Tax Information for Charitable Organizations | |
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Life Cycle of a Public Charity During its existence, a public charity has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status under the law, to filing the required annual information returns, to making changes in its mission and purpose. Exemption Requirements A brief description of the requirements for exemption under IRC Section 501(c)(3). Application for Recognition of Exemption Procedures for applying for exemption under Internal Revenue Section 501(c)(3). Publication 4573 (Group Exemptions) A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501. Unrelated Business Income Tax Unrelated business income tax requirements for tax-exempt organizations. Charities, Churches, and Educational Organizations - Political Campaign Intervention Resources available on irs.gov about the federal tax rules applying to the involvement of section 501(c)(3) organizations in political campaign activities. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. Tax Information for Private Foundations Tax Information for Private Foundations Tax Information for Churches and Religious Organizations Tax Information for Churches and Religious Orgs Tax Information for Contributors Tax Information for Contributors State Links A collection of links to State government web sites with useful information for exempt organizations. Whether you are already operating or just starting, there is something here for you. |
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