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


These links were last checked in December 2020. Please email the FONCPL webmaster to report any broken links or any additional resources you recommend. We have purposely not included Federal and State links regarding employees as very few Friends pay employees or independent consultants.