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Real estate board - Section 501(c)(6) Exemption

Suggested language for organizing documents of trusts applying for recognition of exemption under IRC section 501(c)(3).

An example of a declaration of trust that contains the required information as to the disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3).

Sample articles of organization containing required provisions for a private foundation created as a trust.

Methods for valuing assets other than stock, cash, and interests in common trust funds.

Discussion of homeowners' associations as exempt organizations under the Internal Revenue Code

Examples of types of organizations exempt under section 501(c)(6) of the Internal Revenue Code

Valuation of Assets - Private Foundation Minimum Investment Return: Valuation Date for Assets Valued Annually

Discussion of term used in definition of minimum investment return under Code section 4942.

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.