Clean Energy Tax Credit benefits available

Government and tax-exempt entities can now benefit from clean energy tax credits with new options enabled by the Inflation Reduction Act of 2022. Find out about elective pay and transferability of clean energy tax credits.

​Publication 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool - User Guide and Instructions

Recent Developments

​IRS offers office hours for help with the pre-filing registration process for elective payment and transfer of clean energy and CHIPS credits

The IRS is offering office hours (through Microsoft Teams) to help entities with the pre-filing registration process on the IRA/CHIPS Pre-filing Registration Tool. Pre-filing registration is a required step for applicable entities and eligible taxpayers to take advantage of elective payment or transfer of credits available in the Inflation Reduction Act and CHIPS Act. Representatives from the IRS will be available to answer your pre-filing registration questions.

Registration for office hours is open. Registration is required and can be completed by clicking on the links below.

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Tax Exempt Organization Search (TEOS)

Use the TEOS tool to find information on an organization’s status and filings

Search organizations

​Annual filing and forms

990-series forms, requirements and tips to help you complete your annual reporting and filing

Find filing forms

​Employer identification number (EIN)

Get an EIN to apply for tax-exempt status and file returns. Be sure you are a legally formed organization before applying for an EIN

Apply

Tax exemption

Apply for tax-exempt status
How to apply for IRS recognition of tax-exempt status

Lifecycle of an EO
Information about five stages in an exempt organization’s lifecycle

Reinstate tax-exempt status
What to do if your tax-exempt status is revoked

​Charitable contributions

Charitable contributions
Learn about tax-deductible charitable contributions

Noncash charitable contributions
Learn about making charitable contributions of property

​Exempt organization types

Charitable organizations — IRC 501(c)(3)
Organizations that are organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational or other specified purposes.

Churches & religious organizations — IRC 501(c)(3)
Churches and religious organizations are among the charitable organization that may qualify for exemption from federal income tax under Section 501(c)(3).

Private foundations — IRC 501(c)(3)
Private foundations typically have a single major source of funding (usually gifts from one family or corporation) and most primarily make grants rather than directly operate charitable programs.

Political organizations
A party, committee, association, fund or other organization organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function.

Other nonprofits
Organizations meeting specified requirements may qualify for exemption under subsections other than Section 501(c)(3). These include social welfare organizations, civic leagues, social clubs, labor organizations and business leagues.

Education

​Education resources and guidance
Find publications, forms and official guidance.

StayExempt.IRS.gov
Web-based mini courses for new and existing tax-exempt organizations.

Tax-exempt and government entities issue snapshots
Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue.