Other Resources for Donors
> State Government Agencies
About 40 states require charities to register in order to solicit for contributions and may have information available on their respective websites. Some can also accept complaints about fund raising tactics or other matters. Go to the following link for information on the applicable state government agency, which is usually a division of the state office of the Attorney General. http://www.nasconet.org/documents/u-s-charity-offices/
>Internal Revenue Service
Unless the charity is a house of worship or very small (under $5,000 revenue) they must apply to the IRS for charitable tax exempt status. To verify if an organization is eligible to receive deductible contributions, use the following IRS search engine:
http://www.irs.gov/Charities-&-Non-Profits/Search-for-Charities
The following IRS publications include information about deducting contributions:
IRS – Tax Information for Contributors: http://www.irs.gov/Charities-&-Non-Profits/Contributors
IRS Publication 526: Charitable Contributions: http://www.irs.gov/pub/irs-pdf/p526.pdf
IRS Publication 561: Determining the Value of Donated Property: http://www.irs.gov/pub/irs-pdf/p561.pdf
IRS Tips on Deducting Contributions: http://www.irs.gov/uac/Newsroom/Nine-Tips-on-Deducting-Charitable-Contributions
IRS Vehicles: Guidance on Donating Cars and Other http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/IRS-Guidance-Explains-Rules-for-Vehicle-Donations
>Charity Trade Publications
The following are two well known charity trade publications of potential interest to donors as well:
The Chronicle of Philanthropy: www.philanthropy.com
The NonProfit Times: www.nptimes.com
>GuideStar USA
This organization provides free access to the latest IRS Form 990. This is the financial form that charities must annually file with the Internal Revenue Service. Houses of worship are not required to file this form with the IRS.