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Affordable Care Act
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Exempt Organization
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Tax Topics

About Tax Map Website
Publication 557
Tax-Exempt Status for Your Organization
(Rev 01/2017)
Introduction, Useful Items and Important Changes

Chapter 1
Application, Approval, and Appeal Procedures

Application Procedures

Forms Required
Required Inclusions
Miscellaneous Procedures

Rulings and Determination Letters

Effective Date of Exemption
Revocation of Exemption

Appeal Procedures

Appeals Office Consideration
Administrative Remedies
Appeal to Courts

Group Exemption Letter

Central Organization Application Procedure
Keeping the Group Exemption Letter in Force
Events Causing Loss of Group Exemption

Chapter 2
Filing Requirements and Required Disclosures

Annual Information Returns

Supporting Organization Annual Information Return

Unrelated Business Income Tax Return

Employment Tax Returns

Political Organization Income Tax Return

Reporting Requirements for a Political Organization

Form 8871
Form 8872

Donee Information Return

Information Provided to Donors

Disclosure of Quid Pro Quo Contributions
Acknowledgment of Charitable Contributions of $250 or More
Acknowledgment of Vehicle Contribution
Qualified Intellectual Property

Report of Cash Received

Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms

Annual Information Return
Public Inspection of Exemption Application
Political Organization Reporting Forms

Required Disclosures

Solicitation of Nondeductible Contributions
Sales of Information or Services Available Free From Government
Dues Used for Lobbying or Political Activities
Prohibited Tax Shelter Transactions

Miscellaneous Rules

Organizational Changes and Exempt Status

Chapter 3
Section 501(c)(3) Organizations

Contributions to 501(c)(3) Organizations

Application for Recognition of Exemption

Organizations Not Required To File Form 1023

Articles of Organization

Organizational Test
Dedication and Distribution of Assets

Educational Organizations and Private Schools

Educational Organizations
Private Schools

Organizations Providing Insurance

Charitable Risk Pools

Other Section 501(c)(3) Organizations

Charitable Organizations
Religious Organizations
Scientific Organizations
Literary Organizations
Amateur Athletic Organizations
Prevention of Cruelty to Children or Animals

Private Foundations and Public Charities

Private Foundations
Public Charities
Private Operating Foundations

Lobbying Expenditures

Chapter 4
Other Section 501(c) Organizations

501(c)(4) - Civic Leagues and Social Welfare Organizations

Specific Organizations

501(c)(5) - Labor, Agricultural and Horticultural Organizations

Labor Organizations
Agricultural and Horticultural 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))

501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations

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

The 85% Requirement
Local Life Insurance Associations
Mutual or Cooperative Associations

501(c)(13) - Cemetery Companies

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

State-Chartered Credit Unions
Other Mutual Financial Organizations

501(c)(19) - Veterans' Organizations

501(c)(21) - Black Lung Benefit Trusts

501(c)(2) - Title-Holding Corporations for Single Parent Corporations

501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations

Unrelated Business Income

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

501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations

501(c)(29) - CO-OP Health Insurance Issuers

New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers

General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement

Additional Guidance for Prospective 501(c)(29) Organizations

Chapter 5
Excise Taxes

Prohibited Tax Shelter Transactions

Entity Level Tax

Excess Benefit Transactions

Tax on Disqualified Persons
Tax on Organization Managers
Excess Benefit Transaction

Excess Business Holdings

Taxable Distributions of Sponsoring Organizations

Taxes on Prohibited Benefits Resulting From Donor Advised Fund Distributions

Excise Taxes on Private Foundations

Excise Taxes on Black Lung Benefit Trusts

Excise Tax on Failure to Meet the Community Health Needs Assessment Requirements

Chapter 6
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You
Low Income Taxpayer Clinics

Appendix. Sample Articles of Organization,