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.

Information for exempt organizations' tax preparers

Information for exempt organizations tax preparers about the new registration (PTIN) requirements.
General Information
Charities and Nonprofits

Intermediate sanctions: Substantial influence

A person who holds certain powers, responsibilies, or interests is considered to be in a position to exercise substantial influence over the affairs of the organization.
General Information
Charities and Nonprofits

Life cycle of a private foundation - Sample organizing documents - Draft A - charter

Sample articles of organization containing required language for a private foundation organized as a corporation.
General Information
Charities and Nonprofits

Tax benefits eligibility chart for families and individuals at a glance

The basic eligibility rules for tax credits and benefits available to you if you have a dependent qualifying child.
General Information
Individuals

TEB self-correction: Some basic concepts

General basic information for issuers of tax-exempt bonds with respect to remedial actions and other self-correction optins.
General Information
Bond Professional

Credit counseling organizations under the federal tax law

A discussion of how federal tax rules apply to tax-exempt credit counseling organizations.
General Information
Charities and Nonprofits

Maturity limitation for certain private activity bonds

This issue snapshot addresses the maturity limitations imposed on certain private activity bonds that must be satisfied in order for these private activity bonds to be qualified private activity bonds.
General Information

EO operational requirements: Private foundations and public charities

What is the difference between a private foundation and a public charity?
General Information
Charities and Nonprofits

Tax law compliance before exempt status is recognized - Private foundation

Tax compliance obligation of a private foundation while its exemption application is pending with the Service.
General Information
Charities and Nonprofits

Tax provisions for other organizations

Affordable Care Act: Tax provisions for other organizations
General Information