Maintaining Tax-Exempt Status

Maintaining 501(c)(3) tax-exempt status requires ongoing compliance with governance rules and reporting. Common challenges include staying up to date with annual filings, adhering to the organization’s purpose as outlined in its articles, bylaws, and tax-exempt application, and following IRS requirements around conflict of interest, private inurement and private benefit. The below resources offer tools to help your nonprofit strengthen compliance and maintain its tax-exempt status.