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).
Application for Recognition of Exemption
Procedures for applying for exemption under IRC section 501(c).
A brief description of annual filing requirements for tax-exempt organizations.
Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.
A brief description of the solicitation notice requirements under IRC section 6113.
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.
Page Last Reviewed or Updated: September 11, 2008