obÌåÓý

Publication 531 discusses how employees who receive tips from customers should keep records of tips received and how to report tip income on an income tax return. Employees who receive tips use this publication to correctly report their tip income.

Insights into the rules which require tax-exempt organizations to disclose their exemption applications and annual returns.

Discussion of circumstances under which a private foundation can rely on the public charity status of grant recipients, and not exercise expenditure responsibility.

Information about how to start a nonprofit organization that may qualify for tax-exempt status under Code section 501(c)(3).

Guidance on new law requiring public disclosure and availability of unrelated business income tax return.

Publication 908 covers the federal income tax aspects of bankruptcy. This publication explains the basic federal income tax aspects of bankruptcy.

Information about Publication 504, Divorced or Separated Individuals, including recent updates and related forms. Publication 504 explains tax rules that apply if you are divorced or separated from your spouse.

Information about activities that jeopardize an organization's tax-exempt status under Code section 501(c)(3).

Publication 538 explains some of the rules for accounting periods and accounting methods. It is not intended as a guide to general business and tax accounting rules.

Publication 525 discusses many kinds of income (money, property, or services) and explains whether they are taxable or nontaxable.