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Information on qualified distributions, an amount paid to accomplish religious, charitable, scientific, literary or other public activities.

Criteria that private foundations and sponsoring organizations that maintain donor advised funds can rely on in determining that grant or contribution to fund will be to a public charity.

I have looked at Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations. Where can I go to find information on the legal requirements on which it is based?

IR-2021-250, December 16, 2021 ¡ª The Internal Revenue Service announced today that the publicly available data it provides on electronically filed Forms 990 in a machine-readable format will be available solely on the Tax Exempt Organization Search webpage.

September 2, 2022 ¡ª The IRS recently discovered that some machine-readable (XML) Form 990-T data made available for bulk download section on the Tax Exempt Organization Search (TEOS) should not have been made public.

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.

Tax Tip 2023-100, Aug. 14, 2023 ¡ª 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.

Tax Tip 2022-81, May 25, 2022 ¡ª To be tax-exempt under Section 501(c)(3) of the Internal Revenue Code, an organization 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.

Information about Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form, including recent updates, related forms and instructions on how to file. Use this form to request, under section 6104, a copy of an exempt or political organization's return, report, notice, or exemption application, or an inspection of a return, report, notice, or exemption application at an IRS office.

Information about Form 8940, Request for Miscellaneous Determination, including recent updates, related forms, and instructions on how to file. Organizations exempt under section 501(a) must electronically file Form 8940 to request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts also file this form to request an initial determination under section 509(a)(3). Canadian registered charities file this form to be listed as an organization described in section 501(c)(3) on IRS.gov or request classification as a public charity rather than a private foundation.