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 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

Form 1023-EZ revisions

The IRS revised Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions to help small charities apply for 501(c)(3) tax-exempt status.
General Information

Labor organizations: Exempt purposes

Labor Organizations - overview of requirements for exemption under Code section 501(c)(5)
General Information
Charities and Nonprofits

Examples of exempt activities - Labor organization

Examples of exempt activiites for labor organizations under Code section 501(c)(5).
General Information
Charities and Nonprofits

Retirement benefit programs

Retirement benefit programs as social welfare under Code section 501(c)(4).
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