Part 16: Recordkeeping & Accounting — The IRS-Proof System for Home-Business Owners
A complete 2025 guide to IRS-approved recordkeeping for home-business owners — including digital records, receipts, categories, software tools, and retention rules.
The Form 990 Every Nonprofit Must File — What the IRS Really Sees Inside Your Return
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.
Part 10: Church Audits & IRS Examinations — 2025 Compliance Rules and Limits
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.
Part 9: Charitable Contribution Regulations — 2025 Rules for Churches & Ministers
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.
Client Records Return (§10.28) — What Must Be Returned, When, and How (2025)
A 2025 guide for EAs and CPAs explaining Circular 230 §10.28 — when and what client records must be returned, how fee disputes are handled, and OPR risks to avoid.
Understanding IRS Circular 230 in 2025
As an Enrolled Agent, your reputation depends on ethics as much as expertise.