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.

Grassroots lobbying

Meaning of "grass roots" lobbying, for purposes of restrictions that apply to section 501(c)(3) organizations.
General Information
Charities and Nonprofits

General support grants to public charities - lobbying exception

Discussion of general suport grant exception to lobbying restriction applied to 501(c)(3) organizations.
General Information
Charities and Nonprofits

How to apply for tax exemption as a social welfare organization or other nonprofit

To seek recognition of exemption under IRC Section 501(c)(4), the organizations must complete and file Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code along with the required user fee, through Pay.gov.
General Information
Charities and Nonprofits

Life cycle of a social welfare organization: Significant events

The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).
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Charities and Nonprofits

Examples of non-qualifying activities - Labor organization

Examples of acitvities not qualifying as exempt activities for a labor organization under Code section 501(c)(5).
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Charities and Nonprofits

Life cycle of a public charity - Jeopardizing exemption

Information about activities that jeopardize an organization's tax-exempt status under Code section 501(c)(3).
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Charities and Nonprofits

Requirements for exemption

Review exemption requirements in sections of the Internal Revenue Code other than section 501(c)(3).
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Charitable contributions: Quid pro quo contributions

Substantiation and disclosure requirements associated with quid pro quo contributions to section 501(c)(3) organizations.
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Charities and Nonprofits

Business leagues

Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements.
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Voluntary Employee Beneficiary Associations (VEBA)

Sample questions - exemption applications submitted by Voluntary Employees' Beneficiary Association (IRC 501(c)(9))
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Charities and Nonprofits