The Exempt Organization Tax Desk
Exempt Tax Desk
Research, review, and solve exempt organization tax issues with source-backed tools built for exempt organization compliance.
2 free questions. No signup required.
What Exempt Tax Desk does
Four jobs, one exempt organization tax desk.
Ask Exempt Tax Desk
Research a Form 990, 990-PF or 990-T question and get an answer grounded in cited authority.
Ask a questionReturn Review
Upload a completed Form 990 or 990-PF for an AI-assisted second review of inconsistencies and missing schedules.
Review a returnWhere Does This Go?
Describe a transaction and find the form, part, schedule and line where it belongs.
Find the reporting locationK-1 Review
Analyze a partnership K-1 package for UBTI, Form 990-T, Form 8865 and Form 926 implications.
Review a K-1 package
Quick Tools
More Tools
Calculators, organization lookup, and exempt organization compliance utilities.
Explore ToolsWhy Exempt Tax Desk
Save time, reduce errors, stay compliant.
Exempt Tax Desk gives instant answers and helps nonprofits and their advisors work through the forms with confidence.
Authority-grounded answers
Answers traced to the Code, regulations, rulings and current IRS instructions.
Nonprofit focused
Built around Form 990, Form 990-PF, private foundation distribution requirements and exempt organization compliance.
Citations and recency
Every answer shows the supporting authority, the applicable year and whether it is current.
Research
Ask Exempt Tax Desk
Authoritative tax guidance, backed by citations and built to stay current.
Loading research workspace…
Access
Try it free. Pay only when you need more.
No accounts, no subscription — just a short access pass when a question really matters.
Free
Put a real exempt-organization question to Exempt Tax Desk.
- 2 questions
- No signup required
Extended Access
One hour of extended Exempt Tax Desk access when you need to work through a filing.
- 1-hour access
- Up to 25 questions
- No subscription
How it works
- 01
Ask
Enter your nonprofit tax or compliance question.
- 02
Review the research
Receive a concise, practitioner-level research answer with its supporting authority.
- 03
Apply with confidence
Use the information to research and understand the applicable compliance issue.
Coverage
Built for nonprofit tax questions
- Form 990
- Form 990-PF
- Form 990-T
- Private Foundations
- UBIT
- Exempt Organization Compliance
- Excise Taxes
Knowledge center
Resources
Practical explanations of the rules behind the forms.
- Form 990
Form 990 Gross Receipts: What Counts for Item G?
Item G on the Form 990 header is not total revenue. Here is how gross receipts are built up from Part VIII, why the two figures differ, and where the number drives filing consequences.
August 24, 2026 · 7 min read
- Form 990-T
When Must an Exempt Organization File Form 990-T?
The filing trigger for Form 990-T is a gross income test, not a taxable income test. Who files, when it is due, and the estimated tax obligation that comes with it.
August 24, 2026 · 7 min read
- Form 990-PF
Form 990-PF: Minimum Investment Return vs. Distributable Amount
Two figures that are often used interchangeably and are not the same. How Part X and Part XI relate, and the adjustments that separate them.
August 24, 2026 · 7 min read
Have a nonprofit tax question?
Get a clear answer from Exempt Tax Desk in seconds.
Ask Exempt Tax Desk