Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Itemized Deductions
Application for Automatic Extension of Time
Request for Taxpayer Identification Number (TIN) and Certification

 

Single and Joint Filers With No Dependents
Employer's Quarterly Federal Tax Return
Employee's Withholding Allowance Certificate
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

Volunteer Fire Companies

A volunteer fire company or similar organization may be exempt as a social welfare organization if its members are actively engaged in fire fighting and similar disaster as­sistance, whether it actually owns the fire fight­ing equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them.

If an organization does not have an inde­pendent social purpose, such as providing rec­reational facilities for members, it may be exempt under section 501(c)(3).

 


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