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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
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Rules Governing Practice before IRS

To be exempt, a social club must meet the following requirements—

  • The club must be organized for exempt purposes .
  • Substantially all of its activities must further exempt purposes
    • If the club exceeds safe harbor guidelines for nonmember and investment income, the facts and circumstances must show that it is organized substantially for exempt purposes.
    • The club has de minimis income from nontraditional sources (i.e., from investments or from activities that, if conducted with members, would further the club's tax-exempt purposes).
    • For a discussion of the effect of nonmember and "nontraditional" income on the tax-exempt status of social clubs under section 501(c)(7), see Tax Issues for Tax-Exempt Social Clubs.  
  • The club must provide an opportunity for personal contact among members, and membership must be limited.
  • The club must be supported by membership fees, dues, and assessments.
  • The organization’s net earnings may not inure to the benefit of any person having a personal and private interest in its activities.
  • The club's governing instrument may not contain a provision that provides for discrimination against any person on the basis of race, color, or religion.
  • The club may not hold itself out as providing goods and services to the general public.

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