IRS Updates “Stay Exempt” Resource
The Internal Revenue Service (IRS) has updated its “Stay Exempt” online resource. The content of this resource has been incorporated into the main IRS website, replacing the previous separate website, “StayExempt.IRS.gov.” The new link to the Stay Exempt online content is found at: Stay Exempt | Internal Revenue Service.
Understanding how to maintain your organization’s tax-exempt status is crucial. Otherwise, your organization may lose its tax-exempt status, which can result in significant financial hardships and make you ineligible for some types of grant funding. At the California Center for Nonprofit Law, we are dedicated to helping your organization ensure compliance with IRS regulations and maintain its tax-exempt status.
Stay Exempt Online Resource for Nonprofit Organizations
The IRS has developed the “Stay Exempt” resource to help current and prospective tax-exempt organizations understand their tax-exempt status under federal law. The resource is primarily geared toward the leaders, board members, and volunteers at tax-exempt organizations. This IRS resource is divided into three sections: Starting Out, Existing Organizations, and In-Depth Topics.
Starting Out
This section of the “Stay Exempt” resource is designed to help organizations initially applying for tax-exempt status. It consists of two courses, each accompanied by a video and a written transcript. The first course, “Applying for Section 501(c)(3) status,” addresses the process of applying for Section 501(c)(3) status, including eligibility, benefits, the application process, and filing requirements while waiting for an IRS determination on the application. The second course, “Overview of Form 1023 e-filing course,” covers the completion and submission of IRS Form 1023 through Pay.gov.
Additional information linked through this page includes courses on e-filing Forms 1024 and 1024-A, as well as the life cycle of an exempt organization.
Existing Organizations
The content on this page is aimed at existing tax-exempt organizations and includes the following courses:
- Maintaining 501(c)(3) tax-exempt status;
- Form 990 overview;
- Employment issues;
- Required disclosures;
- Unrelated business income;
- Political campaigns and charities: The ban on political campaign intervention;
- Charitable gaming for tax-exempt organizations; and
- Can I deduct my charitable contributions? (Note that some content in this module may be incorrect due to changes made by the One Big Beautiful Bill (OBBB) recently passed by Congress.)
This page also contains additional information, including a calendar of webinars, virtual workshops, and forums offered by the IRS Exempt Organizations. Other information targets volunteers, Section 501(c)(8) and Section 501(c)(10) fraternal organizations, Section 501(c)(6) organizations, veterans organizations, and Section 501(c)(7) social clubs.
In-Depth Topics
This section of the page contains courses on foundation classification, disaster relief, filing Form 990-T for elective payment election only, reasonable cause, and the self-dealing exception.
The Resource Library
The “Stay Exempt” resource also features a Resource Library containing educational materials for tax-exempt organizations, designed for leaders, board members, and volunteers. The Resource Library contains various accessible tools that offer guidance on following IRS rules, including those related to eligibility and filing forms for tax exemption, properly maintaining exemptions, and complying with IRS rules, as well as organizational responsibilities, public disclosure requirements, and prohibited activities.
Disclaimer
Despite some updates, the “Stay Exempt” online resource still contains the following disclaimer:
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov
Frequently Asked Questions (FAQ)
Who should use the IRS “Stay Exempt” resource, and how can it benefit my nonprofit?
The “Stay Exempt” resource is designed for nonprofit leaders, board members, and volunteers. Whether you’re starting a new organization or managing an existing one, the resource offers practical guidance on maintaining compliance with IRS regulations. It helps users understand key responsibilities, avoid common pitfalls, and stay informed about changes in tax law that could affect their exempt status.
How can I stay informed about updates or corrections to the Stay Exempt content?
Because some modules may contain outdated information, it’s important to cross-reference with current IRS guidance. You can subscribe to IRS newsletters, attend virtual workshops listed on the Stay Exempt site, or consult a nonprofit attorney for tailored advice. The IRS also encourages users to report broken links or outdated content via their contact email: tege.eo.ceo@irs.gov.
What should I do if my organization accidentally violates IRS rules related to tax exemption?
If your nonprofit has unintentionally breached IRS requirements, you may still have options to correct the issue. The Stay Exempt site includes resources on “reasonable cause” and corrective actions. However, navigating these remedies can be complex, so it’s wise to seek legal counsel promptly to protect your organization’s status and minimize penalties.
Call the California Center for Nonprofit Law Today
Understanding the laws that govern charitable organizations, which are complex and ever-changing, can be a challenging task. Our goal is to inform you of any legal changes that affect your charitable organization and outline the necessary actions to ensure compliance. Contact an experienced nonprofit lawyer today by calling the California Center for Nonprofit Law offices at (949) 892-1221, emailing us at info@NPOlawyers.com, or contacting us online for more information today.