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.

Group exemption resources

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

Exclusion of bingo from unrelated business activity

Gaming is treated as an unrelated trade or business activity, unless a specific statutory exception applies. IRC Section 513(f), for example, provides that “traditional” bingo is not an unrelated trade or business.
General Information

Here’s who needs to file a tax return in 2024

FS-2024-02, Feb. 2024 — Most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year.
General Information
Individuals

Request for Private Operating Foundation Classification under IRC 4942 j3

Request for Private Operating Foundation Classification under IRC 4942(j)(3)
General Information
Charities and Nonprofits

Tax credits for paid leave under the American Rescue Plan Act of 2021: What is an eligible employer?

What is an eligible employer? FAQs about tax credits for paid leave under the American Rescue Plan Act of 2021
General Information

Conservation easements

Conservation easements as abusive tax avoidance transactions.
General Information
Charities and Nonprofits

Life cycle of a business league (trade association) - Ongoing compliance

Life Cycle of a Trade Association (Business League) - Ongoing Compliance
General Information
Charities and Nonprofits

More information for people with disabilities

Find forms and publications for people with disabilities.
General Information
Volunteer Preparers

Life cycle of a social welfare organization - Ongoing compliance

Discussion of tax compliance requirements applicable to tax-exempt social welfare organizations.
General Information
Charities and Nonprofits

Child and Dependent Care Credit information

Do you pay child and dependent care expenses so you can work? You may be eligible for a federal income tax credit. Find out if you qualify.
General Information
Individuals