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Resources available on irs.gov discussing the federal tax rules that apply to section 501(c)(5) organizations' involvement in political campaigns.

Resources available on IRS.gov about the federal tax rules applying to the involvement of section 501(c)(3) organizations in political campaign activities.

Discussion of tax compliance requirements applicable to agricultural and horticultural organizations tax-exempt under Internal Revenue Code section 501(c)(5).

Examples of organizing documents containing language required for an organization to qualify for exemption under Internal Revenue Code section 501(c)(3).

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

Every organization described in IRC Section 501(c)(3) has a foundation classification. The two main classifications are public charity and private foundation.

Discussion of tax compliance requirements applicable to labor, agricultural and horticultural organizations tax-exempt under Internal Revenue Code section 501(c)(5).

What should I do if a section 501(c) organization will not let me see its Form 990 returns or exemption application materials?

Review the definition of a trust and how trusts can apply for recognition of exemption from federal income taxation under Internal Revenue Code section 501(a).

Suggested language for organizing documents for corporations and associations seeking recognition of exemption from federal income taxation under IRC section 501(c)(3).