Practical Tax Insights & EA Exam Resources from a U.S. Enrolled Agent
Form 990 is the IRS public information return for 501(c) organizations. This 2025 EA Tax Guide covers filing rules, deadlines, penalties, and practical EA tips for nonprofits to stay compliant and transparent.
This post explains how churches and ministries qualify for tax-exempt status under IRC §501(c)(3), how to apply for recognition, and which activities can jeopardize exemption status under IRS rules (2025 update).
Church audits are rare but serious.
This 2025 EA Tax Guide explains how IRS examinations of churches actually work — from inquiry notices and CAPA protections to recordkeeping best practices.
Learn what the IRS can and cannot do, and how to stay compliant with OBBBA and Publication 1828.
Learn how to correctly document and report charitable donations under 2025 IRS rules.
This EA Tax Guide explains how churches and ministers can avoid common mistakes in issuing receipts, handling love offerings, and substantiating non-cash gifts — updated for the OBBBA and 2025 tax law.
Churches can lose part of their tax-exempt benefits if they earn profit from non-religious activities.
This guide explains 2025 UBIT rules — how the IRS defines “unrelated business income,” when exceptions apply, and how to file Form 990-T without risking your 501(c)(3) status.
A practical guide for U.S. churches on staying politically neutral under 501(c)(3) rules — covering sermons, newsletters, and digital communications.