Life Cycle of an Exempt Organization
Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.
Requirements for Exemption
A brief description of the requirements for exemption under the Internal Revenue Code, other than section 501(c)(3).
Application for recognition of exemption
Procedures for applying for exemption under IRC section 501(c).
Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.
Electronically Submit Your Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
The Form 8976 Electronic Notice Filing System allows organizations to complete the registration/certification process, keeps account information current and enables organizations to receive secure, digital communications from the IRS.
A brief description of the solicitation notice requirements under IRC section 6113.
Proxy tax: Tax-exempt organization fails to notify members that dues are nondeductible lobbying/political expenditures
A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.
Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.
Tax-Exempt Organizations and Political Campaign Intervention
IRS materials on political campaign intervention by tax-exempt organizations.
Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.
Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities)
A publication discussing activities that could jeopardize a tax-exempt organization's exempt status and identifying general compliance requirements on recordkeeping, reporting, and disclosure for exempt organizations.
Common Tax Law Restrictions on Activities of Exempt Organizations
A comparison of common restrictions on tax-exempt organizations' activities