Tax information for charitable organizations

Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3).

Life cycle of a social welfare organization

Information, explanations, guides, forms, and publications available on irs.gov for tax-exempt social welfare organizations.

Life cycle of an agricultural or horticultural organization

Links to helpful information about points of intersection between agricultural or horticultural organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Life Cycle of a Labor Organization 

Links to helpful information about points of intersection between labor organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Life cycle of a business league (trade association)

Links to helpful information about points of intersection between business leagues and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Social clubs

A brief description of the requirements for exemption under Internal Revenue Code section 501(c)(7).

Fraternal Societies 

A brief description of the requirements for exemption under Internal Revenue Code ("IRC") sections 501(c)(8) and 501(c)(10).

Employee benefit associations or funds

A brief description of the requirements for exemption for employees' associations under IRC sections 501(c)(4), 501(c)(9), and 501(c)(17).

Veterans' organizations

A brief description of the requirements for exemption of veterans organizations under Internal Revenue Code sections 501(c)(19) and 501(c)(23).

Tax information for political organizations

Tax Information for political parties and campaign committees subject to tax under IRC section 527.

Other Tax-Exempt Organizations 

Miscellaneous types of organizations that qualify for exemption from federal income tax.

Interactive training

Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.