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.

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: contributions to political organizations

Contributions to political organizations
General Information
Charities and Nonprofits

About Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Information about Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms, and instructions on how to file. This form is used to apply for recognition as a 501(c)(3) tax-exempt organization.
General Information
Charities and Nonprofits, Businesses

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: contributions to ballot measure committees

Contributions to Ballot Measure Committees
General Information
Charities and Nonprofits

Public inspection of attachments to a 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return

Public disclosure of Form 990-T attachments and which items need not be disclosed.
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: attending event open to public

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Attending Events Open to Public
General Information
Charities and Nonprofits

Performing Particular Services Business League (Internal Revenue Code Section 501(c)(6))

Performance of particular services and exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Credit counseling organizations: Questions and answers about new requirements

The Pension Protection Act of 2006 enacted Internal Revenue Code section 501(q), which establishes standards that a credit counseling organization must satisfy to qualify for exemption under Code section 501(c)(3) or 501(c)(4).
General Information
Charities and Nonprofits

Unrelated business income tax special rules for organizations exempt under Code sections 501(c)(7), (c)(9), (c)(17) and (c)(20)

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).
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

Employee benefit associations or funds

A brief description of the requirements for exemption for employees' associations under IRC sections 501(c)(4), 501(c)(9), and 501(c)(17).
General Information
Charities and Nonprofits