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  2. What Are Gift Tax Rates and When Do You Have To Pay? - AOL

    www.aol.com/gift-tax-rates-pay-210701793.html

    Gift to IRS-approved charities or charitable organizations. Medical expenses for other people. Gifts to your spouse. Gifts to political organizations. Examples of Common Gift Tax Scenarios.

  3. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    Charity non-profits face many of the same challenges of corporate governance which face large, publicly traded corporations. Fundamentally, the challenges arise from the "agency problem" - the fact that the management which controls the charity is necessarily different from the people who the charity is designed to benefit. In a non-profit ...

  4. 501 (c) (3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    The two exempt classifications of 501(c)(3) organizations are as follows: A public charity, identified by the Internal Revenue Service (IRS) as "not a private foundation", normally receives a substantial part of its income, directly or indirectly, from the general public or from the government.

  5. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    Abby, our taxpayer, owns a sporting goods store. Her business is doing well so she decides to donate some of last season's inventory to The Women's Sports Foundation, a certified charitable organization. Abby's adjusted gross income this year is $700,000. The fair market value of Abby's donated inventory is $600,000.

  6. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    "IRS list of charities eligible to receive deductible contributions search or download". Internal Revenue Service. Archived from the original on May 15, 2016. "IRS Publication 557" (PDF). Internal Revenue Service. Publication 557 governs 501(c) organizations. "Look up funds in a 501(c)(3) (990 search)". Foundation Center.

  7. Form 1023 - Wikipedia

    en.wikipedia.org/wiki/Form_1023

    In the 2015 Annual Report, the IRS reported an audit on Form 1023-EZ revealing that 2 in 5 charities that filed Form 1023-EZ would not qualify for charity status if they had gone through the full Form 1023. [14] Furthermore, in 2016, the application fee for Form 1023-EZ had been reduced from $400 to $275. [15]

  8. Supporting organization (charity) - Wikipedia

    en.wikipedia.org/wiki/Supporting_organization...

    IRS Supporting Organization Flow Chart. A supporting organization, in the United States, is a public charity that operates under the U.S. Internal Revenue Code in 26 USCA 509(a)(3). A supporting organization either makes grants to, or performs the operations of, a public charity similar to a private foundation.

  9. IRS Volunteer Income Tax Assistance Program - Wikipedia

    en.wikipedia.org/wiki/IRS_Volunteer_Income_Tax...

    The longevity of the VITA program is dependent on funding being approved and provided by Congress. The last official act to support the IRS initiative was made in 2017. The Volunteer Income Tax Assistance Permanence Act of 2017 that ensured low-income workers and under-served communities would gain assistance from VITA.