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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

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

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

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

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