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.

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: Constitutional considerations

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Constitutional Considerations
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Charities and Nonprofits

About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Information about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms and instructions on how to file. Form 1023 is used to apply for recognition as a tax exempt organization.
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Charities and Nonprofits

Does the organizing document limit the organization’s purposes to those which are exempt within Section 501(c)(3)?

In order to be exempt under IRC 501(c)(3), the organizing document must have the purposes of the organization limited to one or more exempt purposes within Section 501(c)(3), such as charitable, religious, educational, and/or scientific purposes.
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: get-out-the-vote activities

Find answers to frequently asked questions about the ban political campaign intervention by 501(c)(3) organizations: Voter registration and get-out-the-vote drives.
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: additional information

Frequently Asked Questions About the ban on Political Campaign Intervention by 501(c)(3) Organizations: Additional Information
General Information
Charities and Nonprofits

About Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code

Information about Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code, including recent updates, related forms and instructions on how to file.
General Information

Credit Counseling Legislation New Criteria for Exemption

Credit Counseling Legislation - New Criteria for Exemption (FAQ # 2)
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Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: Organization position on issues

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Organization Position on Issues
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: consequences of prohibited activity

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Consequences of Prohibited Activity
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: names of automatically revoked 501(c)(3) organizations not published in Internal Revenue Bulletin

Automatic Exemption Revocation for Non-Filing: Names of Automatically Revoked 501(c)(3) Organizations Not Published in Internal Revenue Bulletin
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