IRS Tax Forms & Publications
The Internal Revenue Service has issued Publication No. 557 for non profit organizations.
Applications for tax exempt status are made on IRS Form 1024 for organizations seeking exemption under Internal Revenue Code Sections 501(c)(4) and 501(c)(7). Also see instructions for Form 1024. Those organizations that are charitable in nature and seeking exemption under Internal Revenue Code Section 501(c)(3) apply on IRS Form 1023 rather than Form 1024.
Annual tax information returns for ALL exempt organizations are filed on IRS Form 990. Also see instructions for Form 990.
Those organizations that have taxable income are also required to file IRS Form 990-T. Also see instructions for Form 990-T.
- IRS Publication 557
- Form 1024 - Exemption Application
- Form 1024 Instructions
- Form 990 - Exempt Organization Annual Information Return
- Form 990 Instructions
- Form 990-T - Exempt Organization Taxable Income Return
- Form 990-T Instructions
- IRS 2010 Report on Exempt Organizations - This 29 page report is the IRS's internal report card on their activities for 2010. It also discusses IRS plans for 2011. The last bullet point at the bottom of page 28 indicates that IRS intends to step up audit activity for 501(c)(4) organizations in 2011.