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About Publication 501, Dependents, Standard Deduction, and Filing InformationPublication 501 discusses some tax rules that affect every person who may have to file a federal income tax return.
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Publication 5921, Exempt Organizations Technical Guide TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10)
Publication 5921, Exempt Organizations Technical Guide TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10), discusses the law, regulations, and federal income tax issues with respect to fraternal beneficiary societies described under Internal Revenue Code (IRC) Section 501(c)(8) and domestic fraternal societies under IRC Section 501(c)(10).
Forms and Instructions
Publication 5551, Maintaining Section 501(c)(3) Tax-Exempt Status Overview
Publication 5551, Maintaining Section 501(c)(3) Tax-Exempt Status Overview, talks about running an organization properly, once 501(c)(3) tax-exempt status is achieved.
Forms and Instructions
Publication 4077, Tax Exempt 501(C)(3) Bonds Compliance Guide
Publication 4077, Tax Exempt 501(C)(3) Bonds Compliance Guide, provides an overview of the special federal tax law rules that apply to municipal financing arrangements commonly known as “qualified 501(c)(3) bonds” under Section 145 of the Internal Revenue Code (IRC). It is intended to help issuers and 501(c)(3) organizations meet federal tax law requirements to ensure that interest earned by bondholders is exempt from taxation under IRC Section 103.
Forms and Instructions
Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities
Publication 4221-PC, Compliance Guide For 501(c)(3) Public Charities, contains information about activities that may jeopardize a charity’s exempt status, federal information returns, tax returns or notices that must be filed, recordkeeping (why, what, when), governance considerations, changes to be reported to IRS, required public disclosures, and resources for public charities.
Forms and Instructions
Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations
Publication 4221 PF presents general compliance guidelines for recordkeeping, reporting, and disclosure requirements that apply to organizations that have tax-exempt status from federal income tax under section 501(c)(3) of the Internal Revenue Code and private foundations.
Forms and Instructions
Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code
Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code - Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(4).
Forms and Instructions
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - Use Form 1023, including the appropriate user fee, to apply for
recognition of exemption from federal income tax under section 501(c)(3).
Forms and Instructions
Instructions for Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code
Organizations use Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to apply for recognition of exemption under section 501(a) or to receive a determination letter of IRS recognition of their section 501(c) status.
Forms and Instructions
Publication 5551 (sp), Maintaining Section 501(c)(3) Tax-Exempt Status Overview (Spanish Version)
Publication 5551 (sp), Maintaining Section 501(c)(3) Tax-Exempt Status Overview (Spanish Version), talks about running an organization properly, once 501(c)(3) tax-exempt status is achieved.
Forms and Instructions
Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues
Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues, discusses tax exemption of business leagues, chambers of commerce, real estate boards, and boards of trade described under Internal Revenue Code (IRC) Section 501(c)(6).
Forms and Instructions