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.

Exempt organizations: What are employment taxes?

A brief explanation of employment tax requirements applicable to tax-exempt organizations.
General Information
Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically

Exempt organizations annual reporting requirements - Filing procedures: Certain organizations required to file electronically
General Information
Charities and Nonprofits

Social clubs – Requirements for exemption – Personal contact required

Social Clubs – Requirements for Exemption – Personal Contact Required
General Information
Charities and Nonprofits

Self-dealing by private foundations: Providing goods, services or facilities

Providing goods, services, or facilities as an act of self-dealing under Code section 4941.
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Charities and Nonprofits

Termination of private foundation: Status of transferee organization under Section 507(b)(2)

120 - Status of transferee organization under section 507(b)(2)
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Charities and Nonprofits

Life cycle of a business league (trade association): Starting out

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.
General Information
Charities and Nonprofits

Form 990, Part VI - Governance - Use of part VI information

ob体育 IRS will use information in Part VI, Form 990, about practices and procedures that are not required by Internal Revenue Code
General Information
Large Businesses

Automatic exemption revocation for nonfiling: Effect of losing exemption

What is the effect of my organization’s losing its tax-exempt status?
General Information
Charities and Nonprofits

Tribal governments - Charities and non profits

Information for Tribal governments as well as other organizations on charitable organizations and deductions.
General Information
Indian Tribal Governments

Seller-funded down payment assistance programs are not tax-exempt

A recent IRS ruling concludes that seller-funded down-payment assistance to home buyers provides private benefit to the sellers and does not further exclusively charitable purposes.
General Information
Charities and Nonprofits