The Internal Revenue Service has released a draft version of the form that charities and other tax-exempt organizations will use to calculate a new tax benefit they will get under the federal health-care overhaul law.

As the IRS noted in an announcement, the new law offers a tax credit designed to encourage small employers to offer health insurance coverage or maintain the coverage they currently offer their workers.

The credit, which went into effect this year, was included in the federal health-care law enacted in March. The provision applies to employers with no more than 25 full-time employees and average wages below $50,000. Nonprofit organizations can apply the credit to certain payroll taxes.

The Internal Revenue Service said nonprofits eligible for the credit should claim it on a revised version of the Form 990-T, the IRS document that groups use to report business income not related to their missions.

A revised Form 990-T, which has not yet been released, will enable nonprofits to claim the tax credit even if they owe no tax on unrelated business income, the IRS said.