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Publication 5730, Exempt Organizations Technical Guide TG 3-4 Exempt Purpose, Scientific Organizations 501(c)(3), discusses tax law issues related to scientific purposes of organizations exempt under Section 501(c)(3) of the Internal Revenue Code of 1986.

Form 1363 is used by shippers to make exempt from the transportation tax the amounts paid for the transportation of property by air when exporting (including shipment to a possession of the US) by continuous movement, if they comply with the applicable regulations. Shippers must prepare this form for each payment, furnishing the original to the carrier and keeping the duplicate.

Publication 5590, Exempt Organizations Technical Guide TG 62 Excise Taxes on Taxable Expenditures under IRC 4945 - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code (Code) and do not fall into any of the public charity categories under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

Publication 5581, Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942 - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code (Code) and do not fall into any of the public charity statuses under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

Publication 5580, Exempt Organizations Technical Guide TG 57 Taxes on Net Investment Income IRC 4940, discusses the tax imposed on the net investment income of tax exempt and taxable private foundations under Internal Revenue Code Section 4940.

Form 4361 is used by ministers, members of religious orders who have not taken a vow of poverty, and Christian Science practitioners to claim exemption from tax on self-employment income.

Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes - Churches and qualified church-controlled organizations that are opposed, for religious reasons, to the payment of social security and Medicare taxes may elect exemption from the payment of the employer’s share of these taxes by filing Form 8274.

Form 8868, Application for Extension of Time To File an Exempt Organization Return, is used by an exempt organization to request an automatic 6-month extension of time to file its return. Also, the trustee of a trust required to file Form 1041-A or Form 5227 must use Form 8868 to request an extension of time to file those returns.

A brief explanation of employment tax requirements applicable to tax-exempt organizations.

Employment tax resources for tax-exempt organizations.