Index of Publication 557 - Tax-Exempt Status for Your Organization

A

Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More

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

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, Amateur Athletic Organizations, Athletic organization.

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, Contributions to 501(c)(3) Organizations, Acknowledgment of Charitable Contributions of $250 or More

Charitable organization, Charitable Organizations, Section 501(c)(3) 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, Contributions to 501(c)(3) Organizations, Acknowledgment of Charitable Contributions of $250 or More

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:

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, 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:

Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006.

Dues used for political or legislative activities, Deduction not allowed for dues used for political or legislative activities., Dues Used for Lobbying or Political 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

Disqualified person, Tax on Disqualified Persons, 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.

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., Excise Taxes on Private Foundations

Exempt function, Political Organization Income Tax Return

Exempt purposes, Section 501(c)(3) Organizations

Exemption for terrorist organization, Non-exemption for terrorist 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 (FMV).

Filing requirements:

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., 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

Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations

Forms:

1023, Volunteer fire companies., When to file application., Lobbying Expenditures, Administrative Remedies, 270-day period., Forms Required, Information required for subordinate organizations., Form 1023., Organizations Not Required To File Form 1023, In the case of a tax-exempt organization..., Private Schools

1024, 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)), 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc., 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(19) - Veterans' Organizations, 501(c)(13) - Cemetery Companies, Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), Forms Required, Application made under wrong paragraph of section 501(c)., In the case of a tax-exempt organization..., 501(c)(7) - Social and Recreation Clubs

1040, Effect on employees.

1065, Annual Information Returns

1120–POL, Political Organization Income Tax Return

1128, Central organizations.

2848, Representation., Power of attorney.

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.

8821, Representation.

8871, Reporting Requirements for a Political Organization, In the case of a tax-exempt organization...

8872, Reporting Requirements for a Political Organization, In the case of a tax-exempt organization...

990, Making the election., Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, In the case of a tax-exempt organization...

990-BL, , Annual Information Returns

990-EZ, Forms 990 and 990-EZ, Form 990-EZ.

990-PF, Excise taxes on private foundations., 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, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal organizations (section 501(c)(8)...

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

H

Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations

Help, See: Tax help

High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations

Home for the aged, Home for the aged.

Homeowners' association, Homeowners' associations.

Horticultural organization, Agricultural and Horticultural Organizations

Hospital, Hospital., Hospitals and medical research organizations.

I

Inactive organization, Organizational Changes and Exempt Status

Industrial development, Other organizations.

Instrumentalities, Instrumentalities.

Insurance, organizations providing, Organizations Providing Insurance

Integral-part test, Integral-part test.

L

Labor organization, Labor Organizations, Labor unions (section 501(c)(5)),

Law, public interest, Public-interest law firms.

Legislative activity, Legislative activity., Lobbying Expenditures

Listed transaction, Prohibited tax shelter transaction.

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.

Membership fee, Membership fees., Membership fees distinguished from gross receipts.

Modification of exemption, Revocation or Modification of Exemption

More information, See: Tax help

Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations

Mutual or cooperative association, Mutual or Cooperative Associations

N

Nursing bureau, Community nursing bureau.

O

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

Organization assets, Dedication and Distribution of Assets

Dedication, Dedication.

Distribution, Distribution.

Organizational changes, Organizational Changes and Exempt Status

P

Penalties:

Failure to allow public inspection, Penalties

Failure to disclose, Penalties., Penalty., Penalty for failure to disclose.

Failure to file, Penalties for failure to file.

Perpetual care organization, Perpetual care organization.

Political activity, Political activity., Dues Used for Lobbying or Political Activities, 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

Prohibited tax shelter transactions:

Entity managers, Entity manager.

Entity managers excise tax, Manager Level Tax

Listed transaction, Prohibited tax shelter transaction.

Prohibited reportable transactions, Prohibited tax shelter transaction.

Subsequently listed transaction, Subsequently listed transaction.

Tax-exempt entities, Tax-exempt entities.

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, In the case of a tax-exempt organization...

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:

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

Religious organizations, Religious Organizations

Requests other than applications, Requests other than applications.

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:

Charitable, Charitable Organizations

Educational, Educational Organizations and Private Schools

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

Single entity, Single entity.

Social clubs, Social clubs (section 501(c)(7)),, 501(c)(7) - Social and Recreation Clubs

Social welfare organization, 501(c)(4) - Civic Leagues and Social Welfare Organizations, Social welfare organizations (section 501(c)(4)),

Specified organizations, Specified organizations.

Sports organization, amateur, Qualified amateur sports organization.

State-sponsored:

High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations

Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation 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:

Facts and circumstances, Facts and circumstances test.

One-third, One-third support test.

Public charity, One-third support test.

Supporting organization, Supporting organization transactions occurring after July 25, 2006.

T

Tax help, 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 Parent Corporations

TTY/TDD information, 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, Power of attorney., User fee.

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) - Qualified State-Sponsored Workers' Compensation Organizations