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.

Community health needs assessment for charitable hospital organizations - Section 501(r)(3)

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.
General Information

Inurement and benefits to members - Agricultural / horticultural and labor organizations (IRC 501(c)(5))

Inurement - Section 501(c)(5)
General Information
Charities and Nonprofits

New guidance for IRC 501(c)(29) qualified nonprofit health insurance issuers

Notice 2011-23 outlines exemption requirements for HHS CO-OP program participants under section 501(c)(29).
General Information
Charities and Nonprofits

Political campaign intervention by 501(c)(3) tax-exempt organizations - Educating exempt organizations

Political campaign intervention by 501(c)(3) tax-exempt organizations - educating exempt organizations
General Information
Charities and Nonprofits

FAQs - Form 8976, Notice of Intent to Operate Under Section 501(c)(4)

FAQs - Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
General Information

The enduring relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) organizations

Tax Exempt and Government Entities Issue Snapshots - The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
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Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations

Frequently asked questions about political campaign intervention by section 501(c)(3) tax-exempt organizations.
General Information
Charities and Nonprofits

Credit Counseling Legislation Applicability

Credit Counseling Legislation - Applicability (FAQ #1)
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: overview

Frequently Asked Questions About the Prohibtion of Political Campaign Intervention by 501(c)(3) Organizations: Overview
General Information
Charities and Nonprofits

Electronically submit your Form 8976, Notice of Intent to Operate Under Section 501(c)(4)

The Form 8976, Electronic Notice Filing System allows organizations to complete the registration/certification process, keeps account information current and enables organizations to receive secure, digital communications from the IRS.
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