The Internal Revenue Service has released a “compliance guide” for charities that discusses the activities that could jeopardize an organization’s tax-exempt status.

The publication also identifies “general compliance requirements on record-keeping, reporting, and disclosure” for charitable organizations.

Among many topics discussed in the guidebook:

• Federal informational tax returns or notices that must be filed by charities.

• “Record-keeping: why, what, when.”

• “Governance considerations.”

• “Changes to be reported to the IRS.”

• “Required public disclosures.”

• “Resources for public charities.”