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.

Political and lobbying activities - Labor organizations

Political and Lobbying Activities - Labor (IRC 501(c)(5))
General Information
Charities and Nonprofits

Real estate board

Real estate board - Section 501(c)(6) Exemption
General Information
Charities and Nonprofits

Application for recognition of exemption 1

Procedures for applying for exemption under IRC section 501(c).
General Information
Charities and Nonprofits

Direct lobbying

Meaning of "direct" lobbying - restrictions on 501(c)(3) organizations
General Information
Charities and Nonprofits

Donor-advised funds

Overview of donor-advised funds maintained by section 501(c)(3) organizations
General Information
Charities and Nonprofits

Exempt organizations - Organizing documents

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

Charitable purposes

Meaning of "charitable" purposes as used in Code section 501(c)(3).
General Information
Charities and Nonprofits

Definition of legislation

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

Examples of common business interests

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

Benefits to members - Tax-exempt labor organizations

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