Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

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

Retirement Benefit Programs

An organiza­tion established by its members that has as its primary activity providing supplemental retire­ment benefits to its members or death benefits to their beneficiaries does not qualify as an ex­empt social welfare organization.  It may qualify under another paragraph of section 501(c) de­pending on all the facts.

However, a nonprofit association that is es­tablished, maintained, and funded by a local government to provide the only retirement bene­fits to a class of employees may qualify as a social welfare organization under section 501(c)(4).


Return to Life Cycle of a Social Welfare Organization