Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is the streamlined version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Any organization may file Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3). Only certain organizations are eligible to file Form 1023-EZ.

Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - Use Form 1023, including the appropriate user fee, to apply for recognition of exemption from federal income tax under section 501(c)(3).

Instructions for Form 8940, Request for Miscellaneous Determination

Organizations exempt under section 501(c)(3) file Form 8940, Request for Miscellaneous Determination, under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts may also file this form for an initial determination under section 509(a)(3).

Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting

Instructions for Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting - If you receive certain types of income, you must provide Form W-8 EXP to establish that you are not a U.S. person, claim that you are the beneficial owner of the income for which Form W-8 EXP is given, claim a reduced rate of, or exemption from, withholding as a foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession.

Instructions for Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases

Purchasing corporations use Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases, to make elections under section 338 for the target corporation if they made a qualified stock purchase (QSP) of the target corporation.

Instructions for Form 6478, Biofuel Producer Credit

Use Form 6478, Biofuel Producer Credit, to figure your section 40 biofuel producer credit. You claim the credit for the tax year in which the sale or use occurs. This credit consists of the second generation biofuel producer credit.