Recommended by IRS

About Publication 501, Dependents, Standard Deduction, and Filing Information

Publication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.

Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is the streamlined version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Any organization may file Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3). Only certain organizations are eligible to file Form 1023-EZ.
Forms and Instructions

Exempt Organizations Technical Guide TG 3-8: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit - IRC Section 501(c)(3)

This document includes technical information and audit techniques addressing the concepts of inurement and private benefit pertaining to Section 501(c)(3) organizations only. Organizations exempt under Section 501(c)(3) of the Internal Revenue Code must avoid engaging in impermissible conduct.
Forms and Instructions

Publication 5588, Exempt Organizations Technical Guide TG 45 Suspension of Tax-Exempt Status of Terrorist Organizations under IRC 501(p)

Publication 5588, Exempt Organizations Technical Guide TG 45 Suspension of Tax-Exempt Status of Terrorist Organizations under IRC 501(p), discusses Section 501(p) of the Internal Revenue Code (Code or IRC) suspension of tax-exempt status of terrorist organizations.
Forms and Instructions

Publication 5843, Exempt Organizations Technical Guide TG 5: Labor, Agricultural, and Horticultural Organizations IRC Section 501(c)(5)

Publication 5843, Exempt Organizations Technical Guide TG 5: Labor, Agricultural, and Horticultural Organizations - IRC Section 501(c)(5), discusses tax exemption of labor, agricultural, or horticultural organizations described under Internal Revenue Code (IRC) Section 501(c)(5).
Forms and Instructions

Publication 5859, Exempt Organizations Technical Guide TG 3-1: Overview, Applications, Exemption Requirements - IRC Section 501(c)(3)

Publication 5859, Exempt Organizations Technical Guide TG 3-1: Overview, Applications, Exemption Requirements - Section IRC 501(c)(3)
Forms and Instructions

Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is the streamlined version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Any organization may file Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3). Only certain organizations are eligible to file Form 1023-EZ.
Forms and Instructions

Publication 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)

Publication 4221-NC, Compliance Guide for Tax Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)
Forms and Instructions

Exempt organization - Exemption application

Forms required to apply for recognition of exemption under Code section 501(a) (other than 501(c)(3))
General Information
Charities and Nonprofits

Providing commercial-type insurance - Effect on tax-exempt status

Treatment under Code sections 501(c)(3) and 501(c)(4) of organizations providing commercial-type insurance.
General Information
Charities and Nonprofits

Publication 5893, Exempt Organizations Technical Guide TG 14: State-Chartered Credit Unions and Mutual Reserve Funds – IIRC Section 501(c)(14)

Exempt Organizations Technical Guide TG 14: State-Chartered Credit Unions and Mutual Reserve Funds – IIRC Section 501(c)(14)
Forms and Instructions