This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income
tax under section
501(a) of the Internal Revenue Code (the Code). It explains the procedures you must follow to obtain an appropriate ruling
or determination letter
recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations.
To qualify for
exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the
Code. Organizations that
are exempt under section 501(a) include those organizations described in section 501(c). Section 501(c) organizations are
covered in this publication.
Chapter 1 provides general information about the procedures for obtaining recognition of tax-exempt status.
Chapter 2 contains information about annual filing requirements and other matters that may affect your organization's tax-exempt
status.
Chapter 3 contains detailed information on various matters affecting section 501(c)(3) organizations, including a section
on the determination of
private foundation status.
Chapter 4 includes separate sections for specific types of organizations described in section 501(c).
Chapter 5 provides information on when excise taxes may be imposed.
Organizations not discussed in this publication.
Certain organizations that may qualify for exemption are not discussed in this publication, although they are included
in the
Organization
Reference Chart . These organizations (and the Code sections that apply to them) are as follows.
Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the
Organization Reference
Chart.
Likewise, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition
programs described in section
529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication.
If you think your
organization falls within one of these categories, contact the Internal Revenue Service (IRS) for any additional information
you need. For telephone
assistance, call
1-877-829-5500.
Check the
Table of Contents at the beginning of this publication to determine whether your organization is described in this
publication. If it is, read the chapter (or section) that applies to your type of organization for the specific information
you must give when
applying for recognition of exemption.
Organization Reference Chart.
This chart enables you to locate at a glance the section of the Code under which your organization might qualify for
exemption. It also shows the
required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any),
and whether or not a
contribution to your organization will be deductible by a donor. It also describes each type of qualifying organization and
the general nature of its
activities.
You may use this chart to determine the Code section that you think applies to your organization. Any correspondence
with the IRS (in requesting
forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section.
Comments and suggestions.
We welcome your comments about this publication and your suggestions for future editions.
You can e-mail us while visiting our website at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
TEGE & Specialty Branch
SE:W:CAR:MP:T:T
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
your correspondence.
If you wish telephone assistance, please call 1-877-829-5500. This toll-free telephone service is available Monday
through Friday from 8:30 a.m. to
4:30 p.m. Eastern time.
