Table of Contents
- Publication 557 - Introductory Material
- 1. Application, Approval, and Appeal Procedures
- 2.
Filing Requirements and Required Disclosures
- Introduction
- Topics - This chapter discusses:
- Useful Items - You may want to see:
- Annual Information Returns
- Unrelated Business Income Tax Return
- Employment Tax Returns
- Political Organization Income Tax Return
- Reporting Requirements for a Political Organization
- Donee Information Return
- Information Provided to Donors
- Report of Cash Received
- Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
- Required Disclosures
- Miscellaneous Rules
- 3.
Section 501(c)(3) Organizations
- Introduction
- Topics - This chapter discusses:
- Useful Items - You may want to see:
- Contributions to 501(c)(3) Organizations
- Application for Recognition of Exemption
- Political activity.
- Private delivery service.
- Amendments to enabling instrument required.
- How to show reasonable action and good faith.
- Not acting reasonably and in good faith.
- Prejudicing the interest of the government.
- Procedure for requesting extension.
- More information.
- Organizations Not Required To File Form 1023
- Articles of Organization
- Educational Organizations and Private Schools
- Organizations Providing Insurance
- Other Section 501(c)(3) Organizations
- Private Foundations and Public Charities
- Lobbying Expenditures
- 4.
Other Section 501(c) Organizations
- Introduction
- 501(c)(4) -Civic Leagues and Social Welfare Organizations
- 501(c)(5)-Labor, Agricultural, and Horticultural Organizations
- 501(c)(6) -Business Leagues, etc.
- 501(c)(7) -Social and Recreation Clubs
- 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies
- 501(c)(4), 501(c)(9), and 501(c)(17) -Employees' Associations
- 501(c)(12) -Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations
- 501(c)(13) -Cemetery Companies
- 501(c)(14) -Credit Unions and Other Mutual Financial Organizations
- 501(c)(19) -Veterans' Organizations
- 501(c)(20) -Group Legal Services Plan Organizations
- 501(c)(21) -Black Lung Benefit Trusts
- 501(c)(2) -Title-Holding Corporations for Single Parents
- 501(c)(25) -Title-Holding Corporations or Trusts for Multiple Parents
- 501(c)(26) -State-Sponsored High-Risk Health Coverage Organizations
- 501(c)(27) -State-Sponsored Workers' Compensation Reinsurance Organizations
- 5.
Excise Taxes
- Introduction
- Topics - This chapter discusses:
- Useful Items - You may want to see:
- Prohibited Tax Shelter Transactions
- Excess Benefit Transactions
- Excess Business Holdings
- Taxable Distributions of Sponsoring Organizations
- Taxes on Prohibited Benefits Distributed From Donor Advised Funds
- Excise Taxes On Private Foundations
- Excise Taxes on Black Lung Benefit Trusts
- 6. How To Get Tax Help
- Publication 557 - Additional Material
- Index
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