Public charities

General discussion of when a section 501(c)(3) exempt organization is not a private foundation.
General Information
Charities and Nonprofits

Public charity exemption application

Description of requirements to file Form 1023 exemption application.
General Information
Charities and Nonprofits

Publicly supported charities

Description of 501(c)(3) organizations that are "publicly supported charities."
General Information
Charities and Nonprofits

Operation as a public charity

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

Public disclosure and availability of exempt organization returns and applications: Public disclosure overview

Exempt Organization Annual Returns: Public Disclosure Overview (FAQ)
General Information
Charities and Nonprofits

Disaster Relief Large Corporate Donations May Affect Public Charitys Public Support Test

Will a large donation made by an employer to an employer-sponsored public charity to provide funds for disaster relief programs cause the charity to fail its public support test and become a private foundation?
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Documents subject to public disclosure

Discussion of tax documents subject to public disclosure.
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Public disclosure requirements in general

In general, what public disclosure requirements apply to tax-exempt organizations?
General Information
Charities and Nonprofits

Life cycle of a public charity

The life cycle of a public charity includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits