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Review steps to apply for IRS recognition of tax-exempt status. Then, determine what type of tax-exempt status you want.

Search information about a tax-exempt organization’s federal tax status and filings.

Publication 598, Tax on Unrelated Business Income of Exempt Organizations - If an exempt organization regularly carries on one or more trades or businesses not substantially related to the organization's exempt purpose, except that conducting the trade or business provides funds to carry out the exempt purpose, the organization is subject to tax on its income from the unrelated trade(s) or business(es).

Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990, Return of Organization Exempt from Income Tax, to provide the IRS with the information required by section 6033.

Publication 5583, Exempt Organizations Technical Guide TG 64 Foreign Organizations, discusses Internal Revenue Code (Code) Section 4948 and addresses issues that may arise with respect to foreign organizations that are private foundations.

Certain tax-exempt entities (defined below) are required to file Form 8886-T, Disclosure by Tax Exempt Entity Regarding Prohibited Tax Shelter Transaction, to disclose information with respect to each prohibited tax shelter transaction to which the entity is a party.

Publication 4078, Tax Exempt Private Activity Bonds Compliance Guide, provides state and local governments that issue tax-exempt bonds and borrowers or other users of bond proceeds (funds derived from the sale of bonds) an overview of the general federal tax law rules that apply to municipal financing arrangements commonly known as “qualified private activity bonds.”

Tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations file Form 990, Return of Organization Exempt from Income Tax, to provide the IRS with the information required by section 6033.

Publication 5295, Secure Messaging for Tax Exempt and Government Entities (TEGE) - IRS TEGE now has an easier method of communicating with taxpayers — IRS Secure Messaging. With this service, you (and your authorized representative, if applicable) will be able to send and receive messages and digital documents related to your TEGE case quickly and easily.

Publication 4077, Tax Exempt 501(C)(3) Bonds Compliance Guide, provides an overview of the special federal tax law rules that apply to municipal financing arrangements commonly known as “qualified 501(c)(3) bonds” under Section 145 of the Internal Revenue Code (IRC). It is intended to help issuers and 501(c)(3) organizations meet federal tax law requirements to ensure that interest earned by bondholders is exempt from taxation under IRC Section 103.