Tax Information for Private Foundations | |
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Exemption Requirements A brief description of the requirements for exemption under IRC Section 501(c)(3). Private Foundations A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification. The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations Political Campaign Activity by section 501(c)(3) tax-exempt organizations Unrelated Business Income Defined A general description of the unrelated business income tax requirements for tax-exempt organizations. Tax Information for Charitable Organizations Tax information for charitable, religious, scientific, literary, and other organizations exempt under Internal Revenue Code ("IRC") section 501(c)(3). Private Foundations Handbook Scroll down the table of contents for the Internal Revenue Manual to reach the Private Foundations Manual, procedures the IRS uses to administer the tax law rules that apply to private foundations. Employment Taxes for Exempt Organizations Links to information about employment taxes for tax-exempt organizations. |
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