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Exempt organizations - disclosure requirements

Federal tax law applies the following disclosure requirements to tax-exempt organizations (other than charitable organizations):

  1. Exemption applications and determination letters
  2. Annual returns (e.g.,. Forms 990)
  3. Dues used for nondeductible lobbying and political campaign activities
  4. Solicitation notice that contributions are not deductible for federal income tax purposes


Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)

Page Last Reviewed or Updated: 18-Sep-2014