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.

Applying for exemption: Expediting application processing

How does the "expedite" process for an application work?
General Information
Charities and Nonprofits

Measuring lobbying by private foundations: Substantial part test

Measuring Lobbying by Private Foundations: Substantial Part Test
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Part VII and Schedule J: Whose compensation must be reported in Part VII, Form 990

Exempt Organization Annual Reporting Requirements: Whose Compensation Must Be Reported in Part VII
General Information
Charities and Nonprofits

Measuring lobbying: Substantial part test

Measuring Lobbying Activity: Substantial Part Test
General Information
Charities and Nonprofits

Tax-Exempt & Government Entities: Compliance program and priorities

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.
General Information
Governments

Group exemption resources

Website resources on group exemption rulings.
General Information
Charities and Nonprofits

Retirement topics - Reemployment after military service or maternity/paternity leave

If an employee is reemployed after military service or incurring a maternity or paternity period of absence, certain rules apply.
General Information
Administrators

Unrelated business income tax exceptions and exclusions

Exceptions and exclusions from the unrelated business income tax applicable to tax-exempt organizations.
General Information
Charities and Nonprofits

Transfer of assets to a public charity: Private foundation termination

Discussion of provisions for termination of private foundation status by transfer of assets to a public charity under Code section 507(b)(1)(A).
General Information
Charities and Nonprofits

Private letter rulings, technical advice memoranda and field service advice memoranda involving tax-exempt bond issues

Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).
General Information
Bond Professional