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.

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 - IRS processing of exemption applications

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Lobbying

Overview of federal tax rules that apply to lobbying by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Unrelated business taxable income - Social clubs

Definition of unrelated business taxable income of social clubs (Code section 501(c)(7)).
General Information
Charities and Nonprofits

Agricultural and horticultural organizations

Overview of requirements for exemption as an agricultural or horticultural organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Application for recognition of exemption

Learn the process for applying for exemption under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Submission of organizations completed application

Conclusion of application process for organization eligible to apply for recognition of exemption under IRC section 501(a).
General Information
Charities and Nonprofits

Exempt organizations rulings and determinations letters

Procedures for issuing rulings and determination letters regarding tax-exempt status under Code section 501(a).
General Information
Charities and Nonprofits

Tax issues for tax-exempt social clubs

An overview of tax Issues for social clubs tax-exempt under Code section 501(c)(7).
General Information
Charities and Nonprofits

Business leagues - Political campaign intervention

Resources available on irs.gov concerning section 501(c)(6) organizations' involvement in political campaigns.
General Information
Charities and Nonprofits