Federal Requirements

• IRS Charities & nonprofits website
  
• IRS Charitable Organizations webpage
  
• IRS Charitable Contributions
  
• IRS Annual Reporting and Filing for 501 (c) 3 nonprofits
  
• IRS Form 990 Resources and Tools
  
• NPQ free nonprofit guide to IRS 990 forms
• IRS Ruling regarding deductibility of a "donation" when in fact the donation was not a gift, but payment for an event or an item.  https://www.irs.gov/pub/irs-tege/rr_67_246.pdf 

Note that the IRS requires that you provide a written acknowledgement of a single cash contribution of $250 or more.  Further, the IRS requires that you provide a written disclosure to a donor who receives goods or services in exchange for a single payment in excess of $75.   Click here for more information on what is required.

Sample Donor Acknowledgement Letters.  Click Donation Acknowledgement

The links were last checked in January 2023. Please email the FONCPL webmaster to report any broken links or any additional resources you recommend.