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Exempt Purposes - Internal Revenue Code Section 501(c)(3)

Information about Form 1024, Application for Recognition of Exemption Under Section 501(a), including recent updates, related forms, and instructions on how to file. Organizations use Form 1024 to apply for 501(a) exemption or to receive a 501(c) status determination letter.

Charitable hospitals must meet the general requirements for tax exemption under Internal Revenue Code (IRC) Section 501(c)(3) and Revenue Ruling 69-545. These general requirements are in addition to the four additional requirements imposed under IRC Section 501(r)(1).

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has completed and signed the correct application form.

Sale or Disposition of a Bond Financed IRC Section 501(c)(3) Facility

Fraternal organizations have been exempt from federal income tax since the enactment of the Revenue Act of 1913. Though the general exemption requirements have remained unchanged, over time additional guidance has established how to evaluate Section 501(c)(8) fraternal organizations¡¯ benefits. This issue snapshot reviews what to consider when determining if benefits comply with Section 501(c)(8)(B).

Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Section 501(r)(4) requires a hospital organization to establish a written financial assistance policy (FAP) and a written emergency medical care policy for a hospital facility it operates.

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.

Inurement - Section 501(c)(5)