Automatic revocation - how to have your tax-exempt status reinstated

Fact sheet explaining how an organization can have tax-exempt status reinstated, when status has been revoked for not filing annually as required.
General Information
Charities and Nonprofits

Exceptions - Taxes on failure to distribute income

Exceptions to the taxes on failure to distribute income by private foundations.
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Charities and Nonprofits

Exempt organizations e-file - Eligibility and availability

What is e-file for charities and nonprofits (tax-exempt organizations)?
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Charities and Nonprofits

District of Columbia

District of Columbia filing information for tax-exempt organizations.
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Overview - Returns by members of group ruling

Do individual members of a group ruling have to file separate Form 990 returns?
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Charities and Nonprofits

Form 1023: Providing fax numbers on applications

Get answers to questions about Form 1023 and the request for a fax number.
General Information
Charities and Nonprofits

Does the organizing document limit the organization’s purposes to those which are exempt within Section 501(c)(3)?

In order to be exempt under IRC 501(c)(3), the organizing document must have the purposes of the organization limited to one or more exempt purposes within Section 501(c)(3), such as charitable, religious, educational, and/or scientific purposes.
General Information
Charities and Nonprofits

ob体育 to apply for tax exemption as a social welfare organization or other nonprofit

To seek recognition of exemption under IRC Section 501(c)(4), the organizations must complete and file Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code along with the required user fee, through Pay.gov.
General Information
Charities and Nonprofits

ob体育 to apply for 501(c)(3) status

To apply for recognition by the IRS of exempt status under IRC Section 501(c)(3), you must use either Form 1023 or Form 1023-EZ.
General Information
Charities and Nonprofits

Does the organizing document contain the dissolution provision required under Section 501(c)(3) or does state law (in the state where the organization is legally formed) satisfy the requirement?

Upon the dissolution of this organization, assets shall be distributed for one or more exempt purposes within the meaning of IRC Section 501(c)(3), or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.
General Information
Charities and Nonprofits