Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Solicitation notice

A brief description of the solicitation notice requirements under IRC section 6113.
General Information
Charities and Nonprofits

Information for organizations applying for tax-exempt status

Tax Tip 2023-100, Aug. 14, 2023 — Organizations applying for tax-exempt status must be organized and operated exclusively for any of these purposes: charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, or preventing cruelty to children or animals.
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Charities and Nonprofits

Information for credit counseling organizations

Educational resources about credit counseling, that are helpful to credit counseling organizations
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Charities and Nonprofits

Sample organizing documents: Private foundation

Sample articles of organization for a tax-exempt private foundation.
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Charities and Nonprofits

Charitable trusts: Trust devoted to qualified charitable contribution purposes

64 - Trust devoted to qualified charitable contribution purposes
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Charities and Nonprofits

Exempt Organization sample questions foundation classification

Sample questions used by Exempt Organizations Determiantions
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Charities and Nonprofits

Churches, integrated auxiliaries and conventions or associations of churches

Automatic revocation of exemption for non-filing - treatment of churches and certain other religious organizations
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Charities and Nonprofits

Private foundation - IRS processing of exemption applications

Description of IRS processing procedures for exemption applications filed by private foundations.
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Charities and Nonprofits

Presumption of private foundation status

10 - Presumption of Private Foundation Status
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Charities and Nonprofits

Automatic revocation of exemption for nonfiling: frequently asked questions - consequences of revocation

Questions about consequences to tax-exempt organization that automatically loses its status for not filing annually as required for three years.
General Information
Charities and Nonprofits