status under section 501(c)(3). For more information go to the IRS Web site.
  • IRS Launches On-Line Workshop for Exempt Organizations - The Internal Revenue Service has launched a new Web-based version of its popular Exempt Organizations Workshop covering tax compliance issues confronted by small and mid-sized tax exempt organizations. The free online workshop - Stay Exempt - Tax Basics for 501(c)(3)s - consists of five interactive modules on tax compliance topics for exempt organizations: Tax-Exempt Status - How can you keep your 501(c)(3) exempt?  Unrelated Business Income - Does your organization generate taxable income?  Employment Issues - How should you treat your workers for tax purposes?  Form 990 - Would you like to file an error-free return?  Required Disclosures - To whom do you have to show your records?  Users can access this new training program at http://www.stayexempt.irs.gov/  Users can complete the modules in any order and repeat them as many times as they like.  The online training website does not require registration and its visitors will remain anonymous.

To file for a certificate of incorporation or the annual Charitable Organization filing, visit Oklahoma Secretary of State  and click on Oklahoma Corporations to download forms and procedures. Information and forms in the Charitable Organizations section represents a subsection of their Business Filing Department but has expanded to accommodate the amendments to the Oklahoma Solicitation of Charitable Contributions Act, found in S.B. 1070, passed in 2010 and effective July 1, 2011.  The intent of the Act is to promote integrity and accountability in the charitable solicitation process.    Click here for a link to the bill.

The Oklahoma Center for Non-Profit's Helpline, 1.800.338.1798, is a  good resource for non-profits. It is a free service that gives  non-profit leaders a resource for a variety of answers to a variety of  questions and problems. An initial response is guaranteed within 24  hours, as the Center draws upon its vast network of consultants and  experts to get you the answers you need, when you need them. The service is free to all Oklahoma non-profits.

Two nonprofit planning publications are available free download. Get Ready, Get Set! and Legal Responsibilities of Your Nonprofit Corporation were produced by Nonprofit Directions for use in the state of  California, however the general information given is an excellent  resource for new museums in Oklahoma. Get Ready, Get Set!  defines the key characteristics of nonprofits, the legal framework of  maintaining a nonprofit status, and provides resources for nonprofit  startup information. This publication may be downloaded at www.cnmsocal.org/Services/p_grgs.html. Legal Responsibilities of Your Nonprofit Corporation: An Informational  Brochure and Checklist for Managing Your Nonprofit Corporation  addresses the legal responsibilities that nonprofits face and gives  suggestions on how a nonprofit can maintain its corporate identity. This publication may be downloaded at www.cnmsocal.org/Services/p_legalresponsibilities.html.

The Minnesota Council of Nonprofits offers samples and templatesfrom the publication, "Handbook for Starting a Successful Nonprofit." Sample articles of incorporation and sample bylaws from the book are available as a download. For an extensive list of other learning opportunities and professional development opportunities for nonprofits, visit the Minnesota Council of Nonprofits Web site.

At the Usa.gov (a "network of links to federal government information and services") users can:

  • search more than 530,000 government documents
  • access government departments and agencies
  • browse information pertaining to the three branches of government
  • link to clearinghouses and services
  • read materials on management and policy matters
  • e-mail technical and content questions to the site.