Index

A

Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More
Adverse determination, Adverse determination.
Affordable Care Act
Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act.
Aged, home for, Home for the aged.
Agricultural organization, Agricultural and Horticultural Organizations
Airport, Other organizations.
Alumni association, Alumni association.
Amateur athletic organizations, Amateur Athletic Organizations
Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals
Appeal procedures, Appeal Procedures
Application procedures, Application Procedures, Required Inclusions
Bylaws, Bylaws.
Conformed copy, Conformed copy.
Description of activities, Description of activities.
Employer identification number, Required Inclusions
Financial data, Financial data.
Organizing documents, Organizing documents.
Aquatic resources, Agricultural and Horticultural Organizations
Articles of organization, Articles of Organization
Assistance (see Tax help)
Athletic organization, Athletic organization., Amateur Athletic Organizations
Attorney's fees, Acceptance of attorneys' fees.
Attribution, special rules, Special rules of attribution.

B

Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts
Board of trade, Board of trade.
Bureau defined, Bureau defined.
Burial benefit insurance, Burial and funeral benefit insurance organization.
Business income, unrelated, Unrelated Business Income Tax Return
Business league, 501(c)(6) - Business Leagues, etc.

D

Determination letter, Rulings and Determination Letters
Disclosures, required, Disclosure of Quid Pro Quo Contributions
Dues used for lobbying, Dues Used for Lobbying or Political Activities
Nondeductible contributions, Solicitation of Nondeductible Contributions
Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions
Services available from government, Penalties.
Dispositions of donated property, Donee Information Return
Disqualified persons, Disqualified persons.
Domestic fraternal society, Domestic Fraternal Societies (501(c)(10))
Donor advised funds
Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006.
Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities.

E

Educational organizations, Educational Organizations, Educational organizations.
Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations
Employment taxes, Employment Tax Returns
Endowment fund, Endowment funds.
Estimated tax, Estimated tax.
Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006.
Disqualified person, Tax on Disqualified Persons, Disqualified Person
Controlled entity, 35%, 35% controlled entity.
Family members, Family members.
Substantial influence, Persons not considered to have substantial influence.
Disregarded benefits, Disregarded benefits.
Donor advised funds, Donor advised fund transactions occurring after August 17, 2006., Exception.
Excise tax, Excise tax on excess benefit transactions.
Initial contracts, Special Exception for Initial Contracts
Reasonable compensation, Reasonable Compensation.
Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction.
Excise tax
Black lung benefit trust, Excise taxes.
Lobbying expenditures, Tax on excess expenditures to influence legislation., Tax on disqualifying lobbying expenditures.
Political expenditures, Excise taxes on political expenditures.
Private foundations, Excise taxes on private foundations., Excise Taxes on Private Foundations
Exempt function, Political Organization Income Tax Return
Exempt purposes, Section 501(c)(3) Organizations
Exemption for terrorist organization, Non-exemption for terrorist organizations.
Extensions of time, Extensions of time for filing.

F

Facts and circumstances test, Facts and circumstances test.
Fair market value, estimate of, Good faith estimate of fair market value (FMV).
Filing requirements, Annual Information Returns
Annual information returns, Annual Information Returns
Donee information return, Donee Information Return
Due date, Political Organization Income Tax Return
Employment tax, Employment Tax Returns
Excise tax, Excise taxes on private foundations., Excise Taxes on Private Foundations
Political organization, Political Organization Income Tax Return
Private foundations, Form 990-PF
Unrelated business income, Unrelated Business Income Tax Return
Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations
Forms, Forms Required
1023, Forms Required, Administrative Remedies, 270-day period., Information required for subordinate organizations., Annual Information Return, Form 1023., Organizations Not Required To File Form 1023, Private Schools, When to file application., Lobbying Expenditures, Volunteer fire companies.
1024, Forms Required, Application made under wrong paragraph of section 501(c)., Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc., 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations
1040, Effect on employees.
1065, Annual Information Returns
1120–POL, Political Organization Income Tax Return
1128, Central organizations.
2848, Power of attorney., Representation.
4720, Tax on excess expenditures to influence legislation.
5578, Certification.
5768, Making the election.
6069, Tax treatment of donations.
8274, FICA tax exemption election.
8282, Dispositions of donated property.
8283, Form 8283.
8300, Report of Cash Received
8718, Forms Required, Power of attorney.
8821, Representation.
8871, Reporting Requirements for a Political Organization, Annual Information Return
8872, Reporting Requirements for a Political Organization, Annual Information Return
990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election.
990-BL, Annual Information Returns,
990-EZ, Forms 990 and 990-EZ, Form 990-EZ.
990-PF, Form 990-PF, Excise taxes on private foundations., Excise Taxes on Private Foundations
990-T, Unrelated Business Income Tax Return
SS-4, Required Inclusions, Employer identification number.
W–2, Revoking the election.
Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8))
Fraternal societies, Organizations subject to requirements., 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies
Free tax services, Free help with your tax return.
Funeral benefit insurance, Burial and funeral benefit insurance organization.

G

Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts.
Good faith determinations, What's New, New organization.
Governmental unit, Governmental units.
Grant
Distinguished from gross receipts, Grants.
Exclusion for unusual grant, Unusual grants., Unusual grants.
From public charity, Grants from public charities., Grants from public charities.
Grantor and contributor, reliance on ruling, Reliance by grantors and contributors.
Gross receipts from nonmembership sources, Gross receipts from nonmembership sources.
Group exemption letter, Group Exemption Letter

I

Inactive organization, Organizational Changes and Exempt Status
Industrial development, Other organizations.
Instrumentalities, Instrumentalities.
Insurance, organizations providing, Organizations Providing Insurance

L

Labor organization, Organizations subject to requirements., Labor Organizations
Law, public interest, Public-interest law firms.
Legislative activity, Lobbying Expenditures, Legislative activity.
Listed transaction, Prohibited tax shelter transaction.
Literary organizations, Literary Organizations
Loans, organizations providing, Organization providing loans.
Lobbying expenditures, Lobbying Expenditures
Local benevolent life insurance associations, Local Life Insurance Associations
Local employees' association, Local Employees' Associations (501(c)(4))
Lodge system, Lodge system.

M

Medical research organization, Medical research organization.
Medicare and Medicaid payments, Medicare and Medicaid payments.
Membership fee, Membership fees., Membership fees distinguished from gross receipts.
Modification of exemption, Revocation or Modification of Exemption
Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations
Mutual or cooperative association, Mutual or Cooperative Associations

N

Nursing bureau, Community nursing bureau.

O

One-third support test, One-third support test.
Organization assets, Dedication and Distribution of Assets
Dedication, Dedication.
Distribution, Distribution.
Organizational changes, Organizational Changes and Exempt Status

P

Penalties, Penalties for failure to file.
Failure to allow public inspection, Penalties
Failure to disclose, Penalty for failure to disclose., Penalties., Penalty.
Failure to file, Penalties for failure to file.
Perpetual care organization, Perpetual care organization.
Political activity, Dues Used for Lobbying or Political Activities, Political activity., Political activity.
Political organization
Income tax return, Political Organization Income Tax Return
Taxable income, Political Organization Income Tax Return
Power of attorney, Power of attorney.
Preferred stock, Common and preferred stock.
Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals
Private delivery service, Private delivery service.
Private foundations, Private Foundations
Private operating foundation, Private Operating Foundations
Private school, Private Schools, Racially Nondiscriminatory Policy
Prohibited tax shelter transactions
Entity managers, Entity manager.
Entity managers excise tax, Manager Level Tax
Listed transaction, Prohibited tax shelter transaction.
Prohibited reportable transactions, Prohibited tax shelter transaction.
Subsequently listed transaction, Subsequently listed transaction.
Tax-exempt entities, Tax-exempt entities.
Public charity
Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts.
Grant from, Grants from public charities.
Section 509(a)(1), Section 509(a)(1) Organizations
Section 509(a)(2), Section 509(a)(2) Organizations
Section 509(a)(3), Section 509(a)(3) Organizations
Section 509(a)(4), Section 509(a)(4) Organizations
Support test, One-third support test., One-third support test.
Public inspection
Annual return, Annual Information Return
Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
Public-interest law firm, Public-interest law firms.
Publications (see Tax help)
Publicly supported organization, Publicly supported organizations., Qualifying as Publicly Supported
Attraction of public support, Attraction of public support requirement.
Ten-percent-of-support, Ten-percent-of-support requirement.

R

Racial composition, How to determine racial composition.
Racially nondiscriminatory policy, Racially Nondiscriminatory Policy
Real estate board, Real estate board.
Recognition of exemption, application, Application for Recognition of Exemption
Religious organizations, Religious Organizations
Requests other than applications, Miscellaneous Procedures
Responsiveness test, Responsiveness test.
Revocation of exemption, Revocation or Modification of Exemption
Ruling letter, Rulings and Determination Letters

S

Scholarship
Private school, Scholarship and loan programs.
Scholarships, Scholarships.
School, private, Private Schools
Scientific organizations, Scientific Organizations
Section 501(c)(3) organizations
Amateur athletic, Amateur Athletic Organizations
Literary, Literary Organizations
Prevention of cruelty, Prevention of Cruelty to Children or Animals
Private foundations, Private Foundations and Public Charities
Public charities, Public Charities
Qualifications, Section 501(c)(3) Organizations
Religious, Religious Organizations
Scientific, Scientific Organizations
Section 501(c)(3) Organizations
Charitable, Charitable Organizations
Educational, Educational Organizations and Private Schools
Single entity, Single entity.
Social clubs, Organizations subject to requirements., 501(c)(7) - Social and Recreation Clubs
Social welfare organization, Organizations subject to requirements., 501(c)(4) - Civic Leagues and Social Welfare Organizations
Specified organizations, Specified organizations.
Sports organization, amateur, Qualified amateur sports organization.
State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations
High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations
Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations
Stock or commodity exchange, Stock or commodity exchange.
Suggestions, Comments and suggestions.
Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17))
Support, Support., Support from a governmental unit., Support from the general public.
Support test, One-third support test.
Facts and circumstances, Facts and circumstances test.
One-third, One-third support test.
Public charity, One-third support test.
Supporting organization, Supporting organization transactions occurring after July 25, 2006.

T

Tax help,
Technical advice, Appeals Office Consideration
Testing for public safety, Section 509(a)(4) Organizations
Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations

V

Veterans' organization, 501(c)(19) - Veterans' Organizations
Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9))
Volunteer fire company, Volunteer fire companies.

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