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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

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

Inurement - Section 501(c)(4)

Section 501(c)(4) of the Internal Revenue Code expressly prohibits inurement of the net earnings of an entity otherwise described in that paragraph to the benefit of any private shareholder or individual.

Moreover, the Code imposes excise taxes on excess benefit transactions between a disqualified person and any organization described in section 501(c)(4). The regulations provide that an organization is described in section 501(c)(4) if:

  • It has applied for and received recognition from the Service as an organization described in section 501(c)(4); or
  • It has filed an application for recognition of exemption under section 501(c)(4), filed an annual return as a section 501(c)(4) organization, or has otherwise held itself out as an organization described in that section.

Additional information:


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