Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Common Tax Law Restrictions on Activities of Exempt Organizations

The chart below compares seven federal tax law attributes of five common types of tax-exempt organizations.

 

 
 

501(c)(3)

501(c)(4) 501(c)(5) 501(c)(6) 527
 Receive tax-deductible charitable contributions

YES 

NO 

 NO 

NO  

 NO 

 Receive contributions or fees deductible as a business expense

YES  

YES  

YES  

YES  

 NO 

 Substantially related income exempt from federal income tax YES   YES   YES   YES   YES 
 Investment income exempt from federal income tax

 LTD*

 YES 

 YES 

 YES 

 NO 

 Engage in legislative advocacy LTD  YES    YES   YES   LTD 
 Engage in candidate election advocacy NO    LTD   LTD   LTD  YES  
 Engage in public advocacy not related to legislation or election of candidates YES   YES    YES   YES   LTD 
           

*Private foundations are subject to tax on their net investment income.