IRS FFI list FAQs

IRS FFI List FAQs - FFI List Fields; FFI List; Downloading; Searching; Legal Entity Name; XML/CSV Files
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Corporations

IRC Section 501(c)(4): Homeowners’ associations

Like any Section 501(c)(4) social welfare organization, a homeowners’ association described under Section 501(c)(4) is required to be operated exclusively for the promotion of social welfare by primarily promoting the common good and general welfare of the people of the community. Homeowners associations by their very nature benefit certain individuals, typically their members. Weighing whether benefits flow primarily to the general public rather than certain individuals is an essential part of determining whether a homeowners’ association qualifies for exemption as an IRC Section 501(c)(4) social welfare organization.
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Tax provisions for other organizations

Affordable Care Act: Tax provisions for other organizations
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Direct Pay help

Get answers to common questions about making payments with Direct Pay, including payment types accepted, identity verification, and confirmation your payment was made.
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Legal advice issued by associate chief counsel

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.
Legal Guidance (Authoritative)
Tax Professionals

Written Testimony of Charles P. Rettig, Commissioner, Internal Revenue Service, before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations

April 21, 2022 — The Commissioner speaks before the House Oversight Committee and Reform Committee Subcommittee on Government Operations on the Filing Season and IRS Operations.
About IRS

Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 18, 2022 — The Commissioner speaks before the House Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
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Written Testimony of Charles P. Rettig Commissioner Internal Revenue Service Before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget

May 3, 2022 — The Commissioner speaks before the Senate Appropriations Committee Subcommittee on Financial Services and General Government on the Filing Season and the IRS Budget.
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Affordable Care Act of 2010: News releases, multimedia and legal guidance

Find tax-related news and legal guidance from the IRS about the Affordable Care Act, including statistics, videos, webinars and podcasts.
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Community health needs assessment for charitable hospital organizations - Section 501(r)(3)

Section 501(r)(3)(A) requires a hospital organization to conduct a community health needs assessment (CHNA) every three years and to adopt an implementation strategy to meet the community health needs identified through the CHNA.
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