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Circumstances under which providing goods, services, or facilities by a private foundation to a disqualified person is not prohibited self-dealing.

Nonprofit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions; however, this corporate status does not automatically grant exemption from federal income tax. To be tax exempt, most organizations must apply for recognition of exemption from the Internal Revenue Service to obtain a ruling or determination letter recognizing tax exemption.

Website resources on group exemption rulings.

Order in which Schedule and other parts of Form 990/990-EZ should be completed.

Information about Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, including recent updates, related forms, and instructions on how to file. Form 990-PF is the annual tax return used by private foundations exempt from income tax.

Substantiation rules that apply when a private foundation receives a noncash contributions.

Frequently asked questions about political campaign intervention by section 501(c)(3) tax-exempt organizations.

A guide offering essential descriptive information for datasets.

Tax compliance requirements for an organization that has filed an application for recognition for exemption, which is pending.

Learn the process for applying for exemption under Internal Revenue Code section 501(c)(3).