Exemption Requirements - 501(c)(3) Organizations

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).

Exempt Organizations - Required Filings

Federal annual tax filings for tax-exempt organizations.

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.

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 Tax

Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations

Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations

Tax Information for Churches and Religious Orgs

Tax Information for Contributors

Tax Information for Contributors

State Links for Exempt Organizations

A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions

Amount and types of deductible contributions, what records to keep and how to report contributions.