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.

Section 501(c)(3) organizations - FUTA exemption

Discussion of FUTA exemption for payments for services performed by employees of secton 501(c)(3) organizations.
General Information
Charities and Nonprofits

Tax treatment of donations: 501(c)(6) organizations

Tax treatment of donations - 501(c)(6) organizations
General Information
Charities and Nonprofits

Operational Test Internal Revenue Code Section 501c3

Operational Test - Internal Revenue Code Section 501(c)(3)
General Information
Charities and Nonprofits

Organizational Test Internal Revenue Code Section 501c3

Organizational Test - Internal Revenue Code Section 501(c)(3)
General Information
Charities and Nonprofits

Types of organizations exempt under Section 501(c)(4)

Review the types of organizations and associations that may qualify for exemption under Internal Revenue Code section 501(c)(4).
General Information
Charities and Nonprofits

Gross-receipts test: Section 501(c)(3) exemption application

Gross receipts test for exemption application requirement (section 501(c)(3)).
General Information
Large Businesses

Types of organizations exempt under Section 501(c)(6)

Examples of types of organizations exempt under section 501(c)(6) of the Internal Revenue Code
General Information
Charities and Nonprofits

Lobbying activity of section 501(c)(3) private foundations

Overview of tax rules on lobbying by private foundations
General Information
Charities and Nonprofits

Business activities under Code Section 501(c)(6)

Review a list of non-exempt business activities under Internal Revenue Code section 501(c)(6).
General Information
Charities and Nonprofits

Tax treatment of donations to Section 501(c)(5) organizations

Tax treatment of donations to section 501(c)(5) organizations
General Information
Charities and Nonprofits