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FAQs about claiming the 2021 Recovery Rebate Credit if you aren't required to file a return.

IRS FFI List FAQs - FFI List Fields; FFI List; Downloading; Searching; Legal Entity Name; XML/CSV Files

Like any Section 501(c)(4) social welfare organization, a homeowners¡¯ association described under Section 501(c)(4) is required to be operated exclusively for the promotion of social welfare by primarily promoting the common good and general welfare of the people of the community. Homeowners associations by their very nature benefit certain individuals, typically their members. Weighing whether benefits flow primarily to the general public rather than certain individuals is an essential part of determining whether a homeowners¡¯ association qualifies for exemption as an IRC Section 501(c)(4) social welfare organization.

Affordable Care Act: Tax provisions for other organizations

Get answers to common questions about making payments with Direct Pay, including payment types accepted, identity verification, and confirmation your payment was made.

May 18, 2022 ¡ª The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.

Find tax-related news and legal guidance from the IRS about the Affordable Care Act, including statistics, videos, webinars and podcasts.

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.

Listed transactions, with citations of published guidance, regulations, or court cases.

Memorandum of understanding between the competent authorities of the Kingdom of Belgium and the United States of America