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.

Types of foundations

Discussion of the types of private foundations.
General Information
Charities and Nonprofits

Public charity exemption application

Description of requirements to file Form 1023 exemption application.
General Information
Charities and Nonprofits

SOI Tax Stats - 2018 Charities and other tax-exempt organizations microdata files

Microdata files for all 2018 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
General Information

SOI Tax Stats - 2017 Charities and other tax-exempt organizations microdata files

Microdata files for all 2017 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
General Information

SOI Tax Stats - 2019 Charities and other tax-exempt organizations microdata files

Microdata files for all 2019 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations. The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
General Information

Public disclosure and availability of exempt organizations returns and applications: Documents subject to public disclosure

Discussion of tax documents subject to public disclosure.
General Information
Charities and Nonprofits

Communications excise tax refund requests by exempt organizations

Process for an exempt payor to claim a refund of communications excise tax paid in error
General Information
Charities and Nonprofits

EO operational requirements: Recordkeeping requirements for Exempt Organizations

What records must a tax-exempt organization keep?
General Information
Charities and Nonprofits

Life cycle of a public charity - Applying to the IRS

The second phrase in the life cycle of a public charity. To apply for exemption, an organization should obtain and complete the required forms and applications.
General Information
Charities and Nonprofits

Credit Counseling Legislation Organizations That Do Not Provide Debt Management Plan Services

Credit Counseling Legislation - Organizations That Do Not Provide Debt Management Plan Services (FAQ # 5)
General Information
Charities and Nonprofits