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.

Types of foundations

Discussion of the types of private foundations.
General Information
Charities and Nonprofits

Public charity exemption application

Description of requirements to file Form 1023 exemption application.
General Information
Charities and Nonprofits

SOI Tax Stats - 2019 Charities and other tax-exempt organizations microdata files

Microdata files for all 2019 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations. The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
General Information

SOI Tax Stats 2015 charities and other tax-exempt organizations microdata files

Microdata files for all 2015 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

Public disclosure and availability of exempt organizations returns and applications: Documents subject to public disclosure

Discussion of tax documents subject to public disclosure.
General Information
Charities and Nonprofits

SOI Tax Stats - 2017 Charities and other tax-exempt organizations microdata files

Microdata files for all 2017 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
General Information

SOI Tax Stats - 2010 Charities and other tax-exempt organizations microdata files

Microdata and documentation for the Tax Year 2010 SOI Study of Exempt Organizations (from Form 990)
About IRS
Tax Professionals

SOI Tax Stats 2009 Charities and Tax Exempt Microdata Files

Microdata files for all 2009 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
About IRS
Tax Professionals

SOI Tax Stats - 2018 Charities and other tax-exempt organizations microdata files

Microdata files for all 2018 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
General Information

SOI Tax Stats - 2011 Charities and other tax-exempt organizations microdata files

Microdata and documentation for the Tax Year 2011 SOI Study of Exempt Organizations (from Forms 990 and 990-EZ)
About IRS
Tax Professionals