Suggested language for corporations and associations (per Publication 557)

Suggested language for organizing documents for corporations and associations seeking recognition of exemption from federal income taxation under IRC section 501(c)(3).
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Charities and Nonprofits

Form 1023: Purpose of questions about benefits to members

Why does Form 1023 request detailed information about an organization's members and other individuals and organizations that receive benefits from it?
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Charities and Nonprofits

Private Foundation Taxable Expenditures: Lobbying exception for examinations and discussions of broad social, economic, and similar problems

Exception from prohibition on lobbying by private foundations for examinations and discussions of broad social, economic, and similar problems.
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Charities and Nonprofits

Violations of expenditure responsibility requirements: Private foundations

Discussion of consequences of violations of expenditure responsibility requirements by private foundations.
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Charities and Nonprofits

Composition of Membership Business League Trade Association

Membership and support - IRC 501(c)(6)
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Foundation manager

Meaning of foundation manager in private foundation excise tax provisions of the Internal Revenue Code.
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Form 1023: Completing application for organization that pays no compensation

What if an organization does not pay compensation?
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Unrelated business income tax special rules for organizations exempt under Code sections 501(c)(7), (c)(9), (c)(17) and (c)(20)

Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations).
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Montana

Montana state filing information for tax-exempt organizations.
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Life cycle of an agricultural or horticultural organization - Starting out

Life Cycle of an Agricultural or Horticultural Organization - Starting Out
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Charities and Nonprofits