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.

Charitable contributions: Quid pro quo contributions

Substantiation and disclosure requirements associated with quid pro quo contributions to section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Life cycle of a public charity - Jeopardizing exemption

Information about activities that jeopardize an organization's tax-exempt status under Code section 501(c)(3).
General Information
Charities and Nonprofits

Business leagues

Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements.
General Information
Charities and Nonprofits

Life cycle of a social welfare organization - Jeopardizing exemption

Overview of activities that jeopardize exempt status under Internal Revenue Code section 501(c)(4).
General Information
Charities and Nonprofits

Life cycle of a social welfare organization: Significant events

The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).
General Information
Charities and Nonprofits

Examples of non-qualifying activities - Labor organization

Examples of acitvities not qualifying as exempt activities for a labor organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Exempt organizations - Potential examination consequences

Potential consequences of an IRS audit of a tax-exempt organization (other than a section 501(c)(3) organization)
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Voluntary Employee Beneficiary Associations (VEBA)

Sample questions - exemption applications submitted by Voluntary Employees' Beneficiary Association (IRC 501(c)(9))
General Information
Charities and Nonprofits

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits

Exempt Organizations Technical Guide TG 3-27: IRC Section 501(c)(3) Foundation Classification - Other Public Charities - IRC Sections 509(a)(1) and 170(b)(1)(A)(iv), (v), (ix) and Section 509 (a)(4)

This document includes technical information and audit techniques covering miscellaneous public charity foundation classifications.
Forms and Instructions