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.

Life cycle of a social welfare organization: Significant events

The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).
General Information
Charities and Nonprofits

Examples of non-qualifying activities - Labor organization

Examples of acitvities not qualifying as exempt activities for a labor organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Charitable contributions: Quid pro quo contributions

Substantiation and disclosure requirements associated with quid pro quo contributions to section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Business leagues

Review Internal Revenue Code section 501(c)(6) for business league tax exemption requirements.
General Information
Charities and Nonprofits

Life cycle of a public charity - Jeopardizing exemption

Information about activities that jeopardize an organization's tax-exempt status under Code section 501(c)(3).
General Information
Charities and Nonprofits

Life cycle of an exempt organization - Significant events

The final stage in the life cycle of a labor, agricultural, or horticultural organization described in Code section 501(c)(5).
General Information
Charities and Nonprofits

Exempt Organizations Private Letter Rulings and Determination Letters 1

Discussion of requests for private letter rulings/determination letters by tax-exempt organizations (other than 501(c)(3) organizations).
General Information
Charities and Nonprofits

Definition of an association

Definition of an association that may apply for recognition of exemption from federal income taxation under IRC section 501(a).
General Information
Charities and Nonprofits

Examples of Non Qualifying Activities Agricultural Horticultural Organizations

Examples of activities that do not further the exempt purposes of an agricultural/horticultural organization under Code section 501(c)(5).
General Information
Charities and Nonprofits

Definition of a corporation

Definition of a corporation that can apply for recognition of exemption from federal income taxation under IRC section 501(a).
General Information
Charities and Nonprofits