Life cycle of a social welfare organization - Starting out

Overview of the first stage in the life cycle of a social welfare organization.
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

Private foundations: Carryover of excess qualifying distributions

Carryover of Excess Qualifying Distributions
General Information
Charities and Nonprofits

Substantially related

Meaning of "substantially related" in unrelated business income tax provisions of the Internal Revenue Code.
General Information
Charities and Nonprofits

Political and lobbying activities – Private foundations

A brief description of the special rules on lobbying and political activities of private foundations.
General Information
Charities and Nonprofits

Exempt organizations general issues: Deductibility of contributions while application pending

Deductibility of contributions - 501(c)(3) organizations
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Charities and Nonprofits

Life cycle of a private foundation - Public disclosure of exemption applications

Discussion of federal tax rules requiring public disclosure of exemption applications submitted to the IRS by private foundations.
General Information
Charities and Nonprofits

Taxes on failure to distribute income: Limits on distributable amount of split-interest trust

206 - Limits on distributable amount
General Information
Charities and Nonprofits

Down Payment Assistance Programs Assistance Generally Not Included in Homebuyers Income

Is down payment assistance provided under a program sponsored by a tax-exempt organization includable in the homebuyer’s income?
General Information
Charities and Nonprofits

Intermediate sanctions - Compensation

The fair market value of economic benefits received for the performance of services is reasonable compensation.
General Information
Charities and Nonprofits