Tax Information for Other Non-Profits | |
Life Cycle of an Exempt Organization Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS. Requirements for Exemption A brief description of the requirements for exemption under the Internal Revenue Code, other than section 501(c)(3). Filing Requirements A brief description of annual filing requirements for tax-exempt organizations. Unrelated Business Income Tax Unrelated business income tax requirements for tax-exempt organizations. Solicitation Notice A brief description of the solicitation notice requirements under IRC section 6113. Proxy Tax A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. Recent Items of Interest to Other Non-Profit Organizations Recent items of interest to nonprofit organizations other than charitable organizations. Tax-Exempt Organizations and Political Campaign Intervention IRS materials on political campaign intervention by tax-exempt organizations. |