The Internal Revenue Service (IRS) has released four new "Life Cycles," online tools to help nonprofits with tax rules and requirements. Click here for the public charity Life Cycle page. Each life cycle provides a graphical snapshot of five stages organizations typically go through during their existence: starting the organization; applying for tax-exempt status; filing required returns and other documents; maintaining compliance; and terminating the organization. . . . the new life cycles explain an array of issues, such as how to acquire an employer identification number; how to avoid jeopardizing an organization's exemption; how political campaign involvement could affect the organization's status and tax responsibilities; and how disclosure requirements must be met.