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.

Exempt organizations revenue rulings

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Exempt organizations material changes

A discussion of the procedures for an exempt organization to report material changes in its structure or activities to the IRS.
General Information
Charities and Nonprofits

Credit counseling organizations under the federal tax law

A discussion of how federal tax rules apply to tax-exempt credit counseling organizations.
General Information
Charities and Nonprofits

Return due dates for exempt organizations - Form 990-T (corporations)

Return Due Dates for Exempt Organizations: Form 990-T (corporations)
General Information
Charities and Nonprofits

Transfer to an effectively controlled foundation: Private foundation excise taxes

Discussion of transfers of assets by a private foundation to foundations effectively controlled by the same person(s) who control the transferor foundation
General Information
Charities and Nonprofits

About Form 8453-TE, Tax Exempt Entity Declaration and Signature for Electronic Filing

Information about Form 8453-TE, Tax Exempt Entity Declaration and Signature for Electronic Filing, including recent updates, related forms, and instructions on how to file. Form 8453-TE is used by filers to authenticate the electronic Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 8868, 5227, 5330, and 8038-CP or use to authorize ERO, authorize ISP to transmit via a third-party transmitter if you’re filing online, to authorize an electronic payment for Forms 990-PF, 990-T, 1120-POL, 4720, 5330, or 8868.
Forms and Instructions
Charities and Nonprofits

Private foundation excise tax return (Form 4720)

Form 4720 filing requirements and procedures
General Information
Charities and Nonprofits

Public charities

General discussion of when a section 501(c)(3) exempt organization is not a private foundation.
General Information
Charities and Nonprofits

Exempt organizations e-file - Eligibility and availability

What is e-file for charities and nonprofits (tax-exempt organizations)?
General Information
Charities and Nonprofits

Self-dealing by private foundations: Sales or exchanges of property

Sales or exchanges of property as acts of self-dealing under Code section 4941
General Information
Charities and Nonprofits