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.

Tax provisions for other organizations

Affordable Care Act: Tax provisions for other organizations
General Information

Instructions for Forms 1099-MISC and 1099-NEC, Miscellaneous Information and Nonemployee Compensation

Report on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation, only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Other organizations subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers' cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. See the specific instructions for each form, within these combined instructions, for the types of payments that are to be reported.
Forms and Instructions

IRS statement on Forms 990-T

September 2, 2022 — The IRS recently discovered that some machine-readable (XML) Form 990-T data made available for bulk download section on the Tax Exempt Organization Search (TEOS) should not have been made public.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedule R: Information reported on Schedule R

Form 990 Schedule R - Related Organizations: Information Reported on Schedule R
General Information
Charities and Nonprofits

Public inspection and disclosure of Form 990-T

Guidance on new law requiring public disclosure and availability of unrelated business income tax return.
General Information
Charities and Nonprofits

Examples - Organizations do not qualify for expedited processing of exemption applications

Examples - Organizations Do Not Qualify for Expedited Processing of Exemption Applications.
General Information
Charities and Nonprofits

Tax Exempt Organization Search

Search information about a tax-exempt organization’s federal tax status and filings.
General Information
Charities and Nonprofits

Intermediate sanctions

Description of tax on excise benefit transactions under IRC Code section 4958.
General Information
Charities and Nonprofits

Five things people can find on IRS.gov — besides tax filing info

Tax Tip 2022-147, September 26, 2022 — Many people know IRS.gov has the latest filing info and tax forms, but they may not be aware that it also has a wide range of other tax-related topics. Here are five things people can find on IRS.gov besides filing info.
General Information
Individuals, Volunteer Preparers, Charities and Nonprofits, Businesses

Affordable Care Act tax provisions for other organizations

The Affordable Care Act enacted March 23, 2010 contains particular provisions for health insurers, tax-exempt hospitals, researchers, and certain business activities.
General Information