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.

Exemption requirements - 501(c)(3) organizations

Review a description of exemption requirements for organizations under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Requirements for 501(c)(3) hospitals under the Affordable Care Act – Section 501(r)

Affordable Care Act (ACA), added new requirements that 501(c)(3) hospital organizations must satisfy to maintain tax-exempt status .The 2010 Form 990, Schedule H allows hospitals to explain how they are complying with the new requirements.
General Information
Charities and Nonprofits

Inurement: Section 501(c)(4)

Discussion of inurement under Code section 501(c)(4).
General Information
Charities and Nonprofits

Revocations of 501(c)(3) determinations

List of organizations for which IRS has revoked determinations of 501(c)(2) tax-exempt status from January 2005 to the present
General Information
Charities and Nonprofits

Exemption Application: When to File 501(c)(3)

When required exemption application must be filed
General Information
Charities and Nonprofits

Private benefit in Section 501(c)(4)

Discussion of private benefit under Code section 501(c)(4)
General Information
Charities and Nonprofits

Local association of employees: 501(c)(4)

Requirements for exemption as a local association of employees under Internal Revenue Code section 501(c)(4).
General Information
Charities and Nonprofits

Donations to Section 501(c)(4) organizations

Deductibility of charitable contributions to section 501(c)(4) organizations.
General Information
Charities and Nonprofits

Suspensions pursuant to Code Section 501(p)

List of organizations whose tax exemption is suspended under section 501(p), and to which deductible contributions may not be made during the suspension period.
General Information
Charities and Nonprofits

ob体育 to apply for 501(c)(3) status

To apply for recognition by the IRS of exempt status under IRC Section 501(c)(3), you must use either Form 1023 or Form 1023-EZ.
General Information
Charities and Nonprofits