Tax Information for Private Foundations
Life Cycle of a Private Foundation
During its existence, a private foundation has numerous interactions with the IRS - from filing an application for recognition of tax-exempt status, to filing required annual information returns, to making changes in its mission and purpose.
Exemption requirements: 501(c)(3) organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).
A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.
Life Cycle of a Private Foundation - Required Filings
Annual filings required to be made by private foundations.
The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations
Unrelated Business Income Defined
A general description of the unrelated business income tax requirements for tax-exempt organizations.
Tax Information for Charitable Organizations
Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3)
Private Foundations Manual
Scroll down the table of contents for the Internal Revenue Manual to reach the Private Foundations Manual, procedures the IRS uses to administer the tax law rules that apply to private foundations.
Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.