Exemption requirements - 501(c)(3) organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).
Application for recognition of exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).
Exempt organizations - required filings
Federal annual tax filings for tax-exempt organizations.
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.
Restriction of political campaign intervention by Section 501(c)(3) tax-exempt organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations
Unrelated business income tax
Unrelated business income tax requirements for tax-exempt organizations.
Employment taxes for exempt organizations
Links to information about employment taxes for tax-exempt organizations.
Tax information for churches and religious organizations
Tax Information for Churches and Religious Orgs
Tax information for contributors
Tax information for contributors
State links for exempt organizations
A collection of links to State government web sites with useful information for exempt organizations.
Web-based training for charity leadership and volunteers
Learn more about the benefits, limitations and expectations of tax-exempt organizations by attending 10 interactive courses at the online Small to Mid-Size Tax Exempt Organization Workshop.