Changes to the EO determinations process: Rejecting incomplete applications

We continue to make changes to our exempt organizations (EO) determination letter program to improve the program's efficiency and consistency.
General Information
Charities and Nonprofits

Charities and nonprofits A-Z site index (P-T)

Letters (P-T) of a site map of the Charities and Nonprofits pages of IRS.gov designed to make the web site more accessable to our customers.
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Charities and Nonprofits

About Form 1024, Application for Recognition of Exemption Under Section 501(a)

Information about Form 1024, Application for Recognition of Exemption Under Section 501(a), including recent updates, related forms, and instructions on how to file. Organizations use Form 1024 to apply for 501(a) exemption or to receive a 501(c) status determination letter.
General Information
Charities and Nonprofits

Federal tax obligations of nonprofit corporations

Nonprofit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions; however, this corporate status does not automatically grant exemption from federal income tax. To be tax exempt, most organizations must apply for recognition of exemption from the Internal Revenue Service to obtain a ruling or determination letter recognizing tax exemption.
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Charities and Nonprofits

Exempt organization revenue procedures

Exempt Organization Revenue Procedures
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Charities and Nonprofits

Exempt organizations annual reporting requirements - Filing procedures: Incomplete returns

What happens if my Form 990 is incomplete?
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Charities and Nonprofits

Life cycle of a private foundation: Significant events

Life cycle of a private foundation: Significant events
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Charities and Nonprofits

No application form specified

Exemption application procedure when no application form specified.
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Charities and Nonprofits

Where's my application for tax-exempt status?

Check your application processing time and find when to contact us for the status of your Form 1023 or 1023-EZ.
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Charities and Nonprofits

Life cycle of a social welfare organization: Significant events

The final stage in the life cycle of a social welfare organization described in Code section 501(c)(4).
General Information
Charities and Nonprofits