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.

Business leagues

Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements.
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Voluntary Employee Beneficiary Associations (VEBA)

Sample questions - exemption applications submitted by Voluntary Employees' Beneficiary Association (IRC 501(c)(9))
General Information
Charities and Nonprofits

Exempt organizations - Potential examination consequences

Potential consequences of an IRS audit of a tax-exempt organization (other than a section 501(c)(3) organization)
General Information
Charities and Nonprofits

Life cycle of a social welfare organization - Jeopardizing exemption

Overview of activities that jeopardize exempt status under Internal Revenue Code section 501(c)(4).
General Information
Charities and Nonprofits

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits

Definition of a corporation

Definition of a corporation that can apply for recognition of exemption from federal income taxation under IRC section 501(a).
General Information
Charities and Nonprofits

Definition of an association

Definition of an association that may apply for recognition of exemption from federal income taxation under IRC section 501(a).
General Information
Charities and Nonprofits

Examples of Non Qualifying Activities Agricultural Horticultural Organizations

Examples of activities that do not further the exempt purposes of an agricultural/horticultural organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Suggested language for trusts (per Publication 557)

Suggested language for organizing documents of trusts applying for recognition of exemption under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Social welfare organizations

Review Internal Revenue Code section 501(c)(4) for social welfare organization tax exemption requirements.
General Information
Charities and Nonprofits