Group Exemptions 1

Overview of rules and procedures for securing and maintaing group exemption rulings.
General Information
Charities and Nonprofits

Independent Office of Appeals consideration - private foundation issues

82 - Appeals Office consideration
General Information
Charities and Nonprofits

Life cycle of a business league (trade association)

The life cycle of a business league (trade association) includes filing information returns and for tax-exempt status, and updating its mission and purpose.
General Information
Charities and Nonprofits

Lost password - Political organization filing and disclosure website

Instructions for obtaining a replacement for a lost password for the Political Orgnaization Filing and Disclosure website
General Information
Charities and Nonprofits

Termination of an exempt organization

Procedures for exempt organizations that terminate their existence.
General Information
Charities and Nonprofits

Automatic exemption revocation for nonfiling: treatment of subordinates in group rulings

My organization is a subordinate in a group exemption and I have filed all of its returns. My parent/central organization was automatically revoked for failing to file for three years. Does that affect my exemption?
General Information
Charities and Nonprofits

Life cycle of an agricultural or horticultural organization

The life cycle of an agriculture or horticulture organization includes filing information returns and for tax-exempt status, and reporting organization updates.
General Information
Charities and Nonprofits

Churches, integrated auxiliaries and conventions or associations of churches

Automatic revocation of exemption for non-filing - treatment of churches and certain other religious organizations
General Information
Charities and Nonprofits

Exempt organizations: Rulings in advance of operations

Circumstances under which IRS will issue an exemption determination ruling before an organization begins operating.
General Information
Charities and Nonprofits

IRC Section 4940(d), Exemption for Certain Operating Foundations

Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.
Legal Guidance (Authoritative)
Charities and Nonprofits