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.

Social activity and social welfare

Discussion of social activity and social welfare under Code section 501(c)(4).
General Information
Charities and Nonprofits

Charitable organization: Exemption application

Exemption application requirements for private foundations under Code section 501(c)(3),
General Information
Charities and Nonprofits

Inurement/private benefit: Charitable organizations

Description of the prohibition on inurement and private benefit for section 501(c)(3) tax-exempt organizations.
General Information
Charities and Nonprofits

Chamber of commerce and board of trade

Chamber of commerce and board of trade - exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Charitable organizations exemption applications: declaratory judgments

Declaratory judgment procedures for adverse exemption determinations - Code section 501(c)(3)
General Information
Charities and Nonprofits

Lobbying

Overview of federal tax rules that apply to lobbying by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Specific project grants - Lobbying exception

Description of "specific project grants" not treated as lobbying for section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Charity - required provisions for organizing documents

Provisions required to be in articles of organization qualifying under Code section 501(c)(3).
General Information
Charities and Nonprofits

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 - IRS processing of exemption applications

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).
General Information
Charities and Nonprofits