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.

Life cycle of a private foundation - Ongoing compliance

Ongoing tax compliance requirements of private foundations exempt under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Life cycle of a labor organization: Jeopardizing exemption

Overview of activities that jeopardize exempt status of a labor organization under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits

EO operational requirements: Requirements for publicly supported charities

What must a 501(c)(3) organization do to be classified as a publicly supported organization (rather than as a private foundation)?
General Information
Charities and Nonprofits

Charitable solicitation - state requirements

Description of and links to information about state requirements associated with the solicitation of charitable contributions by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Automatic revocation of exemption for nonfiling: Deductibility of contributions to organizations on nonfiler revocation list

Will a 501(c)(3) organizaiton on the list of automatically revoked organizations (Auto-Revocation List), be eligible to receive tax-deductible charitable contributions?
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements: Action required by federal credit union not required to file

My organization was a state credit union exempt under Internal Revenue Code section 501(c)(14), but reorganized as a federal credit union exempt under section 501(c)(1). How do we let the IRS know we are no longer required to file an annual information return?
General Information
Charities and Nonprofits

Life cycle of a private foundation: Jeopardizing exemption

How a private foundation may jeopardize its tax-exempt status under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Life cycle of an agricultural or horticultural organization - Jeopardizing exemption

Overview of activities that jeopardize exempt status of an agricultural or horticultural organization under Internal Revenue Code section 501(c)(5).
General Information
Charities and Nonprofits

Life cycle of a public charity: Sample organizing documents (Draft A - charter)

Example of a charter that contains information as to purposes and powers of an organization, in order to qualify for exemption under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Life cycle of a public charity: Starting out

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).
General Information
Charities and Nonprofits