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 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.
General Information
Charities and Nonprofits

Charities and nonprofits A-Z site index (U-Z)

Letters (U-Z) of the Charities and Nonprofits site map designed to make it easier for our customers to navigate the Web site.
General Information
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)
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically
General Information
Charities and Nonprofits

Social clubs – Requirements for exemption – Personal contact required

Social Clubs – Requirements for Exemption – Personal Contact Required
General Information
Charities and Nonprofits

Self-dealing by private foundations: Providing goods, services or facilities

Providing goods, services, or facilities as an act of self-dealing under Code section 4941.
General Information
Charities and Nonprofits

Exempt organizations: What are employment taxes?

A brief explanation of employment tax requirements applicable to tax-exempt organizations.
General Information
Charities and Nonprofits

Seller-funded down payment assistance programs are not tax-exempt

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.
General Information
Charities and Nonprofits

Life cycle of a business league (trade association): Starting out

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: Effect of losing exemption

What is the effect of my organization’s losing its tax-exempt status?
General Information
Charities and Nonprofits