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 organizing documents 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 Parent Corporations
- 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations
- 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations
- 501(c)(27) - Qualified State-Sponsored Workers' Compensation 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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