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General discussion of when a section 501(c)(3) exempt organization is not a private foundation.

Description of requirements to file Form 1023 exemption application.

Pages changed in Publication 560

Updated Publication 4268, Employment Tax for Indian Tribal Governments

Discussion of private foundation termination under Code section 507(b)(1)(B) by operating as a public charity.

Find IRS tax forms, instructions and publications.

This page contains information related to publicly traded partnerships that have effectively connected income, gain, or loss and who must pay withholding tax on any distributions of income made to its foreign partners.

Description of 501(c)(3) organizations that are "publicly supported charities."

Pursuant to section 7705(a) of the Internal Revenue Code, the term ¡°certified professional employer organization¡± (CPEO) means a person that applies to be certified as a CPEO and that the Internal Revenue Service (IRS) has certified as meeting the applicable requirements. A person is a CPEO as of the effective date of its certification and remains a CPEO until the IRS revokes its certification or, if earlier, until the CPEO voluntarily terminates its certification. In accordance with section 7705(f), the IRS will publish a list of all organizations that are certified as CPEOs and the effective date of certification above. This list will be updated to reflect newly certified CPEOs by the 15th day of the first month of every calendar quarter.

Information to assist government entities and payroll officers working for government entities in meeting their federal employment tax obligations.