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Publication 501 discusses some tax rules that affect every U.S. citizen or resident who may have to file a federal income tax return. It covers who must file, who should file, filing status, exemptions, and the standard deduction.

Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, presents general guidelines for organizations that seek tax-exempt status under IRC Section 501(c)(3).

Publication 5921, Exempt Organizations Technical Guide TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10), discusses the law, regulations, and federal income tax issues with respect to fraternal beneficiary societies described under Internal Revenue Code (IRC) Section 501(c)(8) and domestic fraternal societies under IRC Section 501(c)(10).

Publication 4077, Tax Exempt 501(C)(3) Bonds Compliance Guide, provides an overview of the special federal tax law rules that apply to municipal financing arrangements commonly known as ¡°qualified 501(c)(3) bonds¡± under Section 145 of the Internal Revenue Code (IRC). It is intended to help issuers and 501(c)(3) organizations meet federal tax law requirements to ensure that interest earned by bondholders is exempt from taxation under IRC Section 103.

Publication 5780, Exempt Organizations Technical Guide TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1)

Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code - Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(4).

Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code - Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(4).

Organizations use Form 1024, Application for Recognition of Exemption Under Section 501(a), to apply for recognition of exemption under section 501(a).

Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - Use Form 1023, including the appropriate user fee, to apply for recognition of exemption from federal income tax under section 501(c)(3).

Publication 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)