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.

General support grants to public charities - lobbying exception

Discussion of general suport grant exception to lobbying restriction applied to 501(c)(3) organizations.
General Information
Charities and Nonprofits

Grassroots lobbying

Meaning of "grass roots" lobbying, for purposes of restrictions that apply to section 501(c)(3) organizations.
General Information
Charities and Nonprofits

ob体育 to apply for tax exemption as a social welfare organization or other nonprofit

To seek recognition of exemption under IRC Section 501(c)(4), the organizations must complete and file Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code along with the required user fee, through Pay.gov.
General Information
Charities and Nonprofits

Exempt organizations - Potential examination consequences

Potential consequences of an IRS audit of a tax-exempt organization (other than a section 501(c)(3) organization)
General Information
Charities and Nonprofits

Life cycle of a social welfare organization - Jeopardizing exemption

Overview of activities that jeopardize exempt status under Internal Revenue Code section 501(c)(4).
General Information
Charities and Nonprofits

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits

Exempt Organization Sample Questions Voluntary Employee Beneficiary Associations (VEBA)

Sample questions - exemption applications submitted by Voluntary Employees' Beneficiary Association (IRC 501(c)(9))
General Information
Charities and Nonprofits

Requirements for exemption

Review exemption requirements in sections of the Internal Revenue Code other than section 501(c)(3).
General Information

Life cycle of a social welfare organization: Significant events

The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).
General Information
Charities and Nonprofits

Examples of non-qualifying activities - Labor organization

Examples of acitvities not qualifying as exempt activities for a labor organization under Code section 501(c)(5).
General Information
Charities and Nonprofits