Public charities

General discussion of when a section 501(c)(3) exempt organization is not a private foundation.
General Information
Charities and Nonprofits

Public charity exemption application

Description of requirements to file Form 1023 exemption application.
General Information
Charities and Nonprofits

Operation as a public charity

Discussion of private foundation termination under Code section 507(b)(1)(B) by operating as a public charity.
General Information
Charities and Nonprofits

Publicly supported charities

Description of 501(c)(3) organizations that are "publicly supported charities."
General Information
Charities and Nonprofits

Form 990 filing tips: Schedule A (public support and public charity classification)

Form 990 Filing Tips: Schedule A (Public Support and Public Charity Classification)
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organization returns and applications: Public disclosure overview

Exempt Organization Annual Returns: Public Disclosure Overview (FAQ)
General Information
Charities and Nonprofits

Disaster Relief Large Corporate Donations May Affect Public Charitys Public Support Test

Will a large donation made by an employer to an employer-sponsored public charity to provide funds for disaster relief programs cause the charity to fail its public support test and become a private foundation?
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Documents subject to public disclosure

Discussion of tax documents subject to public disclosure.
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Public disclosure requirements in general

In general, what public disclosure requirements apply to tax-exempt organizations?
General Information
Charities and Nonprofits

Public disclosure datasets and downloads

A comprehensive list of datasets and relevant updates.
Forms and Instructions
Charities and Nonprofits