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Materials discussing how federal tax rules apply to tax-exempt credit counseling organizations; and the IRS's compliance program for these organizations.
| Title | Description |
|---|---|
| Internal Revenue Code section 501(q) | Statute providing additional criteria for exemption of credit counseling organizations |
| Technical explanation of credit counseling provisions in Pension Protection Act of 2006 PDF |
Prepared by the staff of the Joint Committee on Taxation |
| IRS Reports on Credit Counseling Initiative | An article discussing an Internal Revenue Service report on tax-exempt credit counseling agencies and steps being taken to ensure these organizations comply with the law |
| Frequently Asked Questions |
FAQs about the IRS Credit Counseling Compliance Project |
| IRS Takes Steps to Ensure Credit Counseling Organizations Comply With Requirements for Tax-Exempt Status |
An IRS Fact Sheet |
| Written Testimony of Mark Everson, Commissioner of Internal Revenue PDF | Before the Permanent Subcommittee on Investigations, Committee on Governmental Affairs, United States Senate, Hearing on the Role and Tax-Exempt Status of Certain Not-For-Profit Credit Counseling Agencies, March 24, 2004 |
| Credit Counseling Organizations PDF | An Exempt Organizations Continuing Professional Education article |