Table of Contents

• Publication 557 - Introductory Material
  • What's New
  • Reminders
  • Introduction
• 1.   Application, Approval, and Appeal Procedures
  • Introduction
  • Topics - This chapter discusses:
  • Application Procedures
    • Forms Required
    • Required Inclusions
    • Miscellaneous Procedures
  • Rulings and Determination Letters
    • Effective Date of Exemption
    • Revocation or Modification of Exemption
  • Appeal Procedures
    • Appeals Office Consideration
    • EO Technical Consideration
    • Administrative Remedies
    • Appeal to Courts
  • Group Exemption Letter
    • Central Organization Application Procedure
    • Keeping the Group Exemption Letter in Force
    • Events Causing Loss of Group Exemption
• 2.   Filing Requirements and Required Disclosures
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Annual Information Returns
    • Supporting Organization Annual Information Return
  • Unrelated Business Income Tax Return
    • Estimated tax.
  • Employment Tax Returns
    • Exception.
    • FUTA tax exception.
    • FICA tax exemption election.
    • Revoking the election.
    • Definitions.
    • Effect on employees.
  • Political Organization Income Tax Return
    • Exempt function.
    • Political organization taxable income.
    • Separate fund.
    • Failure to file.
    • Failure to pay on time.
  • Reporting Requirements for a Political Organization
    • Form 8871
    • Form 8872
  • Donee Information Return
    • Charitable deduction property.
    • Publicly traded securities.
    • Exceptions.
    • Form 8283.
  • Information Provided to Donors
    • Disclosure of Quid Pro Quo Contributions
    • Acknowledgment of Charitable Contributions of $250 or More
    • Acknowledgment of Vehicle Contribution
    • Qualified Intellectual Property
  • Report of Cash Received
  • Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
    • Annual Information Return
    • Public Inspection of Exemption Application
    • Political Organization Reporting Forms
  • Required Disclosures
    • Solicitation of Nondeductible Contributions
    • Sales of Information or Services Available Free From Government
    • Dues Used for Lobbying or Political Activities
    • Prohibited Tax Shelter Transactions
  • Miscellaneous Rules
    • Organizational Changes and Exempt Status
• 3.   Section 501(c)(3) Organizations
  • Introduction
    • Child care organizations.
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Contributions to 501(c)(3) Organizations
    • Certain annuity contracts.
    • Certain contracts held by a charitable remainder trust.
    • Excise Taxes.
    • Indoor tanning services.
  • 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
    • Organizational Test
    • Dedication and Distribution of Assets
  • Educational Organizations and Private Schools
    • Educational Organizations
    • Private Schools
  • Organizations Providing Insurance
    • Charitable Risk Pools
  • Other Section 501(c)(3) Organizations
    • Charitable Organizations
    • Religious Organizations
    • Scientific Organizations
    • Literary Organizations
    • Amateur Athletic Organizations
    • Prevention of Cruelty to Children or Animals
  • Private Foundations and Public Charities
    • Private Foundations
    • Public Charities
    • Private Operating Foundations
  • Lobbying Expenditures
    • Lobbying expenditures.
    • Grass roots expenditures.
    • Lobbying nontaxable amount.
    • Grass roots nontaxable amount.
    • Organization that no longer qualifies.
    • Tax on organization.
    • Tax on managers.
    • Taxes on organizations.
    • Taxes on managers.
    • Political expenditures.
    • Correction of expenditure.
• 4.   Other Section 501(c) Organizations
  • Introduction
  • 501(c)(4) - Civic Leagues and Social Welfare Organizations
    • Specific Organizations
  • 501(c)(5) - Labor, Agricultural and Horticultural Organizations
    • Labor Organizations
    • Agricultural and Horticultural Organizations
  • 501(c)(6) - Business Leagues, etc.
    • Line of business.
    • Examples.
    • Improvement of business conditions.
    • Exception for local legislation.
    • De minimis exception.
    • Grass roots lobbying.
  • 501(c)(7) - Social and Recreation Clubs
    • Limited membership.
    • Support.
    • Facilities open to public.
    • Gross receipts from nonmembership sources.
    • Gross receipts.
    • Nontraditional activities.
  • 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies
    • Fraternal Beneficiary Societies (501(c)(8))
    • Domestic Fraternal Societies (501(c)(10))
  • 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations
    • Local Employees' Associations (501(c)(4))
    • Voluntary Employees' Beneficiary Associations (501(c)(9))
    • Supplemental Unemployment Benefit Trusts (501(c)(17))
  • 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations
    • Membership.
    • Losses and expenses.
    • Distributions of proceeds.
    • The 85% Requirement
    • Local Life Insurance Associations
    • Mutual or Cooperative Associations
  • 501(c)(13) - Cemetery Companies
    • Buying cemetery property.
    • Perpetual care organization.
    • Care of individual plots.
  • 501(c)(14) - Credit Unions and Other Mutual Financial Organizations
    • State-Chartered Credit Unions
    • Other Mutual Financial Organizations
  • 501(c)(19) - Veterans' Organizations
  • 501(c)(20) - Group Legal Services Plan Organizations
  • 501(c)(21) - Black Lung Benefit Trusts
    • Excise taxes.
  • 501(c)(2) - Title-Holding Corporations for Single Parent Corporations
    • Expenses.
    • Waiver of payment of income.
  • 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations
    • Unrelated Business Income
  • 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
    • Entity Level Tax
  • Excess Benefit Transactions
    • Tax on Disqualified Persons
    • Tax on Organization Managers
    • Excess Benefit Transaction
  • Excess Business Holdings
  • Taxable Distributions of Sponsoring Organizations
    • Exception. A donor advised fund does not include:
  • 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
  • Low Income Taxpayer Clinics (LITCs).
• Publication 557 - Additional Material
  • Appendix. Sample Articles of Organization, continued
• Index