Educational resources and guidance for exempt organizations

Training, publications, forms, official guidance and other materials
General Information
Large Businesses

Gross-receipts test: Section 501(c)(3) exemption application

Gross receipts test for exemption application requirement (section 501(c)(3)).
General Information
Large Businesses

Exemption from Section 4371 excise tax

A list of foreign insurers/reinsurers with closing agreements establishing a treaty-based exemption from the section 4371 excise tax on insurance premiums.
General Information
Large Businesses

Extension of time to file exempt organization returns

Procedures for requesting an extension of time to file an exempt organization return.
General Information
Large Businesses

Exempt Organizations Annual Reporting Requirements Foreign Activities Payments to US Citizens Living Abroad

Form 990 Schedule F - Foreign Activities - Payments to U.S. Citizens Living Abroad
General Information
Small Businesses

Exempt organizations annual reporting requirements - Form 990 - Who must file Schedule L

Does every Form 990 and 990-EZ filer need to file Schedule L?
General Information
Small Businesses

Exempt organizations annual reporting requirements - Form 990, Schedules A and B: Reporting pledges receivable

How to report pledges receivable in future years on Form 990, Schedule A
General Information
Small Businesses

About Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits

Information about Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, including recent updates, related forms, and instructions on how to file. Form 4029 is used by religious group members to apply for exemption from Social Security/Medicare taxes.
General Information
Individuals, Churches and Religious Organizations, Partnerships

Exempt Organizations Annual Reporting Requirements Form 990 Schedules A and B Reporting Issues for Section 509a3 Supporting Organizations

Form 990 Schedule A: Reporting Issues for Section 509(a)(3) Supporting Organizations
General Information
Large Businesses

About Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Information about Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, including recent updates, related forms, and instructions on how to file. This form is used to apply for recognition as a 501(c)(3) tax-exempt organization.
General Information
Charities and Nonprofits, Businesses