Small Business Guidelines

The IRS has announced several services for small business that may be helpful to non-profits as well:
1) Last week, the IRS announced a campaign to educate new self-employed small business owners about their federal tax responsibilities and about filing Schedule C, Profit or Loss from Business.
2) Social Security’s new online tutorial provides an introduction to Business Services Online. BSO offers step-by-step instructions for 10 business services available online, including: 1) Filing Forms W-2 and W-2c online; 2) Access to Social Security Numbers Verification Service for wage reporting purposes; 3) Information for reviewing and correcting submissions and reports.

Political Activities Compliance Initiative

The IRS announced its Political Activities Compliance Initiative (PACI) once again will be in effect for the 2008 election season. The PACI program seeks to educate section 501(c)(3) organizations such as charities and churches about the federal law concerning political campaign activity and to enforce the law in this area.

Congressional Research report on EO Political Campaign Activities

The Congressional Research Service issued a report that discusses the laws regarding political activities of churches, recent IRS inquiries into church political activity, and legislation to repeal the tax code's prohibition.