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Publication 557, Tax-Exempt Status for Your Organization

• Application, Approval, and Appeal Procedures
  • 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
    • Headquarters Consideration
    • Administrative Remedies
    • Appeal to Courts

  • Group Exemption Letter
    • Central Organization Application Procedure
    • Keeping the Group Exemption Letter in Force
      • Information Required Annually

    • Events Causing Loss of Group Exemption

• Filing Requirements and Required Disclosures
  • 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
    • Disclosure of Quid Pro Quo Contributions
    • Acknowledgement of Charitable Contributions of $250 or More

  • Report of Cash Received
  • Public Inspection of Exemption Applications, Annual Returns, and 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

  • Miscellaneous Rules

• Section 501(c)(3) Organizations
  • Contributions
  • Application for Recognition of Exemption
    • Organizations Not Required To File Form 1023

  • Articles of Organization
    • Organizational Test
    • Dedication and Distribution of Assets
    • Sample Articles of Organization
      • Draft A
      • Draft B

  • Educational Organizations and Private Schools
    • Educational Organizations
    • Private Schools
      • Racially Nondiscriminatory Policy

  • 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
      • Draft A
      • Draft B

    • Public Charities
      • Section 509(a)(1) Organizations
      • Qualifying As Publicly Supported
      • Comprehensive Examples
      • Community Trusts
      • Section 509(a)(2) Organizations
      • Section 509(a)(3) Organizations
      • Section 509(a)(4) Organizations

    • Private Operating Foundations

  • Lobbying Expenditures

• Other Section 501(c) Organizations
  • 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.
  • 501(c)(7) - Social and Recreation Clubs
  • 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
    • Local Life Insurance Associations
    • Mutual or Cooperative Associations

  • 501(c)(13) - Cemetery Companies
  • 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
  • 501(c)(2) - Title-Holding Corporations for Single Parents
  • 501(c)(25) - Title-Holding Corporations for Multiple Parents
    • Unrelated Business Income

  • 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations
  • 501(c)(27) - State-Sponsored Workers' Compensation Reinsurance Organizations

• How To Get Tax Help

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Index

[ Click for Table of Contents ]

A

• Advance ruling
• Adverse determination
• Alumni association
• Alumni association
• Appeal procedures
• Application procedures
• Application procedures , In general
• Application procedures , Required inclusions , Bylaws
• Application procedures , Required inclusions , Description of activities
• Application procedures , Required inclusions , Financial data
• Application procedures , Required inclusions , Organizing documents
• Aquatic resources
• Articles of organization
• Assets of organization
• Athletic organization
• Attribution, special rules

B

• Black lung benefit trust
• Board of trade
• Bureau defined
• Business league

C

• Chamber of commerce
• Charitable contributions
• Charitable organization
• Charitable risk pools
• Child care organization
• Children, prevention of cruelty to
• Church
• Clinic
• College bookstore, restaurant
• Community trust
• Contributions, charitable
• Controlled entity, 35%
• Court appeals

D

• Determination letter
• Disclosures, required
• Disclosures, required, Nondeductible contributions
• Disclosures, required, Services available from government
• Discrimination, private school
• Dispositions of donated property
• Disqualified persons
• Dues used for political or legislative activities

E

• Educational organizations
• Educational organizations
• Employees' association
• Endowment fund
• Estimated tax
• Excise tax , Black lung benefit trust
• Excise tax , Lobbying expenditures
• Excise tax , Political expenditures
• Extensions of time

F

• Fair market value, estimate of
• Filing requirements, Employment tax
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms
• Forms , 1023
• Forms , 1023
• Forms , 1023
• Forms , 1023
• Forms , 1023
• Forms , 1024
• Forms , 1024
• Forms , 1024
• Forms , 1024
• Forms , 1040
• Forms , 1128
• Forms , 5578
• Forms , 6069
• Forms , 8274
• Forms , 8282
• Forms , 8283
• Forms , 8300
• Forms , 872-C
• Forms , 8871 , 8872
• Forms , 990
• Forms , 990-BL
• Forms , 990-EZ
• Forms , SS-4
• Forms , W-2
• Forms, 8872
• Forms, 990
• Fraternal societies
• Funeral benefit insurance

G

• Governmental unit
• Grant
• Grant
• Grant , Distinguished from gross receipts
• Grant , From public charity
• Grantor and contributor, reliance on ruling
• Gross receipts from nonmembership sources
• Group exemption letter

H

• Health coverage organization
• Home for the aged
• Homeowners' association
• Hospital
• Hospital

I

• Industrial development
• Instrumentalities
• Insurance, organizations providing
• Integral-part test

L

• Labor organization
• Labor organization
• Law, public interest
• Legislative activity
• Legislative activity
• Loans, organizations providing
• Local benevolent life insurance associations
• Lodge system

M

• Medical research organization
• Membership fee
• Mutual financial organization
• Mutual or cooperative association

N

• Nursing bureau

O

• Organizational changes

P

• Penalties
• Penalties , Failure to allow public inspection
• Penalties , Failure to disclose
• Penalties , Failure to disclose
• Penalties , Failure to disclose
• Perpetual care organization
• Political activity
• Political activity
• Political activity
• Preferred stock
• Private delivery service
• Private foundations
• Private operating foundation
• Public charity
• Public charity
• Public charity
• Public charity , Section 509(a)(1)
• Public charity , Section 509(a)(2)
• Public charity , Section 509(a)(3)
• Public inspection , Exemption applications , Forms 8871 and 8872
• Publicly-supported organization

R

• Real estate board
• Reliance period
• Religious organizations
• Responsiveness test

S

• Scholarship , Organization awarding
• Scholarship , Private school
• Scientific organizations
• Section 501(c)(3) Organizations
• Section 501(c)(3) Organizations
• Section 501(c)(3) organizations
• Section 501(c)(3) Organizations , Educational
• Section 501(c)(3) Organizations , Private foundations
• Section 501(c)(3) Organizations , Public charities
• Single entity
• Social clubs
• Social welfare organization
• Special computation period for new organizations
• Special computation period for new organizations
• Specified organizations
• Sports organization, amateur
• Stock or commodity exchange
• Suggestions
• Support
• Support
• Support
• Support test
• Support test

T

• Taxpayer Advocate
• Technical advice
• Testing for public safety
• TTY/TDD information

U

• User fee

W

• Withdrawal of application
• Withholding information from public
• Workers' compensation reinsurance organization

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