Change of address - Exempt organizations

Reporting a tax-exempt organization's change of address to the IRS
General Information
Charities and Nonprofits

Social clubs

Requirements for exemption, filing and recordkeeping for social clubs under Internal Revenue Code section 501(c)(7).
General Information
Charities and Nonprofits

Attempts by exempt organizations to influence judicial appointments

IRS summarizes the tax rules for tax-exempt organizations that attempt to influence the federal judicial appointment process.
General Information
Charities and Nonprofits

Charity - required provisions for organizing documents

Provisions required to be in articles of organization qualifying under Code section 501(c)(3).
General Information
Charities and Nonprofits

Public charities

General discussion of when a section 501(c)(3) exempt organization is not a private foundation.
General Information
Charities and Nonprofits

Taxable income - Political organizations

A brief explanation of how political organizations are taxed under IRC section 527.
General Information
Charities and Nonprofits

Private foundations: Scope of provisions regarding split-interest trusts

Scope of provisions regarding split-interest trusts in Code section 4947.
General Information
Charities and Nonprofits

Sample organizing documents - Public charity

Examples of organizing documents containing language required for an organization to qualify for exemption under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits

Verify worker status and eligibility

Exempt organization's obligation to verify work eligibility.
General Information
Charities and Nonprofits

Tax information on donated property

Find out how taxpayers can claim deductions for clothing and property donations, and other non-cash items.
General Information
Charities and Nonprofits