Recommended by IRS
About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
Found 412 Matching Items; Displaying 161 - 170.
Public disclosure and availability of exempt organizations returns: Non-compliance with exempt organizations public disclosure requirements
What should I do if a section 501(c) organization will not let me see its Form 990 returns or exemption application materials?
General Information
Charities and Nonprofits
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).
General Information
Charities and Nonprofits
Definition of a trust
Review the definition of a trust and how trusts can apply for recognition of exemption from federal income taxation under Internal Revenue Code section 501(a).
General Information
Charities and Nonprofits
Charity: Sample organizing documents (Draft B: Declaration of Trust)
An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).
General Information
Charities and Nonprofits
Application process
Questions and answers that will help an organization determine if it is eligible to apply for recognition of exemption from federal income taxation under IRC section 501(a) and, if so, how to proceed.
General Information
Charities and Nonprofits
Life cycle of a public charity - Significant events
In addition to periodic reporting, a section 501(c)(3) public charity may interact with the Internal Revenue Service at key times during its life cycle.
General Information
Charities and Nonprofits
Taxation of separate segregated funds of political organizations
A section 501(c) organization that is not prohibited from participating in political campaign activity has the option of conducting the activity itself or setting up a separate segregated fund.
General Information
Charities and Nonprofits
Political and lobbying activities
IRC section 501(c)(3) organizations are prohibited from engaging in political campaign activities and may conduct only a limited amount of legislative (lobbying) activities.
General Information
Charities and Nonprofits
Does the organization have an exempt purpose?
Exemption application process question asking whether organization seeking recognition of exemption from federal income tax under IRC section 501(a) has an exempt purpose.
General Information
Charities and Nonprofits
Will a third party represent the organization, either in person or by correspondence?
Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) will be represented by an attorney or agent.
General Information
Charities and Nonprofits