Exemption Requirements - 501(c)(3) Organizations A brief description of the requirements for exemption under IRC Section 501(c)(3). Unrelated Business Income Tax Unrelated business income tax requirements for tax-exempt organizations. Filing Requirements A brief description of annual filing requirements for tax-exempt churches and religious organizations. The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations Political Campaign Activity by section 501(c)(3) tax-exempt organizations Special Rules Limiting IRS Authority to Audit a Church Overview of rules on tax inquiries and examinations of churches. Tax Information for Charitable Organizations Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3). Publication 4573, Group Exemptions PDF A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501. Webinar for Churches and Religious Organizations A survey of tax-exempt status for churches and religious organizations
