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three year period beginning with the due date of the return including any extension of time for filing 38 39 churches and religious organizations however are not required to file form 990 40 the internal revenue service provides information about specific 501 c 3 organizations through its tax exempt organization search online 41 42 a private nonprofit organization guidestar provides information on 501 c 3 organizations 43 44 propublica s nonprofit explorer provides copies of each organization s form 990 and for some organizations audited financial statements 45 wikicharities is a nonprofit database of nonprofits and charities by name location and topic 46 that allows each organization to report its financials leadership contacts and other activities 47 however open990 was a searchable database of information about organizations that had to shut down due to irs delays in posting information online 48 limitations on political activity edit section 501 c 3 organizations are prohibited from supporting political candidates as a result of the johnson amendment enacted in 1954 49 section 501 c 3 organizations are subject to limits on lobbying having a choice between two sets of rules establishing an upper bound for their lobbying activities section 501 c 3 organizations risk loss of their tax exempt status if these rules are violated 50 51 an organization that loses its 501 c 3 status due to being engaged in political activities cannot subsequently qualify for 501 c 3 status 52 as a result it is common for 501 c 3 organizations to have affiliated nonprofits that are classified as 501 c 4 organizations allowing the affiliate to engage in political activity without threatening 501 c 3 status 53 54 55 churches and religious organizations edit churches must meet specific requirements to obtain and maintain tax exempt status these are described in irs publication 1828 tax guide for churches and religious organizations which outlines activities which are allowed and not allowed by churches under the 501 c 3 designation 56 in 1980 the united states district court for the district of columbia recognized a 14 part test in determining whether a religious organization is considered a church for the purposes of the internal revenue code a distinct legal entity a recognized creed and form of worship a definite and distinct ecclesiastical government a formal code of doctrine and discipline a distinct religious history a membership not associated with any other church or denomination a complete organization of ordained ministers ministering to their congregations ordained ministers selected after completed prescribed courses of study literature of its own established places of worship regular congregations regular religious services sunday schools for the religious instruction of the young schools for the preparation of its ministers having an established congregation served by an organized ministry is of central importance 57 points 4 6 8 11 12 and 13 are also especially important nevertheless the 14 point list is a guideline it is not intended to be all encompassing and other facts and circumstances may be relevant factors 57 although there is no definitive definition of a church for internal revenue code purposes in 1986 the united states tax court said that a church is a coherent group of individuals and families that join together to accomplish the religious purposes of mutually held beliefs in other words a church s principal means of accomplishing its religious purposes must be to assemble regularly a group of individuals related by common worship and faith 58 59 the united states tax court has stated that while a church can certainly broadcast its religious services by radio radio broadcasts themselves do not constitute a congregation unless there is a group of people physically attending those religious services 60 a church can conduct worship services in various specific locations rather than in one official location 61 a church may have a significant number of people associate themselves with the church on a regular basis even if the church does not have a traditional established list of individual members 61 in order to qualify as a tax exempt church church activities must be a significant part of the organization s operations 62 63 an organization whose operations include a substantial nonexempt commercial purposes such as operating restaurants and grocery stores in a manner consistent with a particular religion s religious beliefs does not qualify as a tax exempt church 64 hospitals edit under the affordable care act hospital organizations must also meet the requirements imposed by section 501 r on a facility by facility basis hospitals must conduct a community health needs assessment every three years solicit input from public health and community representatives publish the results and adopt a strategy to address identified health needs 65 hospitals must adopt implement and widely publicize a financial assistance policy that defines eligibility outlines application procedures and ensures nondiscriminatory emergency treatment 66 hospitals must limit charges for emergency and medically necessary care provided to financial assistance eligible patients to the amounts generally billed to insured individuals and may not bill gross charges for other covered care 67 hospitals must make reasonable efforts to determine a patient s financial assistance eligibility before pursuing extraordinary collection actions such as lawsuits liens or credit reporting 68 in practice hospital policies often don t cover outside contracted physicians or narrowly defined medically necessary services leaving patients who technically qualify for charity care still responsible for significant medical bills 69 political campaign activities edit organizations described in section 501 c 3 are prohibited from conducting political campaign activities to intervene in elections to public office 70 the internal revenue service website elaborates on this prohibition 70 under the internal revenue code all section 501 c 3 organizations are absolutely prohibited from directly or indirectly participating in or intervening in any political campaign on behalf of or in opposition to any candidate for elective public office contributions to political campaign funds or public statements of position verbal or written made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity violating this prohibition may result in denial or revocation of tax exempt status and the imposition of certain excise taxes certain activities or expenditures may not be prohibited depending on the facts and circumstances for example certain voter education activities including presenting public forums and publishing voter education guides conducted in a non partisan manner do not constitute prohibited political campaign activity in addition other activities intended to encourage people to participate in the electoral process such as voter registration and get out the vote drives would not be prohibited political campaign activity if conducted in a non partisan manner on the other hand voter education or registration activities with evidence of bias that a favor one candidate over another b oppose a candidate in some manner or c favor a candidate or group of candidates constitute prohibited participation or intervention as an exception to the above the internal revenue service stated in a court filing that communications from a house of worship to its congregation in connection with religious services through its usual channels of communication on matters of faith is not considered conducting political campaign activities to intervene in elections to public office and does not conflict with the status of the place of worship 71 72 constitutionality edit since section 501 c 3 s political activity prohibition was enacted commentators and litigants have challenged the provision on numerous constitutional grounds such as freedom of speech vagueness and equal protection and selective prosecution 73 historically supreme court decisions such as regan v taxation with representation of washington suggested that the court if it were to squarely examine the political activity prohibition of 501 c 3 would uphold it against a constitutional challenge 73 however some have suggested that a successful challenge to the political activities prohibition of section 501 c 3 might be more plausible in light of citizens united v fec 74 lobbying edit main article 501 h election in contrast to the prohibition on political campaign interventions by all section 501 c 3 organizations public charities but not private foundations may conduct a limited amount of lobbying to influence legislation although the law states that no substantial part of a public charity s activities can go to lobbying charities with large budgets may lawfully expend a million dollars under the expenditure test or more under the substantial part test per year on lobbying 75 the internal revenue service has never defined the term substantial part with respect to lobbying 76 to establish a safe harbor for the substantial part test the united states congress enacted 501 h called the conable election after its author representative barber conable the section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test this changes the prohibition against direct intervention in partisan contests only for lobbying the organization is now presumed in compliance with the substantiality test if they work within the limits the conable election requires a charity to file a declaration with the irs and file a functional distribution of funds spreadsheet with their form 990 irs form 5768 is required to make the conable election 77 foreign activities edit a 501 c 3 organization is allowed to conduct some or all of its charitable activities outside the united states 78 79 a 501 c 3 organization is allowed to award grants to foreign charitable organizations if the grants are intended for charitable purposes and the grant funds are subject to the 501 c 3 organization s control 80 additional procedures are required of 501 c 3 organizations that are private foundations 79 81 allowance of tax deduction by donors edit donors contributions to a 501 c 3 organization are tax deductible only if the contribution is for the use of the 501 c 3 organization and that the 501 c 3 organization is not merely serving as an agent or conduit of a foreign charitable organization 80 the 501 c 3 organization s management should review the grant application from the foreign organization decide whether to award the grant based on the intended use of the funds and require continuous oversight based on the use of funds 80 if the donor imposes a restriction or earmark that the contribution must be used for foreign activities then the contribution is deemed to be for the foreign organization rather than the 501 c 3 organization and the contribution is not tax deductible 80 the purpose of the grant to the foreign organization cannot include endorsing or opposing political candidates for elected office in any country 80 foreign subsidiaries edit if a 501 c 3 organization sets up and controls a foreign subsidiary to facilitate charitable work in a foreign country then donors contributions to the 501 c 3 organization are tax deductible even if intended to fund the foreign charitable activities 80 82 if a foreign organization sets up a 501 c 3 organization for the sole purpose of raising funds for the foreign organization and the 501 c 3 organization sends substantially all contributions to the foreign organization then donors contributions to the 501 c 3 organization are not tax deductible to the donors 80 83 differences between 501 c 3 and 501 c 4 edit the main differences between 501 c 3 and 501 c 4 organizations lie in their purposes and the tax exempt benefits they receive 84 purpose edit 501 c 3 organizations are commonly referred to as charitable organizations their primary purpose is to serve the public interest by engaging in activities such as religious educational scientific or charitable work they must operate exclusively for exempt purposes and any earnings must be used to further their mission on the other hand 501 c 4 organizations are known as social welfare organizations their main purpose is to promote the common good and the general welfare of a community while they can engage in some charitable activities they have more flexibility to pursue a broader range of activities including advocacy lobbying and political activities that promote social welfare tax deductibility of donations edit donations made to 501 c 3 organizations are typically tax deductible for the donors meaning individuals and businesses can claim those donations as deductions on their tax returns subject to certain limitations this tax benefit encourages charitable giving in contrast donations made to 501 c 4 organizations are not generally tax deductible this means individuals and businesses cannot claim deductions for donations to these organizations as their activities are often focused on social welfare and may involve more political or lobbying efforts political activity edit 501 c 3 organizations are subject to strict limitations on their involvement in political campaigns or activities they are generally prohibited from engaging in any partisan political activity or endorsing or opposing specific candidates for public office however they can engage in limited non partisan educational and advocacy activities related to specific issues 501 c 4 organizations have more leeway in engaging in political activities they can participate in lobbying efforts and engage in a certain amount of political campaign activities as long as those activities are not their primary focus financial reporting edit there are differences in financial reporting requirements between 501 c 3 and 501 c 4 organizations 501 c 3 organizations must provide detailed financial information through the irs form 990 which is publicly available this transparency helps maintain accountability and trust in the nonprofit sector 501 c 4 organizations also file form 990 but they have more flexibility in reporting certain financial information while they must still disclose some financial details they have more options to protect the privacy of their donors references edit 1 2 irs publication 557 tax exempt status for your organization page 19 rev june 2008 cat no 46573c retrieved march 9 2009 exempt purposes internal revenue code section 501 c 3 irs gov hopkins bruce r 2011 the law of tax exempt organizations 10 ed john wiley and sons p 879 isbn 978 0 470 60217 1 judith s ballan how to aid a foreign charity through an american friends of organization in proceedings of the twenty third new york...