Publication 557 (3/2005), Tax-Exempt Status for Your Organization

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

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.

B

Black lung benefit trust, 501(c)(21) — Black Lung Benefit Trusts
Board of trade, Board of trade.
Bureau defined, Bureau defined.
Burial benefit insurance, Burial and funeral benefit insurance organization.
Business income, unrelated, Unrelated Business Income Tax Return
Business league, 501(c)(6) — Business Leagues, Etc.

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.

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

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.

Date occurs, Date excess benefit transaction occurs.

Disqualified person, Tax on disqualified persons., Disqualified person.

Disqualified person:

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:

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

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

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:

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

O

One-third support test, One-third support test.

Organization assets:, Dedication and Distribution of Assets

Dedication, Dedication.
Distribution, Distribution.

Organization Reference Chart, 5. How To Get Tax Help

Organizational changes, Organizational changes and exempt status.

P

Payments for terroristic attacks, Payments made as a result of September 11, 2001 Terrorist Attacks.

Penalties:, Penalties for failure to file.

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:

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:

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:

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:

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:

Private school, Scholarship and loan programs.

Scholarships, Scholarships.

School, private, Private Schools

Scientific organizations, Scientific Organizations

Section 501(c)(3) organizations:

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:

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

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.

Facts and circumstances, Facts and circumstances test.
One-third, One-third support test.
Public charity, One-third support test.

T

Tax help, 5. How To Get Tax Help
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Technical advice, Appeals Office Consideration
Testing for public safety, Section 509(a)(4) Organizations
Title-holding corporation, 501(c)(2) — Title-Holding Corporations for Single Parents
TTY/TDD information, 5. How To Get Tax Help

U

Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17))
Unrelated business income, Unrelated Business Income Tax Return
Unusual grants, Unusual grants., Unusual grants.
User fee, User fee., Power of attorney.

V

Veterans' organization, 501(c)(19) — Veterans' Organizations
Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9))
Volunteer fire company, Volunteer fire companies.

W

War veterans' organization, 501(c)(19) — Veterans' Organizations
Withdrawal of application, Withdrawal of application.
Withholding information from public, Requests for withholding of information from the public.
Workers' compensation reinsurance organization, 501(c)(27) — State-Sponsored Workers' Compensation Reinsurance Organizations

Index

A

B

C

D

E

F

G

H

I

L

M

N

O

P

R

S

T

U

V

W