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.

ob体育 to Stay Exempt 1

Resources for tax-exempt nonprofit organizations
General Information
Charities and Nonprofits

Life cycle of a private foundation - Political and lobbying activities

Discussion of rules on political and lobbying activities of private foundations.
General Information
Charities and Nonprofits

Annual filing and forms

990-series forms, requirements, and filing tips.
General Information
Charities and Nonprofits

Private foundation termination tax

Discussion of the tax under Code section 507(c) imposed upon termination of a private foundation.
General Information
Charities and Nonprofits

Application PIAs: C-D

Listing of application privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.
General Information

Political campaign intervention: Private foundations

Overview of prohibition and tax on political campaign intervention by private foundations.
General Information
Charities and Nonprofits

Private foundation: Sample organizing documents (Draft B - Declaration of trust)

Sample articles of organization containing required provisions for a private foundation created as a trust.
General Information
Charities and Nonprofits

Form 1023: types of organizations eligible for exemption

What kinds of organizations can file Form 1023?
General Information
Charities and Nonprofits

Disaster relief: Charitable organizations may donate to other qualified charities

Can a qualified charitable organization that does not do disaster relief give money to a disaster relief organization helping the victims of Hurricane Katrina?
General Information
Charities and Nonprofits

New organizations

Financial information required to be filed with exemption application submitted by a newly-created organization.
General Information
Charities and Nonprofits