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.

Exempt organizations - Organizing documents

Organizing documents required for exemption application (non-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

Public disclosure of exempt organizations filings

Disclosure requirements relating to applications for exemption under Code section 501(a).
General Information
Charities and Nonprofits

Action organizations

Exemption of "action" organizations under Code section 501(c)(4).
General Information
Charities and Nonprofits

Membership of labor organization

Composition of membership of labor organization - IRC 501(c)(5) exemption
General Information
Charities and Nonprofits

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