Body Exemption requirements - 501(c)(3) organizations A brief description of the requirements for exemption under IRC Section 501(c)(3). Application for recognition of exemption Procedures for applying for exemption under Internal Revenue Section 501(c)(3). Exempt organizations - required filings Federal annual tax filings for tax-exempt organizations. Publication 4573, Group Exemptions PDF A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501. Restriction of political campaign intervention by Section 501(c)(3) tax-exempt organizations Political Campaign Activity by section 501(c)(3) tax-exempt organizations Unrelated business income tax Unrelated business income tax requirements for tax-exempt organizations. Employment taxes for exempt organizations Links to information about employment taxes for tax-exempt organizations. Tax information for churches and religious organizations Tax Information for Churches and Religious Orgs Tax information for contributors Tax information for contributors State links for exempt organizations A collection of links to State government web sites with useful information for exempt organizations. Web-based training for charity leadership and volunteers Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 interactive courses at the online Small to Mid-Size Tax Exempt Organization Workshop. Charities & Non-Profits Topics A-Z Index Educational resources and guidance Publications Audit process Contact IRS exempt organizations About us
