ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).

A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations.

Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.

A section 501(c) organization that is not prohibited from participating in political campaign activity has the option of conducting the activity itself or setting up a separate segregated fund.

In addition to periodic reporting, a section 501(c)(3) public charity may interact with the Internal Revenue Service at key times during its life cycle.

IRC section 501(c)(3) organizations are prohibited from engaging in political campaign activities and may conduct only a limited amount of legislative (lobbying) activities.

Exemption application process question asking whether organization seeking recognition of exemption from federal income tax under IRC section 501(a) has an exempt purpose.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) will be represented by an attorney or agent.

The data are contained in ASCII flat files. Documentation to assist with the files is included. The samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)¨C(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.

The data are contained in ASCII flat files. Documentation to assist with the files is included. The samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)¨C(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.