A pending IRS publication -- "Disaster Relief: Providing Assistance Through Charitable Organizations" -- will explain how to make contributions through existing charitable organizations and how new organizations can apply for an receive tax-exempt status. An advanced text of the publication is available at www.irs.gov.

 

"We have seen a massive outpouring of support from people helping the disaster effort in New York and at the Pentagon. The last thing we want is for donors or people creating new groups to run into tax questions during this tragic time," said IRS Commissioner Charles O. Rossotti. "Our information lets people keep their attention focused on helping those in need rather than being distracted by tax issues."

 

The publication will be available later in printed form. It discusses the legal requirements organizations must meet to assist a particular, pre-selected person would not qualify as a charity. However, one  that helps a large group of people affected by a disaster would benefit the public as a whole and therefore would qualify as a tax-exempt charitable organization.

 

The IRS also has established a special expedited review and approval process for new organizations seeing tax-exempt status to provide relief to the victims. New organizations should apply for tax-exempt status by filing IRS Form 1023 at www.irs.gov and write at the top of the form "Disaster Relief, Sept. 11, 2001." The IRS will give such applications immediate attention.

 

Form 1023 and its instructions contain the addresses for submitting the application -- one for regular mail and another for express mail or a delivery service. In addition, those seeking more information about applying for charitable tax-exempt status can call the IRS toll-free phone number for exempt organizations determinations, 1.877.829.5500.