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Requirements for exemption, filing and recordkeeping for social clubs under Internal Revenue Code section 501(c)(7).

Rental income from real property received by exempt organizations is normally excluded from unrelated business taxable income (UBTI). However, rent may not fall under the exclusion in various circumstances, such as when substantial personal services are provided to lessees, if more than 50% of the rent is for the use of personal property, if the property is debt-financed income or leased to a controlled entity, or if the organization is exempt under Sections 501(c)(7), 501(c)(9) or IRC 501(c)(17).

Ongoing tax compliance requirements of private foundations exempt under Internal Revenue Code section 501(c)(3).

What must a 501(c)(3) organization do to be classified as a publicly supported organization (rather than as a private foundation)?

Description of and links to information about state requirements associated with the solicitation of charitable contributions by section 501(c)(3) organizations.

Will a 501(c)(3) organizaiton on the list of automatically revoked organizations (Auto-Revocation List), be eligible to receive tax-deductible charitable contributions?

Overview of activities that jeopardize exempt status of a labor organization under Internal Revenue Code section 501(c)(5).

Overview of the process of applying for exemption under the Internal Revenue Code (other than under section 501(c)(3))

My organization was a state credit union exempt under Internal Revenue Code section 501(c)(14), but reorganized as a federal credit union exempt under section 501(c)(1). How do we let the IRS know we are no longer required to file an annual information return?

How a private foundation may jeopardize its tax-exempt status under Internal Revenue Code section 501(c)(3).