What is your responsibility as a 501 (c)(3) Agency

IRS Publication 557,
Tax-Exempt Status for Your Organization
Revised: 06/2008

Table of Contents

• Publication 557 - Introductory Material
  • What's New
  • Introduction
• 1. Application, Approval, and Appeal Procedures
  • Introduction
  • Topics - This chapter discusses:
  • Application Procedures
  • Forms Required
  • Required Inclusions
  • Miscellaneous Procedures
  • Rulings and Determination Letters
  • Effective Date of Exemption
  • Revocation or Modification of Exemption
  • Appeal Procedures
  • Appeals Office Consideration
  • EO Technical 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
• 2. Filing Requirements and Required Disclosures
  • Introduction
  • Topics - This chapter discusses:
  • Useful Items - You may want to see:
  • Annual Information Returns
  • Unrelated Business Income Tax Return
    • Estimated tax.
  • Employment Tax Returns
    • Exception.
    • FUTA tax exception.
    • FICA tax exemption election.
    • Revoking the election.
    • Definition