This is the official IRS Guide [PDF] Publication 4221–PC (Rev. 7-2009)
www.irs.gov/pub/irs-pdf/p4221pc.pdf
This covers: activities that may jeopardize a charity’s exempt status
Federal information returns, tax returns or notices that must be filed
Recordkeeping, why, what, when
Governance considerations
Changes to be reported to the IRS
Required public disclosures
Resources for public charities