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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.

Form 14429, Tax Exempt Bonds Voluntary Closing Agreement Program Request, assists issuers in submitting a complete and organized TEB VCAP submission request.

Publication 5092, Fast Track Settlement A Process Resolution of Tax Exempt and Government Entities (TE/GE) Tax Issues - TE/GE Fast Track Settlement (FTS) is an alternative to the formal Appeals process for resolving unagreed issues during the examination process.

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.

Form 8879-TE, IRS e-file Signature Authorization for a Tax Exempt Entity, is used by an entity subject to tax and an electronic return originator (ERO) use Form 8879-TE when the entity subject to tax wants to use a personal identification number (PIN) to electronically sign an electronic return and, if applicable, authorize an electronic funds withdrawal.

Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits - Members of recognized religious groups file Form 4029 to apply for exemption from Social Security and Medicare taxes.

Publication 4344, Advisory Committee on Tax Exempt and Government Entities (ACT) Report of Recommendations

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.

Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax

Form 990-EZ, Short Form Return of Organization Exempt from Income Tax, is used by tax-exempt organizations, nonexempt charitable trusts (that are not treated as private foundations), and section 527 political organizations to provide the IRS with the information required by section 6033.