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.

Charitable organizations exemption applications: declaratory judgments

Declaratory judgment procedures for adverse exemption determinations - Code section 501(c)(3)
General Information
Charities and Nonprofits

Lobbying

Overview of federal tax rules that apply to lobbying by section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Specific project grants - Lobbying exception

Description of "specific project grants" not treated as lobbying for section 501(c)(3) organizations.
General Information
Charities and Nonprofits

Charity - required provisions for organizing documents

Provisions required to be in articles of organization qualifying under Code section 501(c)(3).
General Information
Charities and Nonprofits

Public charities

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

Public charity - IRS processing of exemption applications

Procedures for IRS processing of exemption applications under IRC section 501(c)(3).
General Information
Charities and Nonprofits

Unrelated business taxable income - Social clubs

Definition of unrelated business taxable income of social clubs (Code section 501(c)(7)).
General Information
Charities and Nonprofits

Social welfare organizations examples

Examples of social welfare organizations qualifying for exemption under Code section 501(c)(4)
General Information
Charities and Nonprofits

Application filed late

Deductible contributions to a charitable organization - when a 501(c)(3) exemption application is filed late.
General Information
Charities and Nonprofits

Business leagues - Political campaign intervention

Resources available on irs.gov concerning section 501(c)(6) organizations' involvement in political campaigns.
General Information
Charities and Nonprofits