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.

Automatic revocation of exemption for nonfiling: frequently asked questions - the basics

Questions and answers about the basic rules relating to automatic loss of tax-exempt status.
General Information
Charities and Nonprofits

Taxable private foundations

14 - Taxable Private Foundations
General Information
Charities and Nonprofits

Volunteer fire companies

Exemption of volunteer fire companies under the Internal Revenue Code.
General Information
Charities and Nonprofits

Life cycle of a labor organization - Starting out

Life Cycle of a Labor, Agricultural, or Horticultural Organization - Starting Out
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Charities and Nonprofits

Life cycle of an agricultural or horticultural organization - Starting out

Life Cycle of an Agricultural or Horticultural Organization - Starting Out
General Information
Charities and Nonprofits

Form 1023: Reason for requesting detailed information about compensation and other financial arrangements

Why does Form 1023 request detailed information about compensation and other financial arrangements with officers, directors, trustees, employees, and independent contractors?
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Charities and Nonprofits

Down payment assistance programs: IRS compliance program

What is the IRS doing to stop abuses involving down payment assistance programs sponsored by exempt organizations?
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Charities and Nonprofits

Exempt employers toolkit

Resources commonly needed by tax-exempt organizations that have employees.
General Information
Charities and Nonprofits

Social clubs – Requirements for exemption – Support by membership dues

Social Clubs – Requirements for Exemption – Support By Membership Dues
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: Organization not filing exemption application will not be on list of revoked organizations

My organization never applied for recognition of tax-exempt status, and has not filed a required return or notice for three consecutive years. Is our tax-exempt status automatically revoked even if our name does not appear on the Auto-Revocation List?
General Information
Charities and Nonprofits