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.

Public disclosure and availability of exempt organizations returns: Non-compliance with exempt organizations public disclosure requirements

What should I do if a section 501(c) organization will not let me see its Form 990 returns or exemption application materials?
General Information
Charities and Nonprofits

Definition of a trust

Review the definition of a trust and how trusts can apply for recognition of exemption from federal income taxation under Internal Revenue Code section 501(a).
General Information
Charities and Nonprofits

Suggested language for corporations and associations (per Publication 557)

Suggested language for organizing documents for corporations and associations seeking recognition of exemption from federal income taxation under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Charity: Sample organizing documents (Draft B: Declaration of Trust)

An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).
General Information
Charities and Nonprofits

Retirement plans FAQs regarding 403(b) tax-sheltered annuity plans

A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.
General Information
Individuals, Administrators

Application process

Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.
General Information
Charities and Nonprofits

Life cycle of a public charity - Significant events

In addition to periodic reporting, a section 501(c)(3) public charity may interact with the Internal Revenue Service at key times during its life cycle.
General Information
Charities and Nonprofits

Taxation of separate segregated funds of political organizations

A section 501(c) organization that is not prohibited from participating in political campaign activity has the option of conducting the activity itself or setting up a separate segregated fund.
General Information
Charities and Nonprofits

Political and lobbying activities

IRC section 501(c)(3) organizations are prohibited from engaging in political campaign activities and may conduct only a limited amount of legislative (lobbying) activities.
General Information
Charities and Nonprofits

Does the organization have an exempt purpose?

Exemption application process question asking whether organization seeking recognition of exemption from federal income tax under IRC section 501(a) has an exempt purpose.
General Information
Charities and Nonprofits