Charitable hospitals - general requirements for tax-exemption under Section 501(c)(3)

Charitable hospitals must meet the general requirements for tax exemption under Internal Revenue Code (IRC) Section 501(c)(3) and Revenue Ruling 69-545. These general requirements are in addition to the four additional requirements imposed under IRC Section 501(r)(1).
General Information

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

Information about Form 1023, 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. Form 1023 is used to apply for recognition as a tax exempt organization.
General Information
Charities and Nonprofits

Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Instructions for Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - Use Form 1023, including the appropriate user fee, to apply for recognition of exemption from federal income tax under section 501(c)(3).
Forms and Instructions

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

About Form 5768, Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation

Information about Form 5768, Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation, including recent updates, related forms and instructions on how to file. This form is used by eligible organizations who either elect to use or revoke their election to use the provisions of the applicable subsection of 501 of the code relating to expenditures by public charities to influence legislation.
General Information

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

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

Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is the streamlined version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Any organization may file Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3). Only certain organizations are eligible to file Form 1023-EZ.
Forms and Instructions

Form 1023-EZ revisions

The IRS revised Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions to help small charities apply for 501(c)(3) tax-exempt status.
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Publicly supported charities

Description of 501(c)(3) organizations that are "publicly supported charities."
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Charities and Nonprofits

Application for recognition of exemption

Learn the process for applying for exemption under Internal Revenue Code section 501(c)(3).
General Information
Charities and Nonprofits