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.

Benefits to members - Tax-exempt labor organizations

Effect on 501(c)(5) exempt status of paying benefits to members.
General Information
Charities and Nonprofits

Public disclosure of exempt organizations filings

Disclosure requirements relating to applications for exemption under Code section 501(a).
General Information
Charities and Nonprofits

Action organizations

Exemption of "action" organizations under Code section 501(c)(4).
General Information
Charities and Nonprofits

Donor-advised funds

Overview of donor-advised funds maintained by section 501(c)(3) organizations
General Information
Charities and Nonprofits

Charitable purposes

Meaning of "charitable" purposes as used in Code section 501(c)(3).
General Information
Charities and Nonprofits

Definition of legislation

Meaning of "legislation" for purposes of restrictions in Code section 501(c)(3)
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Charities and Nonprofits

Examples of Tax Exempt Social and Recreational Clubs

Examples of organizations that may be exempt under Code section 501(c)(7)
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Charities and Nonprofits

Labor organizations

Overview of requirements for exemption as a labor organization - Code section 501(c)(5)
General Information
Charities and Nonprofits

Political activity and social welfare

Political activity and social welfare under Code section 501(c)(4)
General Information
Charities and Nonprofits

Not eligible for exemption

Conclusion that organization is not eligible to apply for recognition of exemption under IRC section 501(a).
General Information
Charities and Nonprofits