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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.

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).

Information about Publication 1, Your Rights As A Taxpayer, including recent updates and related forms. Publication 1 informs taxpayers of their rights, and includes information on the examination process and the collection process.

Publication 3402 is used internally by Counsel, walk-in and taxpayer education as well as fed-state. This publication provides federal income, employment, and excise tax information for limited liability companies.

Information about Publication 974, Premium Tax Credit (PTC), including recent updates and related forms. Publication 974 covers select topics related to the PTC, available under the ACA to qualified individuals beginning in 2014.

What is the difference between a private foundation and a public charity?

Suggested language for organizing documents for corporations and associations seeking recognition of exemption from federal income taxation under IRC section 501(c)(3).

Information about Publication 544, Sales and Other Dispositions of Assets, including recent updates and related forms. Publication 544 explains the tax rules that apply when you dispose of property. It discusses how to figure gain (loss), whether it is ordinary or capital, how to treat the gain or loss, and how to report gains and losses.