AICPA resources
Resources
Tax resources of interest to nonprofits
Aug 07, 2025 · 3 min read
Not-for-Profit Section’s Tax Resource Library
AICPA tax resources include:
Tax Policy and Advocacy Comment Letters
Scroll to Comment Letters organized by year.
The AICPA Tax Executive Committee, through the work of subject-specific Taxation Technical Resource Panels, publishes comment letters to the IRS, to Treasury, and to members of Congress on matters of interest to AICPA members. The letters are archived by year. Specific exempt organization letters are produced through the work of the Exempt Organizations Taxation Technical Resource Panel. 2024 letters of note for the EO community include:
December 20, 2024: AICPA Comment Letter-IRS Strategic Operating Plan, Exempt Organizations Issue
The AICPA comment letter addresses the three main categories that the IRS could incorporate into its Strategic Operating Plan:
electronic filing issues
Exempt Organization Business Master File (EO/BMF) issues
correspondence between tax-exempt organizations and the IRS
May 17, 2024: AICPA Comments on the 2024-2025 IRS Priority Guidance Plan
Refer to page 7 for AICPA Exempt Organization Taxation Technical Resource Panel comments.
April 4, 2024: AICPA Comments on Form 990 Series
The AICPA provided comments and recommendations related to Form 990, Form 990-T, and Form 990-PF and the forms’ related instructions.
January 29, 2024: AICPA Comments on Proposed Regulations Dealing with Donor-Advised Funds
The AICPA provided feedback and recommendations to the Department of Treasury and the IRS on the proposed regulations regarding taxable distributions from donor advised funds (DAFs) under section 4966.
Journal of Accountancy
July 2024 Not-for-profit focus issue
To access the archives, click the three-bar menu icon and select Archive.
Articles in this issue include:
Guiding not-for-profits through post-pandemic challenges
How CPAs can benefit from not-for-profit board service
What to know to avoid deficient not-for-profit audits
What not-for-profits need to know about UBIT
AICPA Town Hall Series
This bi-monthly, 1-hour news broadcast series delivers AICPA members the latest news, analysis, insights, and practical guidance on the profession’s most pressing issues—plus, 1 hour of CPE credit.
CPE self-study courses
Not-for-Profit Certificate I - Tax Compliance
7.5 CPE credits
20% off for NFP Section Members
Part of the Not-for-Profit Certificate I Program, this track provides a comprehensive foundation on key tax and compliance requirements for tax-exempt, not-for-profit entities.
Not-for-Profit Certificate II - Tax Compliance
8.5 CPE credits
20% off for NFP Section Members
Part of the Not-for-Profit Certificate II Program, the Tax Compliance track covers techniques to prepare an exempt organization's IRS Form 990, and identify unrelated business income tax liabilities, and common exceptions or exclusions to reduce tax liability.
Form 990: Best Practices for Accurate Preparation
7.5 CPE credits
A line-by-line analysis of the annual federal return for exempt organizations, with explanations for accurate completion.
Other Free Resources
The IRS website offers many useful resources to the EO Community.
Start at the Charities and nonprofits landing page.
Search for the following exempt-organization-related information in the Freedom of Information Act Library and the Non-precedential rulings & advice section:
Private Letter Rulings
Technical Advice Memorandums
Chief Counsel Advice
Tax-exempt and government entities issue snapshots are IRS employee job aids that provide analysis and resources for a given technical issue:
Subscribe to the IRS Exempt Organizations Update .
IRS Exempt Organizations offers specialized education programs to help exempt organizations understand their tax responsibilities.
The National Taxpayer Advocate’s report to Congress identifies the objectives of the Office of the Taxpayer Advocate.
You may direct technical and procedural questions concerning charities and other nonprofit organizations, including questions about your tax-exempt status and tax liability, to the IRS Tax Exempt and Government Entities Customer Account Services.
Follow state related tax-exempt organization issues by visiting the website of the National Association of State Charity Officials (NASCO), an association of state offices (attorneys general, secretaries of state and other offices) charged with the regulation and oversight of charitable organizations and charitable solicitation in the U.S.
Avail your organization of the free resources offered by the National Council of Nonprofits that provides nonprofits with tools, research and resources.
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