Which list? THE list form the IRS that has almost all of the organizations that are at risk of losing their exempt status. But as Guidestar mentions, the list may not be complete:

The IRS warns, however, that nonprofits not on the list may also be in danger of losing their exemptions, particularly:

• “Subordinates in group rulings for which the parent has not filed a required group return”
• “Very small section 501(c)(3) public charities not required to file an application for exemption”
• “Other section 501(c) organizations not required to file an application for exemption.”

Small Business Health Care Tax Credit

How can nonprofit organizations claim this tax credit? The IRS has a pretty decent set of FAQs here that have the rules and examples of how to calculate the credit.

990 Disclosure Rules

Only nonprofits are required to make our tax returns public. The IRS has provided a nice set of Frequently Asked Questions (and answers!) on the disclosure requirements including:

• Which documents to make available
• What kind of organizations must disclose this information
• What happens when you don’t disclose

Don’t forget that Guidestar.org has most all of our returns already online and that you can add to the information they have about you and upload more information about your organization.  I encourage all nonprofits to find their information online and to make sure it reflects how they want to present themselves. And if you need any help with your returns, please do let us know.