Information for Credit Counseling Organizations |
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Resource |
Description |
Search for Charities |
An on-line tool to help individuals determine if an organization is recognized as tax-exempt under Internal Revenue Code section 501(c)(3) |
Fact Sheet 2003-17 |
IRS Takes Steps to Ensure Credit Counseling Organizations Comply with Requirements for Tax-Exempt Status |
IRS Reports on Credit Counseling Initiative |
An article discussing a May 15, 2006, Internal Revenue Service report on tax-exempt credit counseling agencies and steps being taken to ensure these organizations comply with the law |
Credit Counseling Compliance Project - Frequently Asked Questions |
IRS frequently asked questions about its credit counseling compliance initiative |
Solutions Plus, Inc. v. Commissioner of Internal Revenue |
A Tax Court case agreeing with the IRS' position that a credit counseling organization was not exempt under Code section 501(c)(3). |
Credit Counseling Organizations |
Exempt Organizations continuing professional education article |
CCA 20041023 |
Non-precedential analysis by IRS Chief Counsel's office of the criteria for exemption of a credit counseling organization under section 501(c)(3) |
CCA 200620001 |
Non-precedential memorandum by IRS Chief Counsel's office providing a legal framework for determining whether a credit counseling organization primarily furthers educational purposes within the meaning of section 501(c)(3) |
Last updated: February 11, 2008
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Page Last Reviewed or Updated: November 19, 2008