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.

Charitable organization: Exemption application

Exemption application requirements for private foundations under Code section 501(c)(3),
General Information
Charities and Nonprofits

Examples of exempt activities - Labor organization

Examples of exempt activiites for labor organizations under Code section 501(c)(5).
General Information
Charities and Nonprofits

Retirement benefit programs

Retirement benefit programs as social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Labor organizations: Exempt purposes

Labor Organizations - overview of requirements for exemption under Code section 501(c)(5)
General Information
Charities and Nonprofits

Chamber of commerce and board of trade

Chamber of commerce and board of trade - exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Specific project grants - Lobbying exception

Description of "specific project grants" not treated as lobbying for section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Charity - required provisions for organizing documents

Provisions required to be in articles of organization qualifying under Code section 501(c)(3).
General Information
Charities and Nonprofits

Public charities

General discussion of when a section 501(c)(3) exempt organization is not a private foundation.
General Information
Charities and Nonprofits

Public charity - IRS processing of exemption applications

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Lobbying

Overview of federal tax rules that apply to lobbying by section 501(c)(3) organizations.
General Information
Charities and Nonprofits