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.

Will a third party represent the organization, either in person or by correspondence?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) will be represented by an attorney or agent.
General Information
Charities and Nonprofits

SOI tax stats - 2020 charities and other tax-exempt organizations microdata files

The data are contained in ASCII flat files. Documentation to assist with the files is included. The samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)–(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.
General Information

Have you enclosed the required user fee?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached the required user fee.
General Information
Charities and Nonprofits

Does the organization have an employer identification number?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has received an employer identification number.
General Information
Charities and Nonprofits

Has the organization existed for at least three years?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has existed for at least three years.
General Information
Charities and Nonprofits

Disaster relief: Public support test calculation for employer leave donation program

How is support provided to a section 501(c)(3) organizations under an employer leave-based donation program treated for purposes of qualifying as publicly supported under section 170(b)(1)(A)(vi)?
General Information
Charities and Nonprofits

Do you have the required financial information?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC Section 501(a) has included required financial information with its application.
General Information
Charities and Nonprofits

Exempt organizations Form 1023-EZ approvals

This page provides information submitted within approved filings of the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, for applications submitted on or after August 6, 2014.
General Information
Charities and Nonprofits

Do you have an exact copy of the organization's organizing document?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached a conformed copy of its governing document to its exemption application.
General Information
Charities and Nonprofits

Understanding your CP219 notice

We received your Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return; however, you are not required to file. We determined that you're an exempt organization under Section 501(c)(3) of the Internal Revenue Code.
General Information
Individuals