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

When required exemption application must be filed

We are notifying you of the unpaid balance for your Shared Responsibility Payment (SRP) account.

To apply for recognition by the IRS of exempt status under IRC Section 501(c)(3), you must use either Form 1023 or Form 1023-EZ.

Section 501(r)(6) requires a hospital organization to make reasonable efforts to determine whether an individual is eligible for assistance under the hospital organization¡¯s financial assistance policy (FAP) before engaging in extraordinary collection actions (ECAs) against that individual.

A hospital organization meets the requirements of Section 501(r)(5) with respect to a hospital facility it operates only if the hospital facility (and any substantially-related entity) limits the amount charged for any emergency or other medically necessary care it provides to a FAP-eligible individual to not more that the amount generally billed (AGB) to individuals who have insurance covering such care.

A description of abusive tax avoidance transactions involving overcapitalization ("stuffing") of very small insurance companies exempt under Code section 501(c)(15).

Discussion of private benefit under Code section 501(c)(4)

Deductibility of charitable contributions to section 501(c)(4) organizations.

List of organizations whose tax exemption is suspended under section 501(p), and to which deductible contributions may not be made during the suspension period.