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.

Instructions for Form 990-EZ, Short Form Return of Organization Exempt From Income Tax Under Section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, is used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.
Forms and Instructions

Automatic exemption revocation for nonfiling: Effective date of loss of status as charitable donee

When are a donor’s contributions to an automatically revoked 501(c)(3) organization no longer tax-deductible?
General Information
Charities and Nonprofits

Improvement of business conditions

Improvement of business conditions as requirement for exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Social activity and social welfare

Discussion of social activity and social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Inurement/private benefit: Charitable organizations

Description of the prohibition on inurement and private benefit for section 501(c)(3) tax-exempt organizations.
General Information
Charities and Nonprofits

Charitable organizations exemption applications: declaratory judgments

Declaratory judgment procedures for adverse exemption determinations - Code section 501(c)(3)
General Information
Charities and Nonprofits

Charitable organization: Exemption application

Exemption application requirements for private foundations under Code section 501(c)(3),
General Information
Charities and Nonprofits

Examples of exempt activities - Labor organization

Examples of exempt activiites for labor organizations under Code section 501(c)(5).
General Information
Charities and Nonprofits

Retirement benefit programs

Retirement benefit programs as social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Labor organizations: Exempt purposes

Labor Organizations - overview of requirements for exemption under Code section 501(c)(5)
General Information
Charities and Nonprofits