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.

Publication 5833, Exempt Organizations Technical Guide TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities IRC Section 501(c)(3)

Publication 5833, Exempt Organizations Technical Guide TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities - IRC Section 501(c)(3), addresses the issue of Section 501(c)(3) organizations engaging in trade or business activities and how this affects an organization’s tax-exempt status.
Forms and Instructions

Fraternal societies

A brief description of the requirements for exemption under Internal Revenue Code ("IRC") sections 501(c)(8) and 501(c)(10).
General Information
Charities and Nonprofits

Veterans' organizations

A brief description of the requirements for exemption of veterans organizations under Internal Revenue Code sections 501(c)(19) and 501(c)(23).
General Information
Charities and Nonprofits

IRS processing of exemption applications

Description of how the IRS processes applications for recognition of exemption under Code section 501(a) (other than section 501(c)(3)).
General Information
Charities and Nonprofits

Publication 5780, Exempt Organizations Technical Guide TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1)

Publication 5780, Exempt Organizations Technical Guide TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1)
Forms and Instructions

Composition of Membership Business League Trade Association

Membership and support - IRC 501(c)(6)
General Information
Charities and Nonprofits

Exempt organizations general issues: Deductibility of contributions while application pending

Deductibility of contributions - 501(c)(3) organizations
General Information
Charities and Nonprofits

Charitable organizations exemption applications: Declaratory judgments - 270-day period

270-period for 501(c)(3) exemption determination
General Information
Charities and Nonprofits

Creating an exempt organization

Creating an organization that will be tax-exempt under Code section 501(a).
General Information
Charities and Nonprofits

Political and lobbying activities - agricultural / horticultural organizations and business leagues

An organization that otherwise qualifies for exemption under Internal Revenue Code section 501(c)(5)?or? 501(c)(6)?will not be disqualified merely because it engages in some political activity.
General Information
Charities and Nonprofits