(A-E) | (F-J) | (K-O) | (P-T) | (U-Z) P Patient Protection and Affordable Care Act of 2010 Affordable Care Act Tax Provisions News Releases, Multimedia, and Legal Guidance Penalties Abatement of Late Filing Penalties Annual Return – Failure to File Public Disclosure Noncompliance Phone Forums see training materials Priority Guidance Plan Pension Protection Act of 2006 (PPA) Political Campaign Intervention Tax-Exempt Organizations and Political Campaign Intervention FAQs About the Ban on Political Campaign Intervention Political Organizations (Section 527) Political Organization Filing and Disclosure Center webpage Private Benefit/Inurement – 501(c)(3) Private Benefit – 501(c)(4) Private Foundations Lifecycle Private Foundation Excise Taxes Private Operating Foundations Private Letter Rulings (PLRs) and Determination Letters Proxy Tax Public Charities Publications for Exempt Organizations Public Inspection see also Disclosure Publicly Supported Organizations Public Support Test - Advance Ruling Elimination Published guidance for exempt organizations Q Quid Pro Quo Contributions R Raffle Prizes see gaming activities Rebuttable Presumption – See Intermediate Sanctions-Compensation Recordkeeping Referral (Complaint) Process for Tax-Exempt Organizations Regional Health Information Organization Frequently Asked Questions Regulations Related Organization 990 Reporting Religious Organizations Pub. 1828, Tax Guide for Churches and Religious Organizations PDF Requirements for Exemption See Business Leagues See Employee Benefit Associations or Funds See Fraternal Societies See Labor and Agricultural Organizations See Social Clubs See Social Welfare Organizations See Veterans Organizations See Political Organizations Restrictions on Activities of Exempt Organizations Retirement Plan Information for Exempt Organizations Return Preparers Guidance on Identifying Numbers for Return Preparers Pub. 4832, Return Preparer Review PDF Revocations Administrative Revocation for Non-Filing Automatic Revocation for Failure to File 990 Series Return for 3 Years Revocations of 501(c)(3) Determinations Ruling and Determination Letters Ruling Requests S Schools see Charter Schools, Colleges and Universities compliance project Schedules and Instructions for Form 990 Schedule A FAQs and Filing Tips Schedule F FAQs and Filing Tips Schedule J and Part VII Executive Compensation FAQS and Filing Tips Schedule L FAQs and Filing Tips Schedule R FAQS and Filing Tips Search for Charities Select Check Self-dealing Social Clubs – 501(c)(7) Social Welfare Organizations - 501(c)(4) Solicitation Notice State Government Links of Interest to Exempt Organizations Statistical Information About Tax Exempt Organizations Data Book Stayexempt.irs.gov Subscribe to EO Update and other e-Newsletters Substantiation of Contributions see also charitable contributions Supporting Organizations T Tax Forums Tax Exempt Bonds Pub. 557, Tax Exempt Status for Your Organization PDF Technical Advice TEGE Customer Account Services Termination of Exempt Organization Terminations of Private Foundation Status Trade Association see Business League – 501(c)(6) Training Materials Educational Resources for Exempt Organizations Exempt Organizations Continuing Education Technical Instruction Program Calendar of events and webinars IRS.gov/charityworkshop – Charity Workshop Types of Tax-Exempt Organizations (A-E) | (F-J) | (K-O) | (P-T) | (U-Z) Charities and nonprofits topics A-Z Index Educational resources and guidance Publications Audit process Contact IRS exempt organizations About us