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.

Grants to foreign organizations by private foundations

The primary activity of most non-operating private foundations is to distribute funds to other organizations for the conduct of various charitable activities. Private foundations can distribute funds to foreign organizations to conduct activities outside of the United States, but must follow special rules when dealing with foreign organizations to avoid the excise taxes under Section 4942 and Section 4945.
General Information

Charitable trusts: Trust devoted to qualified charitable contribution purposes

64 - Trust devoted to qualified charitable contribution purposes
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Charities and Nonprofits

Information for credit counseling organizations

Educational resources about credit counseling, that are helpful to credit counseling organizations
General Information
Charities and Nonprofits

Sample organizing documents: Private foundation

Sample articles of organization for a tax-exempt private foundation.
General Information
Charities and Nonprofits

Exempt Organization sample questions foundation classification

Sample questions used by Exempt Organizations Determiantions
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Charities and Nonprofits

Churches, integrated auxiliaries and conventions or associations of churches

Automatic revocation of exemption for non-filing - treatment of churches and certain other religious organizations
General Information
Charities and Nonprofits

Private foundation - IRS processing of exemption applications

Description of IRS processing procedures for exemption applications filed by private foundations.
General Information
Charities and Nonprofits

Presumption of private foundation status

10 - Presumption of Private Foundation Status
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Charities and Nonprofits

Entities engaged in the corporate practice of medicine

Guidelines for analyzing professional service corporation cases involving the Corporate Practice of Medicine (CPOM).
General Information

Automatic revocation of exemption for nonfiling: frequently asked questions - consequences of revocation

Questions about consequences to tax-exempt organization that automatically loses its status for not filing annually as required for three years.
General Information
Charities and Nonprofits