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Information about Publication 501, including recent updates. Publication 501 discusses some tax rules that affect every U.S. citizen or resident, and covers who must file, who should file, what filing status to use, and the amount of the standard deduction.

Publication 501 discusses some tax rules that affect every U.S. citizen or resident who may have to file a federal income tax return. It covers who must file, who should file, filing status, exemptions, and the standard deduction.

Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, presents general guidelines for organizations that seek tax-exempt status under IRC Section 501(c)(3).

Review a description of exemption requirements for organizations under Internal Revenue Code section 501(c)(3).

A hospital organization uses Form 990, Schedule H, Hospitals, to provide information on the activities and policies of, and community benefit provided by, its hospital facilities and other non-hospital health care facilities that it operated during the tax year.

Affordable Care Act (ACA), added new requirements that 501(c)(3) hospital organizations must satisfy to maintain tax-exempt status .The 2010 Form 990, Schedule H allows hospitals to explain how they are complying with the new requirements.

Discussion of inurement under Code section 501(c)(4).

Topic No. 501, Should I Itemize?

In general, a hospital organization¡¯s failure to meet the requirements of Section 501(r) with respect to one or more hospital facilities it operates may result in revocation of the organization¡¯s tax-exempt status as an organization described in Section 501(c)(3).

List of organizations for which IRS has revoked determinations of 501(c)(2) tax-exempt status from January 2005 to the present