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Requirements for exemption under Internal Revenue Code section 501(c)(9).

Tax treatment of donations - 501(c)(6) organizations

Sample questions: General health care & IRC Section 501(r)

Requirements for exemption under Internal Revenue Code section 501(c)(17).

A place to submit questions about the Foreign Financial Institution (FFI) Technical Support.

Qualified 501(c)(3) Bonds

Organizational requirements for exemption under Internal Revenue Code section 501(c)(7)

Agricultural organizations described in IRC 501(c)(5)

Like any Section 501(c)(4) social welfare organization, a homeowners¡¯ association described under Section 501(c)(4) is required to be operated exclusively for the promotion of social welfare by primarily promoting the common good and general welfare of the people of the community. Homeowners associations by their very nature benefit certain individuals, typically their members. Weighing whether benefits flow primarily to the general public rather than certain individuals is an essential part of determining whether a homeowners¡¯ association qualifies for exemption as an IRC Section 501(c)(4) social welfare organization.

Discussion of FUTA exemption for payments for services performed by employees of secton 501(c)(3) organizations.