Compliance
Read our compliance blogs for guidance on staying compliant with IRS guidelines for nonprofits and how to maintain tax-exempt status
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- Read time: 4 min
IRS Letter 947 means the IRS has no record of a required tax return for a specific EIN, often revealing visibility gaps in multi-chapter nonprofits. This guide explains why the letter is issued, common causes in federated organizations, and how HQ teams can respond to prevent automatic revocation and strengthen compliance across their chapter network.
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- Read time: 4 min
A single missed filing can place a chapter on the IRS Auto Revocation List, often without headquarters knowing. For multi-chapter nonprofits and federated organizations, auto revocation is a governance and visibility risk. This guide explains how the list works, how to check your status, and how HQ teams can prevent surprises before they escalate.
The Hidden Group Exemption Problem: When Your Nonprofit Holds More Than One IRS Determination Letter
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- Read time: 4 min
Discover why many national organizations unknowingly have multiple IRS determination letters and how Rev. Proc. 2026-8 changes the compliance landscape. Learn how finance and legal teams can identify historical group exemption letters, assess potential risks, and prepare for future compliance reviews.
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- Read time: 4 min
Form 990-N may be simple, but for multi-chapter nonprofits it can create serious blind spots. This guide explains who must file, how the $50,000 gross-receipts threshold really works, and how central organizations can maintain oversight to prevent silent noncompliance and protect their tax-exempt or group exemption status.
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- Read time: 4 min
Missed a Form 990-N in a prior year? Late e-Postcard filings are allowed, and fixing them now can protect or restore your nonprofit’s tax-exempt status. This guide walks you through exactly what to file, where, and what to expect.
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- Read time: 4 min
Understand what Rev. Proc. 2026-8 subordinate organizations mean for nonprofit chapters, affiliates, and local associations covered by an IRS group exemption. Learn the compliance risks, key requirements, and practical steps chapters can take to protect their tax-exempt status while supporting headquarters.
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- Read time: 5 min
A 501(c)(3) group exemption simplifies recognition—but it doesn’t eliminate IRS risk. Learn how filing obligations, subordinate oversight, and reporting gaps can quietly threaten exemption status, and what organizations can do to stay protected.
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- Read time: 4 min
Many nonprofit chapters qualify for 1023-EZ when they apply — and become ineligible years later without realizing it. Learn how structural drift happens, why the IRS cares, and what HQ leaders should track to avoid compliance issues during audits or Form 990 reviews.
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- Read time: 4 min
Choosing between a shared EIN or separate EINs isn’t just an admin decision — it determines who the IRS holds accountable when something goes wrong. This guide breaks down IRS rules for nonprofit chapters, explains real compliance risks, and helps leaders choose the structure that actually matches how their organization operates.
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- Read time: 4 min
Many nonprofits file the wrong Form 990 because they misunderstand gross receipts. Learn what the IRS actually counts, how thresholds work (including the 990-N), and why tracking receipts correctly protects your tax-exempt status.