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.

Definition of legislation

Meaning of "legislation" for purposes of restrictions in Code section 501(c)(3)
General Information
Charities and Nonprofits

Social welfare purposes

Meaning of "social welfare" under Code section 501(c)(4).
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Charities and Nonprofits

Requirements for Exemption Agricultural Horticultural Organization

Requirements for Exemption - Agricultural/Horticultural Organization (Code section 501(c)(5))
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Charities and Nonprofits

Political Activities of Exempt Organizations

Discussion of the political activities of non-501(c)(3) tax-exempt organizations.
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Charities and Nonprofits

Exempt organizations - Organizing documents

Organizing documents required for exemption application (non-501(c)(3))
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Charities and Nonprofits

Examples of common business interests

Examples of common business interests - 501(c)(6) business league
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Charities and Nonprofits

Benefits to members - Tax-exempt labor organizations

Effect on 501(c)(5) exempt status of paying benefits to members.
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Charities and Nonprofits

Public disclosure of exempt organizations filings

Disclosure requirements relating to applications for exemption under Code section 501(a).
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Charities and Nonprofits

Action organizations

Exemption of "action" organizations under Code section 501(c)(4).
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Charities and Nonprofits

Membership of labor organization

Composition of membership of labor organization - IRC 501(c)(5) exemption
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Charities and Nonprofits