by khalid » Fri Apr 01, 2011 2:47 am
You really should read the IRS information on The Life Cycle of a Public Charity, as it addresses many of your questions, and provides additional resources for research.
http://www.irs.gov/charities/charitable/article/0,,id=122670,00.html
Starting Out
Organizing Documents
Required Provisions
Sample Organizing Documents
Governance and related topics
Bylaws
State law requirements
Employer Identification Number
Application Form
Online EIN Application
Charitable Solicitation
Initial State Registration
Periodic State Reporting
State Charity Offices
Help from the IRS
Applying to IRS
Application Forms
Exemption Application
Group exemption
User Fee
Power of Attorney
Disclosure of Applications
IRS Processing
While You Wait
Rulings and Determination Letters
Advance Rulings - Publicly Supported Organizations
Help from the IRS
Application Process Step by Step
Customer Account Services
Publication 4220, Applying for 501(c)(3) Tax-Exempt Status
Publication 557, Tax-Exempt Status for Your Organization
Required Filings
Annual Exempt Organization Return
Requirements for Filing
e-File for Exempt Organizations
e-Postcard for Small Exempt Organizations
Unrelated Business Income Tax
Requirements for Filing
Form 990-T
Form 990-T instructions
Form 990-W
Estimated Tax
Exceptions and Exclusions
Publication 598, Tax on Unrelated Business Income for Exempt Organizations
Help from the IRS
Customer Account Services
Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities
Publication 557, Tax-Exempt Status for Your Organization
Ongoing Compliance
Jeopardizing Exemption
Inurement/Private Benefit
Intermediate Sanctions
Lobbying/Political Activity
Employment Taxes
Requirement to Pay
Exceptions and Exclusions
Worker Classification
Forms and Publications
Retirement Plan Compliance
Substantiation and Disclosure
Charitable Contributions
Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements
Written acknowledgments
Quid pro quo contributions
Charity auctions
Noncash Contributions
Donor ( Form 8283)
Donee ( Form 8282)
Publication 561, Determining the Value of Donated Property
Public Disclosure Requirements
Help from the IRS
Customer Account Services
Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities
Publication 557, Tax-Exempt Status for Your Organization
Significant Events
Reporting Changes to IRS
Termination of Exempt Organization
Private Letter Rulings and Determination Letters
Audits of Exempt Organizations
Potential Examination Consequences
Examination Procedures
Power of Attorney
Termination of an Exempt Organization
Help from the IRS