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.

Exempt organizations announcements

Archive of announcements published in Internal Revenue on issues of interest to tax-exempt organizations.
General Information
Charities and Nonprofits

Social welfare organizations: Political campaign intervention

Resources available concerning the tax rules that apply to social welfare organizations' involvement in poliitcal campaigns.
General Information
Charities and Nonprofits

Electronic Health Records (EHRs) or Regional Health Information Organizations (RHIOs)

Issue Snapshot - Electronic Health Records (EHRs) or Regional Health Information Organization (RHIOs)
General Information
Charities and Nonprofits

Form 990-N (e-Postcard): Organizations not permitted to file

Review a list of organizations required to file an annual return instead of Form 990-N.
General Information
Charities and Nonprofits

Private foundations

General Information
Charities and Nonprofits

Proxy Tax Tax Exempt Organization Fails to Notify Members that Dues Are Non Deductible Lobbying Political Expenditures

A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.
General Information
Charities and Nonprofits

Applying for tax exempt status

Review steps to apply for IRS recognition of tax-exempt status. Then, determine what type of tax-exempt status you want.
General Information
Charities and Nonprofits

EO operational requirements: Endorsing candidates for public office

Can a tax-exempt organization endorse candidates for public office?
General Information
Charities and Nonprofits

Qualified convention and trade show activities

Qualified convention and trade show activitites under Code section 513(d)(3)
General Information
Charities and Nonprofits

Common tax law restrictions on activities of exempt organizations

A comparison of common restrictions on tax-exempt organizations' activities
General Information
Charities and Nonprofits