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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.

Availability of the Work Opportunity Tax Credit to tribes and tribal entities

The Work Opportunity Tax Credit (WOTC) provides a business tax credit to certain employers who hire workers from certain targeted groups. The WOTC is generally claimed as a credit against income tax.
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Exempt organization gaming and unrelated business taxable income

Exempt Organization Gaming and Unrelated Business Taxable Income
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Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
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Charities and Nonprofits

Organizations subject to proxy tax

Discussion of organizations subject to the dues disclosure and proxy tax provisions in Code section 6033(e)
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Charities and Nonprofits

SOI Tax Stats - Charities and other tax-exempt organizations study metadata

Information about the data sources and limitations, as well as the terms and concepts, used in the annual Statistics of Income study of exempt organizations.
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Exempt organization sample questions — Limited liability company

Sample questions - Limited liability company applying for exemption
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Charities and Nonprofits

Federal tax obligations of nonprofit corporations

Nonprofit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions; however, this corporate status does not automatically grant exemption from federal income tax. To be tax exempt, most organizations must apply for recognition of exemption from the Internal Revenue Service to obtain a ruling or determination letter recognizing tax exemption.
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Who must file

Filing requirements for Schedule A, Form 990
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Charities and Nonprofits

Exempt organizations general issues: Charitable contributions

Can I take a deduction for a charitable contribution I make to any tax-exempt organization?
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Charities and Nonprofits

Exempt organizations revenue rulings

Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.
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Charities and Nonprofits