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

Suggested language for organizing documents of trusts applying for recognition of exemption under IRC section 501(c)(3).

Discussion of tax compliance requirements applicable to tax-exempt organizations.

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.

Insights into the rules which require tax-exempt organizations to disclose their exemption applications and annual returns.

Discussion of circumstances under which a private foundation can rely on the public charity status of grant recipients, and not exercise expenditure responsibility.

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).

Guidance on new law requiring public disclosure and availability of unrelated business income tax return.

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

The second phrase in the life cycle of a public charity. To apply for exemption, an organization should obtain and complete the required forms and applications.