Publication 557, Tax-Exempt Status for Your Organization
This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.
Publication 598, Tax on Unrelated Business Income of Exempt Organizations
This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, what an unrelated trade or business is and how to figure unrelated business taxable income
Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements
This publication explains the federal tax law for organizations such as charities and churches that receive tax-deductible charitable contributions and for taxpayers who make contributions.
Publication 3079, Tax-Exempt Organizations and Gaming
This publication provides exempt organizations - whether they are running games already or deciding whether to start - the information they need to operate in a manner that will not jeopardize their exempt status or generate unexpected tax bills.