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Miscellaneous types of organizations that qualify for exemption from federal income tax.

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

Overview of Form 940 and 941 filing requirements for tax-exempt organizations.

Search information about as organization¡¯s tax-exempt federal tax status and filings.

File and search for notices and reports filed with the Service under IRC section 527.

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

Income modifications allowed in calculating adjusted net income for purposes of qualification as an operating foundation.

Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations).

IRS automatically revokes the tax-exempt status of organizations that don't file the annual Form 990-series returns for three consecutive years.?

Life Cycle of a Private Foundation - Starting Out