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.

Life cycle of an agricultural or horticultural organization - Jeopardizing exemption

Overview of activities that jeopardize exempt status of an agricultural or horticultural organization under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits

Life cycle of a public charity: Sample organizing documents (Draft A - charter)

Example of a charter that contains information as to purposes and powers of an organization, in order to qualify for exemption under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Life cycle of a public charity: Starting out

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).
General Information
Charities and Nonprofits

Labor and agricultural organizations - Political campaign intervention

Resources available on irs.gov discussing the federal tax rules that apply to section 501(c)(5) organizations' involvement in political campaigns.
General Information
Charities and Nonprofits

Charities, churches and educational organizations - political campaign intervention

Resources available on IRS.gov about the federal tax rules applying to the involvement of section 501(c)(3) organizations in political campaign activities.
General Information
Charities and Nonprofits

Life cycle of an agricultural or horticultural organization: Ongoing compliance

Discussion of tax compliance requirements applicable to agricultural and horticultural organizations tax-exempt under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits

Sample organizing documents - Public charity

Examples of organizing documents containing language required for an organization to qualify for exemption under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Frequently asked questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
General Information
Charities and Nonprofits

Determine your foundation classification

Every organization described in IRC Section 501(c)(3) has a foundation classification. The two main classifications are public charity and private foundation.
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Life cycle of a labor organization: Ongoing compliance

Discussion of tax compliance requirements applicable to labor, agricultural and horticultural organizations tax-exempt under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits