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.

Estates in administration

Discussion of special private foundation excise tax rules that apply to estates in administration.
General Information
Charities and Nonprofits

Homeowners’ associations

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code
General Information
Charities and Nonprofits

Questions about operating as an exempt organization

Insights into the operations of a tax-exempt organization.
General Information
Charities and Nonprofits

403(b) plans - Catch-up contributions

This issue snapshot discusses catch-up contributions under a 403(b) plan.
General Information

Are you an ineligible 403(b) plan sponsor?

If your organization was never eligible to sponsor its 403(b) retirement plan, use the IRS Employee Plans Compliance Resolution System’s Voluntary Correction Program (VCP) to resolve this failure.
General Information
Administrators

Form 990 Part VII and Schedule J Reporting Executive Compensation Individuals Included

Form 990 Part VII - Reporting Executive Compensation - Officials Included (FAQ)
General Information
Charities and Nonprofits

Reasonable period of settlement

Meaning of "reasonable period of settlement" as used in provisions regulating split-interest trusts that become charitable trusts.
General Information
Charities and Nonprofits

Audit Closing Agreement Program (Audit CAP) – General description

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.
General Information
Administrators

Applying for exemption: Expediting application processing

ob体育 does the "expedite" process for an application work?
General Information
Charities and Nonprofits

Measuring lobbying by private foundations: Substantial part test

Measuring Lobbying by Private Foundations: Substantial Part Test
General Information
Charities and Nonprofits