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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
This small to mid-size 501(c)(3) organization workshop will guide you through the courses here at Stay Exempt.
After viewing each of the interactive presentations below, your organizational leadership will understand the benefits, limitations and expectations for exempt organizations.
If you use these presentations in your curriculum or in a classroom setting, please let us know via email. We’d like feedback on your experience. Note that this address is only for Stay Exempt feedback.
Applying for Section 501(c)(3) status
Ensure your organization is eligible for tax exemption before applying. This course discusses eligibility, the benefits of exemption, applying and what you should know while waiting for a determination letter.
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Maintaining 501(c)(3) tax-exempt status
Now that your organization has Section 501(c)(3) tax-exempt status, let’s review the activities that can jeopardize your exemption.
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Employment issues
If your organization has employees or volunteers, it may have tax responsibilities. This course explains how to report employee wages and the rules about volunteer gifts.
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Required disclosures
This course discusses which documents must be provided upon request and the penalties for noncompliance.
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Form 990 overview course
Completing a Form 990-series return each year can be a daunting task. This course offers tips on which form to file and how to prepare during the year.
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Unrelated business income
This course discusses how to determine if your exempt organization has taxable income and how to report it.
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Political campaigns and charities: The ban on political campaign intervention
Political campaign activity can jeopardize a 501(c)(3) organization’s exempt status. This course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.
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Charitable gaming for exempt organizations
Exempt organization often generate income through gaming. This course discusses gaming rules, documentation and possible tax implications.
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Can I deduct my charitable contributions?
This course explains what is deductible, which records to keep and how to report contributions.
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