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.

Not eligible for exemption

Conclusion that organization is not eligible to apply for recognition of exemption under IRC section 501(a).
General Information
Charities and Nonprofits

Labor organizations

Overview of requirements for exemption as a labor organization - Code section 501(c)(5)
General Information
Charities and Nonprofits

Political activity and social welfare

Political activity and social welfare under Code section 501(c)(4)
General Information
Charities and Nonprofits

Examples of Tax Exempt Social and Recreational Clubs

Examples of organizations that may be exempt under Code section 501(c)(7)
General Information
Charities and Nonprofits

Labor and agricultural organizations

A brief description of the requirements for exemption under IRC section 501(c)(5).
General Information
Charities and Nonprofits

Direct and grass roots lobbying

Meaning of "lobbying" activities for which 501(c)(3) organizations' participation is restricted.
General Information
Charities and Nonprofits

Social clubs – Requirements for exemption – Inurement prohibited

Prohibition of inurement for organizations exempt under Code section 501(c)(7).
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Credit Counseling

Sample questions - Credit counseling organization applying for 501(c)(3) exemption
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: Effective date of loss of status as charitable donee

When are a donor’s contributions to an automatically revoked 501(c)(3) organization no longer tax-deductible?
General Information
Charities and Nonprofits

Improvement of business conditions

Improvement of business conditions as requirement for exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits