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Index of Publication 557 - Tax-Exempt Status for Your OrganizationTOC
A
Adverse determination, Adverse determination.
Aged, home for, Home for the aged.
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
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.
Articles of organization, Articles of Organization
Assistance, See: Tax help
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.
Business income, unrelated, Unrelated Business Income Tax Return
D
Determination letter, Rulings and Determination Letters
Disclosures, required:
Nondeductible contributions, Solicitation of Nondeductible Contributions
Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions
Services available from government, Failure by an organization to make the required...
Dispositions of donated property, Donee Information Return
Disqualified persons, Disqualified persons.
Domestic fraternal society, Domestic Fraternal Societies (501(c)(10))
Donor advised funds:
F
Facts and circumstances test, Facts and circumstances test.
Fair market value, estimate of, Good faith estimate of fair market value (FMV).
Filing requirements:
Annual information returns, Annual Information Returns
Donee information return, Donee Information Return
Employment tax, Employment Tax Returns
Private foundations, Form 990-PF
Unrelated business income, Unrelated Business Income Tax Return
Forms:
Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8))
Free tax services, How To Get Tax Help
G
Governmental unit, Governmental units.
Grant:
Distinguished from gross receipts, Grants.
Exclusion for unusual grant, Unusual grants., Unusual grants.
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
I
Industrial development, Other organizations.
Instrumentalities, Instrumentalities.
Insurance, organizations providing, Organizations Providing Insurance
Integral-part test, Integral-part test.
L
Law, public interest, Public-interest law firms.
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.
M
Medical research organization, Medical research organization.
Medicare and Medicaid payments, Medicare and Medicaid payments.
Modification of exemption, Revocation or Modification of Exemption
More information, See: Tax help
Mutual or cooperative association, Mutual or Cooperative Associations
N
O
One-third support test, One-third support test.
Organization assets, Dedication and Distribution of Assets
Dedication, Dedication.
Distribution, Distribution.
P
Penalties:
Failure to allow public inspection, Penalties
Perpetual care organization, Perpetual care organization.
Political organization:
Power of attorney, Power of attorney.
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
Prohibited tax shelter transactions:
Entity managers, Entity manager.
Entity managers excise tax, Manager Level Tax
Prohibited reportable transactions, Prohibited tax shelter transaction.
Subsequently listed transaction, Subsequently listed transaction.
Tax-exempt entities, Tax-exempt entities.
Public-interest law firm, Public-interest law firms.
Publications, See: Tax help
Publicly supported organization:
Attraction of public support, Attraction of public support requirement.
Ten-percent-of-support, Ten-percent-of-support requirement.
R
Racially nondiscriminatory policy, Racially Nondiscriminatory Policy
Real estate board, Real estate board.
Recognition of exemption, application, Application for Recognition of Exemption
Religious organizations, Religious Organizations
Requests other than applications, Requests other than applications.
Responsiveness test, Responsiveness test.
S
Scholarship:
Scholarships, Scholarships.
School, private, Private Schools
Scientific organizations, Scientific Organizations
Section 501(c)(3) Organizations:
Section 501(c)(3) organizations:
Public charities, Public Charities
Single entity, Single entity.
Specified organizations, Specified organizations.
Sports organization, amateur, Qualified amateur sports organization.
State-sponsored:
Stock or commodity exchange, Stock or commodity exchange.
Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17))
Support test:
Facts and circumstances, Facts and circumstances test.
Public charity, One-third support test.
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.
TOC