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Tax Help Archives > 2005 > IRS Publications > IRS Publication 557
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| Pub. 557, Tax-Exempt Status for Your Organization |
2005 Tax Year |
Index
A
- Acknowledgement of contributions, Acknowledgement of Charitable Contributions of $250 or More
- Advance ruling, Advance ruling., Advance rulings for newly created organizations.
- Adverse determination, Adverse determination.
- Aged, home for, Home for the aged.
- Agricultural organization, Agricultural and Horticultural Organizations
- Airport, Other organizations.
- Alumni association, Alumni association.
- Amateur athletic organizations, Amateur Athletic Organizations
- Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals
- Appeal procedures, Appeal Procedures
- Application procedures:, Application Procedures, Required Inclusions
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- Bylaws, Bylaws.
- Conformed copy, Conformed copy.
- Description of activities, Description of activities.
- Employer identification number, Required Inclusions
- Financial data, Financial data.
- Organizing documents, Organizing documents.
- Aquatic resources, Agricultural and Horticultural Organizations
- Articles of organization, Articles of Organization
- Assistance (see Tax help)
- Athletic organization, Athletic organization., Amateur Athletic Organizations
- Attorney's fees, Acceptance of attorneys' fees.
- Attribution, special rules, Special rules of attribution.
C
- Cemetery company, 501(c)(13) — Cemetery Companies
- Chamber of commerce, Chamber of commerce.
- Change in legal structure, Organizational changes and exempt status.
- Charitable contributions, Acknowledgement of Charitable Contributions of $250 or More, Contributions
- Charitable organization, 3. Section 501(c)(3) Organizations, Charitable Organizations
- Charitable risk pools, Charitable Risk Pools
- Child care organization, Child care organizations.
- Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals
- Church:, Churches.
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- Integrated auxiliaries, Integrated auxiliaries.
- Civic leagues, 501(c)(4) — Civic Leagues and Social Welfare Organizations
- Clinic, Clinic.
- College bookstore, restaurant, College book stores, cafeterias, restaurants, etc.
- Comments on publication, Comments and suggestions.
- Community association, Other organizations.
- Community nursing bureau, Community nursing bureau.
- Community trust, Community Trusts
- Contributions, charitable, Acknowledgement of Charitable Contributions of $250 or More, Contributions
- Court appeals, Appeal to Courts
- Credit union, 501(c)(14) — Credit Unions and Other Mutual Financial Organizations
D
- Determination letter, Rulings and Determination Letters
- Disclosures, required:, Disclosure of Quid Pro Quo Contributions
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- Dues used for lobbying, Dues Used for Lobbying or Political Activities
- Nondeductible contributions, Solicitation of Nondeductible Contributions
- Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions
- Services available from government, Penalties.
- Dispositions of donated property, Donee Information Return
- Disqualified persons, Disqualified persons.
- Domestic fraternal society, Domestic Fraternal Societies (501(c)(10))
- Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities.
E
- Educational organizations, Educational Organizations, Educational organizations.
- Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) — Employees' Associations
- Employment taxes, Employment Tax Returns
- Endowment fund, Endowment funds.
- Estimated tax, Estimated tax.
- Excess benefit transaction:, Excess benefit transaction.
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- Date occurs, Date excess benefit transaction occurs.
- Disqualified person, Tax on disqualified persons., Disqualified person.
- Disqualified person:
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- Controlled entity, 35%, 35% controlled entity.
- Family members, Family members.
- Substantial influence, Persons not considered to have substantial influence.
- Disregarded benefits, Disregarded benefits.
- Excise tax, Excise tax on excess benefit transactions.
- Initial contracts, Special exception for initial contracts.
- Organization managers, Tax on organization managers.
- Reasonable compensation, Reasonable compensation.
- Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction.
- Excise tax:
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- Black lung benefit trust, Excise taxes.
- Lobbying expenditures, Tax on excess expenditures to influence legislation., Tax on disqualifying lobbying expenditures.
- Political expenditures, Excise taxes on political expenditures.
- Private foundations, Excise taxes on private foundations.
- Exempt function, Political Organization Income Tax Return
- Exempt purposes, 3. Section 501(c)(3) Organizations
- Extensions of time, Extensions of time for filing.
F
- Facts and circumstances test, Facts and circumstances test.
- Fair market value, estimate of, Good faith estimate of fair market value.
- Filing requirements:, Annual Information Returns
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- Annual information returns, Annual Information Returns
- Donee information return, Donee Information Return
- Due date, Political Organization Income Tax Return
- Employment tax, Employment Tax Returns
- Excise tax, Excise taxes on private foundations.
- Political organization, Political Organization Income Tax Return
- Private foundations, Form 990–PF.
- Unrelated business income, Unrelated Business Income Tax Return
- Forms:, Forms Required
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- 1023, Forms Required, Administrative Remedies, 270-day period., Information required for subordinate organizations., Annual return., Form 1023., Organizations Not Required To File Form 1023, Private Schools, When to file notice., Lobbying Expenditures, Volunteer fire companies.
- 1024, Forms Required, Application made under wrong paragraph of section 501(c)., Annual return., 501(c)(4) — Civic Leagues and Social Welfare 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)), 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, 501(c)(13) — Cemetery Companies, 501(c)(19) — Veterans' Organizations, 501(c)(20) — Group Legal Services Plan Organizations, 501(c)(2) — Title-Holding Corporations for Single Parents, 501(c)(25) — Title-Holding Corporations or Trusts for Multiple Parents
- 1040, Effect on employees.
- 1065, Annual Information Returns
- 1120–POL, Political Organization Income Tax Return
- 1128, Central organizations
- 2848, Power of attorney., Representation.
- 4720, Tax on excess expenditures to influence legislation.
- 5578, Certification.
- 5768, Making the election.
- 6069, Tax treatment of donations.
- 8274, FICA tax exemption election.
- 8282, Dispositions of donated property.
- 8283, Form 8283.
- 8300, Report of Cash Received
- 8718, Forms Required, Power of attorney.
- 872–C, 5-year advance ruling period., Advance rulings for newly created organizations.
- 8821, Representation.
- 8871, Reporting Requirements for a Political Organization, Annual return.
- 8872, Reporting Requirements for a Political Organization, Annual return.
- 990, Keeping the Group Exemption Letter in Force, Annual Information Returns, Forms 990 and 990–EZ., Annual return., Making the election.
- 990–BL, Annual Information Returns,
- 990–EZ, Forms 990 and 990–EZ., Form 990–EZ.
- 990–PF, Form 990–PF., Excise taxes on private foundations.
- 990–T, Unrelated Business Income Tax Return
- SS–4, Required Inclusions, Employer identification number.
- W–2, Revoking the election.
- Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8))
- Fraternal societies, Organizations subject to requirements., 501(c)(8) and 501(c)(10) — Fraternal Beneficiary Societies and Domestic Fraternal Societies
- Free tax services, 5. How To Get Tax Help
- Funeral benefit insurance, Burial and funeral benefit insurance organization.
G
- Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts.
- Governmental unit, Governmental units.
- Grant:
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- Distinguished from gross receipts, Grants.
- Exclusion for unusual grant, Unusual grants., Unusual grants.
- From public charity, Grants from public charities., Grants from public charities.
- Grantor and contributor, reliance on ruling, Reliance by grantors and contributors.
- Gross receipts from nonmembership sources, Gross receipts from nonmembership sources.
- Group exemption letter, Group Exemption Letter
L
- Labor organization, Organizations subject to requirements., Labor Organizations
- Law, public interest, Public-interest law firms.
- Legislative activity, Lobbying Expenditures, Legislative activity.
- Literary organizations, Literary Organizations
- Loans, organizations providing, Organization providing loans.
- Lobbying expenditures, Lobbying Expenditures
- Local benevolent life insurance associations, Local Life Insurance Associations
- Local employees' association, Local Employees' Associations (501(c)(4))
- Lodge system, Lodge system.
P
- Payments for terroristic attacks, Payments made as a result of September 11, 2001 Terrorist Attacks.
- Penalties:, Penalties for failure to file.
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- Failure to allow public inspection, Penalties.
- Failure to disclose, Penalty for failure to disclose., Penalties., Penalty.
- Failure to file, Penalties for failure to file.
- Perpetual care organization, Perpetual care organization.
- Political activity, Dues Used for Lobbying or Political Activities, Political activity., Political activity.
- Political organization:
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- Income tax return, Political Organization Income Tax Return
- Taxable income, Political Organization Income Tax Return
- Power of attorney, Power of attorney.
- Preferred stock, Common and preferred stock.
- Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals
- Private delivery service, Private delivery service.
- Private foundations, Private Foundations
- Private operating foundation, Private Operating Foundations
- Private school, Private Schools, Racially Nondiscriminatory Policy
- Public charity:
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- Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts.
- Grant from, Grants from public charities.
- Section 509(a)(1), Section 509(a)(1) Organizations
- Section 509(a)(2), Section 509(a)(2) Organizations
- Section 509(a)(3), Section 509(a)(3) Organizations
- Section 509(a)(4), Section 509(a)(4) Organizations
- Support test, One-third support test., One-third support test.
- Public inspection:
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- Annual return, Annual return.
- Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
- Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
- Public-interest law firm, Public-interest law firms.
- Publications (see Tax help)
- Publicly-supported organization, Publicly-supported organizations., Qualifying As Publicly Supported
- Publicly-supported organization:
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- Attraction of public support , Attraction of public support requirement.
- Ten-percent-of-support, Ten-percent-of-support requirement.
R
- Racial composition, How to determine racial composition.
- Racially nondiscriminatory policy, Racially Nondiscriminatory Policy
- Real estate board, Real estate board.
- Recognition of exemption, application, Application for Recognition of Exemption
- Reliance period, Reliance period.
- Religious organizations, Religious Organizations
- Requests other than applications, Miscellaneous Procedures
- Responsiveness test, Responsiveness test.
- Revised Form 1023 (Rev. October 2004), Publication 557 - Introductory Material
- Revocation of exemption, Revocation or Modification of Exemption
- Ruling letter, Rulings and Determination Letters
S
- Scholarship:
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- Private school, Scholarship and loan programs.
- Scholarships, Scholarships.
- School, private, Private Schools
- Scientific organizations, Scientific Organizations
- Section 501(c)(3) organizations:
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- Amateur athletic, Amateur Athletic Organizations
- Literary, Literary Organizations
- Prevention of cruelty, Prevention of Cruelty to Children or Animals
- Private foundations, Private Foundations and Public Charities
- Public charities, Public Charities
- Qualifications, 3. Section 501(c)(3) Organizations
- Religious, Religious Organizations
- Scientific, Scientific Organizations
- Section 501(c)(3) Organizations:
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- Charitable, Charitable Organizations
- Educational, Educational Organizations and Private Schools
- Single entity, Single entity.
- Social clubs, Organizations subject to requirements., 501(c)(7) — Social and Recreation Clubs
- Social welfare organization, Organizations subject to requirements., 501(c)(4) — Civic Leagues and Social Welfare Organizations
- Special computation period for new organizations, Special computation period for new organizations., Special computation period for new organizations.
- Specified organizations, Specified organizations.
- Sports organization, amateur, Qualified amateur sports organization.
- State-sponsored:, 501(c)(26) — State-Sponsored High-Risk Health Coverage Organizations
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- High-risk health coverage organization, 501(c)(26) — State-Sponsored High-Risk Health Coverage Organizations
- Workers' compensation reinsurance organization, 501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organizations
- Stock or commodity exchange, Stock or commodity exchange.
- Suggestions for publication, Comments and suggestions.
- Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17))
- Support, Support., Support from a governmental unit., Support from the general public.
- Support test:, One-third support test.
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- Facts and circumstances, Facts and circumstances test.
- One-third, One-third support test.
- Public charity, One-third support test.
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