Recommended by IRS

About Form 1041, U.S. Income Tax Return for Estates and Trusts

Information about Form 1041, U.S. Income Tax Return for Estates and Trusts, including recent updates, related forms and instructions on how to file.

Form 1041 PDF
PDF version of Form 1041.
Instructions for Form 1041 PDF
Instructions explaining how to file Form 1041.

Improvement of business conditions

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

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Who must file

Filing requirements for Schedule A, Form 990
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Charities and Nonprofits

Life cycle of a private foundation - Material changes

Discussion of the process for notifying the IRS of material changes in a foundation's structure or activities.
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Charities and Nonprofits

Sample organizing documents - Public charity

Examples of organizing documents containing language required for an organization to qualify for exemption under Internal Revenue Code section 501(c)(3).
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Charities and Nonprofits

Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
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Charities and Nonprofits

Life cycle of a public charity: Starting out

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).
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Charities and Nonprofits

Distributions in redemption of stock - Gross investment income of private foundations

Distributions in Redemption of Stock - Gross Investment Income of Private Foundations
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Order of completion

Order in which Schedule and other parts of Form 990/990-EZ should be completed.
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Charities and Nonprofits

Sample organizing documents: Private foundation

Sample articles of organization for a tax-exempt private foundation.
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Charities and Nonprofits

Termination of private foundation: Status of transferee organization under Section 507(b)(2)

120 - Status of transferee organization under section 507(b)(2)
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Charities and Nonprofits