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Archive of revenue rulings published by the Internal Revenue Service on issues of interest to tax-exempt organizations.

Letters (F-J) page of a site map of the Nonprofits and Charities pages of IRS designed to make the web site easier to navigate

The major classifications of organizations that might qualify to be recognized by the IRS as exempt from federal income tax.

The lifecycle of an exempt organization includes accessing explanatory information and forms an organization may need to file with the IRS.

Meaning of "applicable tax-exempt organization" as defined in Internal Revenue Code section 4958.

Review a list of filing requirements for tax-exempt organizations, including churches, religious and charitable organizations.

IRS summarizes the tax rules for tax-exempt organizations that attempt to influence the federal judicial appointment process.

Find tax information for charitable organizations, including exemption requirements, the application for recognition of exemption, required filings and more.

Site map of content on the Charities and Nonprofits Pages of IRS.gov designed to make it easier for users to navigate Exempt Organization resources.

The life cycle of a social welfare organizations includes filing information returns and for tax-exempt status, and updating its mission and purpose.