Supporting organizations: Requirements and types

Overview of requirements for classification as supporting organization (Types I, II and III)
General Information
Charities and Nonprofits

Public disclosure and availability of exempt organizations returns: Non-compliance with exempt organizations public disclosure requirements

What should I do if a section 501(c) organization will not let me see its Form 990 returns or exemption application materials?
General Information
Charities and Nonprofits

Form 8940 for miscellaneous determination requests

New form will help organizations requesting determinations about exempt status or tax liability.
General Information
Charities and Nonprofits

IRS revises Form 8940, Request for Miscellaneous Determination, as part of ongoing efforts to improve service, allow electronic filing

IR-2023-70, April 4, 2023 — As part of ongoing efforts to improve service for the tax-exempt community, the Internal Revenue Service issued the revised Form 8940, Request for Miscellaneous Determination, and its instructions to allow electronic filing.
News
News Media, Charities and Nonprofits

Public inspection of attachments to a 501(c)(3) organization's Form 990-T, Exempt Organization Business Income Tax Return

Public disclosure of Form 990-T attachments and which items need not be disclosed.
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

Charities and nonprofits A-Z site index (F-J)

Letters (F-J) page of a site map of the Nonprofits and Charities pages of IRS designed to make the web site easier to navigate
General Information
Charities and Nonprofits

Frequently asked questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
General Information
Charities and Nonprofits

"A" Case questions for Form 8940 Request for miscellaneous determination general questions

Sample questions - "A" case questions for Form 8940 Request for miscellaneous determination general questions
General Information
Charities and Nonprofits

Exempt organization sample questions — Limited liability company

Sample questions - Limited liability company applying for exemption
General Information
Charities and Nonprofits