Operation as a public charity

Discussion of private foundation termination under Code section 507(b)(1)(B) by operating as a public charity.
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Charities and Nonprofits

Form 990 filing tips: Schedule A (public support and public charity classification)

Form 990 Filing Tips: Schedule A (Public Support and Public Charity Classification)
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Charities and Nonprofits

Public Disclosure and Availability of Exempt Organizations Returns and Applications Exemptions from Requirements

Discussion of certain exemptions from public disclosure requirements for tax-exempt organizations.
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Charities and Nonprofits

Public disclosure and availability of exempt organizations returns: Copies of exempt organizations tax documents

ob体育 can I obtain a copy of an organization's annual return or exemption application?
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: "Facts and circumstances" public support test

Form 990 Schedule A: "Facts and Circumstances" Public Support Test
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Use of prior years in calculating public support for later years

Public support in first 5 years is used in calculating a charity's public support in sixth and subsequent years.
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Charities and Nonprofits

Exempt organizations: Employment tax resources

Employment tax resources for tax-exempt organizations.
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Charities and Nonprofits

About Form 990-EZ, Short Form Return of Organization Exempt from Income Tax

Information about Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, including recent updates, related forms, and instructions on how to file. Certain organizations file Form 990-EZ to provide the IRS with the information required by section 6033.
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Trusts and Estates, Charities and Nonprofits

Exempt employers toolkit

Resources commonly needed by tax-exempt organizations that have employees.
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Charities and Nonprofits

Exempt organizations: What are employment taxes?

A brief explanation of employment tax requirements applicable to tax-exempt organizations.
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Charities and Nonprofits