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What kinds of organizations can file Form 1023?

Definition of "articles of organization" (for exemption application purposes)

401(k) Fix-It Guide - You didn't base the plan operations on the terms of the plan document.

If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty.

Section 4943 limits the involvement of a private foundation in the active conduct of a business enterprise by imposing tax on its excess business holdings. This Issue Snapshot explores the Service¡¯s authority to grant discretionary five-year extensions of the initial five-year disposition period.

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually

We examined 47 Form 5500 returns to obtain a snapshot view of qualified plans where the Form 5500 reflected that the plan had terminated, yet the IRS had no record that a Form 5310, Application for Determination Upon Termination, had been submitted.

As already indicated, you can claim a foreign tax credit only for foreign taxes on income, war profits, or excess profits, or taxes in lieu of those taxes.

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

We reduced or removed the penalty for underpayment of estimated tax reported on your tax return.