| Publication 557 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
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.
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, 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, 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, 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, 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
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.
-
- 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.
- 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, 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, 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.
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