A brief description of the requirements for exemption under IRC Section 501(c)(3).
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).
Federal annual tax filings for tax-exempt organizations.
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.
Political Campaign Activity by section 501(c)(3) tax-exempt organizations
Unrelated business income tax requirements for tax-exempt organizations.
Links to information about employment taxes for tax-exempt organizations.
Tax Information for Churches and Religious Orgs
Tax Information for Contributors
A collection of links to State government web sites with useful information for exempt organizations.
Amount and types of deductible contributions, what records to keep and how to report contributions.
Charities & Non-Profits Topics
Tax Topic 102 - Tax Assistance for Individuals with Disabilities