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.

Performing Particular Services Business League (Internal Revenue Code Section 501(c)(6))

Performance of particular services and exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Credit counseling organizations: Questions and answers about new requirements

The Pension Protection Act of 2006 enacted Internal Revenue Code section 501(q), which establishes standards that a credit counseling organization must satisfy to qualify for exemption under Code section 501(c)(3) or 501(c)(4).
General Information
Charities and Nonprofits

ITG FAQ 6 Answer Can a 501c3 tribal entity accept food donations from a food bank that qualifies for the enhanced deduction by the donor

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.
General Information
Indian Tribal Governments

Unrelated business income tax special rules for organizations exempt under Code sections 501(c)(7), (c)(9), (c)(17) and (c)(20)

Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations).
General Information
Charities and Nonprofits

Does the organizing document contain the dissolution provision required under Section 501(c)(3) or does state law (in the state where the organization is legally formed) satisfy the requirement?

Upon the dissolution of this organization, assets shall be distributed for one or more exempt purposes within the meaning of IRC Section 501(c)(3), or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.
General Information
Charities and Nonprofits

Employee benefit associations or funds

A brief description of the requirements for exemption for employees' associations under IRC sections 501(c)(4), 501(c)(9), and 501(c)(17).
General Information
Charities and Nonprofits

Providing commercial-type insurance - Effect on tax-exempt status

Treatment under Code sections 501(c)(3) and 501(c)(4) of organizations providing commercial-type insurance.
General Information
Charities and Nonprofits

Exempt organization - Exemption application

Forms required to apply for recognition of exemption under Code section 501(a) (other than 501(c)(3))
General Information
Charities and Nonprofits

Fraternal societies

A brief description of the requirements for exemption under Internal Revenue Code ("IRC") sections 501(c)(8) and 501(c)(10).
General Information
Charities and Nonprofits

Veterans' organizations

A brief description of the requirements for exemption of veterans organizations under Internal Revenue Code sections 501(c)(19) and 501(c)(23).
General Information
Charities and Nonprofits