By Steven D. Mercatante Esq.
 
IRS Publication 78 is a wonderful tool capable of helping you to identify who truly is exempt from reporting. We all know of various categories of individuals and entities exempt from reporting; however, one of the trickier categories or exempt payees remains charities. This is where IRS Publication 78 offers significant help. The following article will briefly describe how IRS Publication 78 can help you document your payee’s charitable status and what you should do if your payee fails to show up in Publication 78 but still claims charitable status.