Useful Links - Federal and Washington State

IRS links:

• IRS Publication 557 Tax-Exempt Status for Your Organization
• IRS Publication 598 Tax on Unrelated Business income of Exempt Organization
• IRS on-line workshop for small and medium-sized tax exempt organizations
  
• IRS governance practices for 501(c)(3) organizations:
  
• Form 1023 Application for Recognition of Exemption under section 501(c)(3)
  
• Instructions to Form 1023:
  
• Form 1024 Application for Recognition of Exemption under section 501(a) (other than under section 501(c)(3)
  
• Instructions to Form 1024
  
• Form 990 (for fiscal years that began during 2007)
• 2008 Form 990 (for fiscal years beginning during 2008)
• Form 990-EZ (for fiscal years that began during 2007)
• Form 990-EZ (for fiscal years beginning during 2008)
  
• Form 990-PF
  
• Form 990-T
  
• Form 990-N (for small exempt organizations)
  

Washington State links:

• Washington Secretary of State information on nonprofit corporation registration
  
• Washington State Secretary of State Charities Program (registration requirements)
  
• Taxation of Nonprofit Organizations in Washington State (as of May 1, 2006)
  
• Washington State Gambling Commission information for charities
  

Other useful links:

• List of all states' charity regulation offices (for registration of charitable solicitation)
  
• Principles of Good Governance issued by Nonprofit Sector
  
• Additional nonprofit governance resources from Boardsource
  
• Information about advocacy and legislative activities of nonprofit organizations and private foundations from Alliance for Justice
  
• Nonprofit postal rates, eligibility and how to apply