Recommended by IRS
About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
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About Publication 501, Dependents, Standard Deduction, and Filing Information
Information about Publication 501, including recent updates. Publication 501 discusses some tax rules that affect every U.S. citizen or resident, and covers who must file, who should file, what filing status to use, and the amount of the standard deduction.
General Information
Individuals
Exemption requirements - 501(c)(3) organizations
Review a description of exemption requirements for organizations under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits
Section 501(r) reporting
A hospital organization uses Form 990, Schedule H, Hospitals, to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year.
General Information
Requirements for 501(c)(3) hospitals under the Affordable Care Act – Section 501(r)
Affordable Care Act (ACA), added new requirements that 501(c)(3) hospital organizations must satisfy to maintain tax-exempt status .The 2010 Form 990, Schedule H allows hospitals to explain how they are complying with the new requirements.
General Information
Charities and Nonprofits
Consequence of non-compliance with Section 501(r)
In general, a hospital organization’s failure to meet the requirements of Section 501(r) with respect to one or more hospital facilities it operates may result in revocation of the organization’s tax-exempt status as an organization described in Section 501(c)(3).
General Information
Revocations of 501(c)(3) determinations
List of organizations for which IRS has revoked determinations of 501(c)(2) tax-exempt status from January 2005 to the present
General Information
Charities and Nonprofits
Understanding your CP501 notice
If you received an IRS CP501 notice, you have a balance due on one of your tax accounts.
General Information
Individuals
Inurement: Section 501(c)(4)
Discussion of inurement under Code section 501(c)(4).
General Information
Charities and Nonprofits
Exemption Application: When to File 501(c)(3)
When required exemption application must be filed
General Information
Charities and Nonprofits