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Publication 557 (5/2003),
Tax-Exempt
Status for Your
Organization
Revised: 5/2003
Table of Contents
Publication 557 - Introductory Material
Introduction
Application, Approval, and Appeal Procedures
Introduction
Topics - This chapter discusses:
Application Procedures
Forms Required
Required Inclusions
Miscellaneous Procedures
Rulings and Determination Letters
Effective Date of Exemption
Revocation or Modification of Exemption
Appeal Procedures
Appeals Office Consideration
Headquarters Consideration
Administrative Remedies
Appeal to Courts
Group Exemption Letter
Central Organization Application Procedure
Keeping the Group Exemption Letter in Force
Events Causing Loss of Group Exemption
Filing Requirements and Required Disclosures
Introduction
Topics - This chapter discusses:
Useful Items - You may want to see:
Annual Information Returns
Form 990–EZ.
Group return.
Schedule A (Form 990 or 990–EZ).
Schedule B (Form 990 or 990–EZ).
Maximum penalty.
Organization with gross receipts over $1 million.
Managers.
Exception for reasonable cause.
Unrelated Business Income Tax Return
Estimated tax.
Employment Tax Returns
Exception.
FUTA tax exception.
FICA tax exemption election.
Revoking the election.
Definitions.
Effect on employees.
Political Organization Income Tax Return
Exempt function.
Political organization taxable income.
Separate fund.
Reporting Requirements for a Political Organization
Due dates.
How to file.
Failure to file.
Fraudulent returns.
Waiver of penalties.
Information required on Form 8872.
Due dates.
How to file.
Penalty for failure to file.
Fraudulent returns.
Waiver of penalties.
Donee Information Return
Charitable deduction property.
Publicly traded securities.
Appraisal summary.
Form 8283.
Information Provided to Donors
Disclosure of Quid Pro Quo Contributions
Acknowledgement of Charitable Contributions of $250 or More
Report of Cash Received
Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
Material required to be withheld from public inspection.
Fees for copies.
Regional and district offices.
Local and subordinate organizations.
Form 8871.
Form 8872.
Required Disclosures
Solicitation of Nondeductible Contributions
Sales of Information or Services Available Free From Government
Dues Used for Lobbying or Political Activities
Miscellaneous Rules
Individual organizations
Central organizations
Form 1128
Section 501(c)(3) Organizations
Introduction
Child care organizations.
Topics - This chapter discusses:
Useful Items - You may want to see:
Contributions
Certain annuity contracts.
Certain contracts held by a charitable remainder trust.
Application for Recognition of Exemption
Political activity.
Private delivery service.
Amendments to enabling instrument required.
How to show reasonable action and good faith.
Not acting reasonably and in good faith.
Prejudicing the interest of the government.
Procedure for requesting extension.
More information.
Organizations Not Required To File Form 1023
Articles of Organization
Organizational Test
Dedication and Distribution of Assets
Sample Articles of Organization
Educational Organizations and Private Schools
Educational Organizations
Private Schools
Organizations Providing Insurance
Charitable Risk Pools
Other Section 501(c)(3) Organizations
Charitable Organizations
Religious Organizations
Scientific Organizations
Literary Organizations
Amateur Athletic Organizations
Prevention of Cruelty to Children or Animals
Private Foundations and Public Charities
Private Foundations
Public Charities
Private Operating Foundations
Lobbying Expenditures
Lobbying expenditures.
Grass roots expenditures.
Lobbying nontaxable amount.
Grass roots nontaxable amount.
Organization that no longer qualifies.
Tax on organization.
Tax on managers.
Taxes on organizations.
Taxes on managers.
Political expenditures.
Correction of expenditure.
Other Section 501(c) Organizations
Introduction
501(c)(4) — Civic Leagues and Social Welfare Organizations
Specific Organizations
501(c)(5) — Labor, Agricultural, and Horticultural Organizations
Labor Organizations
Agricultural and Horticultural Organizations
501(c)(6) — Business Leagues, Etc.
Line of business.
Examples.
Improvement of business conditions
Exception for local legislation.
De minimis exception.
Grassroots lobbying.
501(c)(7) — Social and Recreation Clubs
Limited membership.
Support.
Facilities open to public.
Gross receipts from nonmembership sources.
Gross receipts.
501(c)(8) and 501(c)(10) — Fraternal Beneficiary Societies and Domestic Fraternal Societies
Fraternal Beneficiary Societies (501(c)(8))
Domestic Fraternal Societies (501(c)(10))
501(c)(4), 501(c)(9), and 501(c)(17) — Employees' Associations
Local Employees' Associations (501(c)(4))
Voluntary Employees' Beneficiary Associations (501(c)(9))
Supplemental Unemployment Benefit Trusts (501(c)(17))
501(c)(12) — Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations
Mutual character.
Membership.
Losses and expenses.
Dividends.
The 85% requirement.
Example.
Local Life Insurance Associations
Mutual or Cooperative Associations
501(c)(13) — Cemetery Companies
Buying cemetery property.
Perpetual care organization.
Care of individual plots.
501(c)(14) — Credit Unions and Other Mutual Financial Organizations
State-Chartered Credit Unions
Other Mutual Financial Organizations
501(c)(19) — Veterans' Organizations
501(c)(20) — Group Legal Services Plan Organizations
501(c)(21) — Black Lung Benefit Trusts
Excise taxes.
501(c)(2) — Title-Holding Corporations for Single Parents
Expenses.
Waiver of payment of income.
501(c)(25) — Title-Holding Corporations or Trusts for Multiple Parents
Unrelated Business Income
501(c)(26) — State-Sponsored High-Risk Health Coverage Organizations
501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organizations
How To Get Tax Help
Index
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