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.

501(c)(15) overcapitalization ("stuffing") transactions

A description of abusive tax avoidance transactions involving overcapitalization ("stuffing") of very small insurance companies exempt under Code section 501(c)(15).
General Information
Charities and Nonprofits

Taxes for Failure to Meet the Requirements of Section 501

Find information on Section 4959 Excise Tax for Failure to Meet the Requirements of Section 501(r)(3) and Noncompliant Facility Income Tax for Failure to Meet the Requirements of Section 501(r)
General Information
Governments

Voluntary employees beneficiary association: 501(c)(9)

Requirements for exemption under Internal Revenue Code section 501(c)(9).
General Information
Charities and Nonprofits

Tax treatment of donations: 501(c)(6) organizations

Tax treatment of donations - 501(c)(6) organizations
General Information
Charities and Nonprofits

General health care & IRC Section 501(r)

Sample questions: General health care & IRC Section 501(r)
General Information
Charities and Nonprofits

Supplemental unemployment benefits trust - 501(c)(17)

Requirements for exemption under Internal Revenue Code section 501(c)(17).
General Information
Charities and Nonprofits

FATCAHelp501

A place to submit questions about the Foreign Financial Institution (FFI) Technical Support.
General Information
Corporations

Section 145 - Qualified 501(c)(3) bonds

Qualified 501(c)(3) Bonds
General Information
Bond Professional

Exempt purposes - Code Section 501(c)(7)

Organizational requirements for exemption under Internal Revenue Code section 501(c)(7)
General Information
Charities and Nonprofits

Agricultural organizations described in IRC 501(c)(5)

Agricultural organizations described in IRC 501(c)(5)
General Information