Publication 557 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. Current revision Publication 557 PDF (HTML | eBook EPUB) Recent developments Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All revisions for Publication 557 EO Celect Check Revenue Procedure 2015-21 Other current products Related Items About Publication 15, (Circular E), Employer's Tax Guide About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide) About Publication 15-B, Employer's Tax Guide to Fringe Benefits About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund About Publication 561, Determining the Value of Donated Property About Publication 598, Tax on Unrelated Business Income of Exempt Organizations Publication 892, How to Appeal an IRS Decision on Tax-Exempt Status About Publication 947, Practice Before the IRS and Power of Attorney Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements Publication 4573, Group Exemptions 0509 Publ 4779 (PDF) PDF
