Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Retirement benefit programs

Retirement benefit programs as social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: Effective date of loss of status as charitable donee

When are a donor’s contributions to an automatically revoked 501(c)(3) organization no longer tax-deductible?
General Information
Charities and Nonprofits

Improvement of business conditions

Improvement of business conditions as requirement for exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Social activity and social welfare

Discussion of social activity and social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Charitable organization: Exemption application

Exemption application requirements for private foundations under Code section 501(c)(3),
General Information
Charities and Nonprofits

Inurement/private benefit: Charitable organizations

Description of the prohibition on inurement and private benefit for section 501(c)(3) tax-exempt organizations.
General Information
Charities and Nonprofits

Chamber of commerce and board of trade

Chamber of commerce and board of trade - exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Charitable organizations exemption applications: declaratory judgments

Declaratory judgment procedures for adverse exemption determinations - Code section 501(c)(3)
General Information
Charities and Nonprofits

Lobbying

Overview of federal tax rules that apply to lobbying by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Specific project grants - Lobbying exception

Description of "specific project grants" not treated as lobbying for section 501(c)(3) organizations.
General Information
Charities and Nonprofits