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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.

Hospital definition under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r)

Hospital Definition Under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r)
General Information

Public inspection of attachments to a 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return

Public disclosure of Form 990-T attachments and which items need not be disclosed.
General Information
Charities and Nonprofits

Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations: attending event open to public

Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Attending Events Open to Public
General Information
Charities and Nonprofits

Performing Particular Services Business League (Internal Revenue Code Section 501(c)(6))

Performance of particular services and exemption under Code section 501(c)(6)
General Information
Charities and Nonprofits

Credit counseling organizations: Questions and answers about new requirements

The Pension Protection Act of 2006 enacted Internal Revenue Code section 501(q), which establishes standards that a credit counseling organization must satisfy to qualify for exemption under Code section 501(c)(3) or 501(c)(4).
General Information
Charities and Nonprofits

ITG FAQ 6 Answer Can a 501c3 tribal entity accept food donations from a food bank that qualifies for the enhanced deduction by the donor

Insights into which tribes are eligible to receive deductible charitable contributions and how a tribe can qualify for the exemption.
General Information
Indian Tribal Governments

SOI tax stats - Receipts of Form 8976, notices of intent to operate under Section 501(c)(4) - IRS Data Book Table 13

Closures of applications for tax-exempt status, by organization type and Internal Revenue Code section
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Unrelated business income tax special rules for organizations exempt under Code sections 501(c)(7), (c)(9), (c)(17) and (c)(20)

Unrelated business income tax rules applicable to organizations exempt under IRC sections 501(c)(7) (social clubs) and 501(c)(9) and 501(c)(17) (employee associations).
General Information
Charities and Nonprofits

Does the organizing document contain the dissolution provision required under Section 501(c)(3) or does state law (in the state where the organization is legally formed) satisfy the requirement?

Upon the dissolution of this organization, assets shall be distributed for one or more exempt purposes within the meaning of IRC Section 501(c)(3), or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.
General Information
Charities and Nonprofits

Form 1024, Application for Recognition of Exemption Under Section 501(a)

Organizations use Form 1024, Application for Recognition of Exemption Under Section 501(a), to apply for recognition of exemption under section 501(a).
Forms and Instructions