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2012 Free State Tax Filing

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2012 Free State Tax Filing

2012 free state tax filing 5. 2012 free state tax filing   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 2012 free state tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2012 free state tax filing Free help with your tax return. 2012 free state tax filing    Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 free state tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 free state tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 free state tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 free state tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 free state tax filing To find the nearest VITA or TCE site, visit IRS. 2012 free state tax filing gov or call 1-800-906-9887. 2012 free state tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 free state tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 free state tax filing aarp. 2012 free state tax filing org/money/taxaide or call 1-888-227-7669. 2012 free state tax filing   For more information on these programs, go to IRS. 2012 free state tax filing gov and enter “VITA” in the search box. 2012 free state tax filing Internet. 2012 free state tax filing IRS. 2012 free state tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 free state tax filing Apply for an Employer Identification Number (EIN). 2012 free state tax filing Go to IRS. 2012 free state tax filing gov and enter Apply for an EIN in the search box. 2012 free state tax filing Request an Electronic Filing PIN by going to IRS. 2012 free state tax filing gov and entering Electronic Filing PIN in the search box. 2012 free state tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 free state tax filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 free state tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 free state tax filing Check the status of your amended return. 2012 free state tax filing Go to IRS. 2012 free state tax filing gov and enter Where's My Amended Return in the search box. 2012 free state tax filing Download forms, instructions, and publications, including some accessible versions. 2012 free state tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 free state tax filing gov or IRS2Go. 2012 free state tax filing Tax return and tax account transcripts are generally available for the current year and past three years. 2012 free state tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 free state tax filing gov. 2012 free state tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 free state tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 free state tax filing gov. 2012 free state tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 free state tax filing gov or IRS2Go. 2012 free state tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 free state tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 free state tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 free state tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 free state tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 free state tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 free state tax filing gov. 2012 free state tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 free state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 free state tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 free state tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 free state tax filing Visit AARP's website to find the nearest Tax-Aide location. 2012 free state tax filing Research your tax questions. 2012 free state tax filing Search publications and instructions by topic or keyword. 2012 free state tax filing Read the Internal Revenue Code, regulations, or other official guidance. 2012 free state tax filing Read Internal Revenue Bulletins. 2012 free state tax filing Sign up to receive local and national tax news by email. 2012 free state tax filing Phone. 2012 free state tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 free state tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 free state tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 free state tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 free state tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 free state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 free state tax filing Most VITA and TCE sites offer free electronic filing. 2012 free state tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 free state tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 free state tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 free state tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 free state tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 free state tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 free state tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 free state tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 free state tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 free state tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2012 free state tax filing You should receive your order within 10 business days. 2012 free state tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 free state tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 free state tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 free state tax filing Call to ask tax questions, 1-800-829-1040. 2012 free state tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 free state tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 free state tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 free state tax filing gsa. 2012 free state tax filing gov/fedrelay. 2012 free state tax filing Walk-in. 2012 free state tax filing You can find a selection of forms, publications and services — in-person, face-to-face. 2012 free state tax filing Products. 2012 free state tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 free state tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 free state tax filing Services. 2012 free state tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 free state tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 free state tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2012 free state tax filing No appointment is necessary—just walk in. 2012 free state tax filing Before visiting, check www. 2012 free state tax filing irs. 2012 free state tax filing gov/localcontacts for hours of operation and services provided. 2012 free state tax filing Mail. 2012 free state tax filing You can send your order for forms, instructions, and publications to the address below. 2012 free state tax filing You should receive a response within 10 business days after your request is received. 2012 free state tax filing  Internal Revenue Service 1201 N. 2012 free state tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 free state tax filing    The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 free state tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 free state tax filing What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. 2012 free state tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 free state tax filing You face (or your business is facing) an immediate threat of adverse action. 2012 free state tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 free state tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 free state tax filing Here's why we can help: TAS is an independent organization within the IRS. 2012 free state tax filing Our advocates know how to work with the IRS. 2012 free state tax filing Our services are free and tailored to meet your needs. 2012 free state tax filing We have offices in every state, the District of Columbia, and Puerto Rico. 2012 free state tax filing How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2012 free state tax filing irs. 2012 free state tax filing gov/advocate, or call us toll-free at 1-877-777-4778. 2012 free state tax filing How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 free state tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 free state tax filing irs. 2012 free state tax filing gov/sams. 2012 free state tax filing Low Income Taxpayer Clinics. 2012 free state tax filing    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2012 free state tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 free state tax filing Visit www. 2012 free state tax filing TaxpayerAdvocate. 2012 free state tax filing irs. 2012 free state tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 free state tax filing Prev  Up  Next   Home   More Online Publications
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Understanding Your CP210/CP220 Notice

We made change(s) for the tax year specified on the notice.


What you need to do

  • Read your notice carefully - it explains the changes we made to your tax account.
  • If you agree, make your payment (if you have a balance) by your due date. Go to the payments page to find out more about your payment options.
  • If you disagree, contact us at the toll-free number on the top right corner of your notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. The notice says "Based on the information you provided, we changed your 200X Form XXXX to correct your...", but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?

A. Please contact us at the number listed on the top right corner of your notice for specific information about your tax return. 

Q. What do I say when I call the IRS?

A. Mention that you received a CP210 or CP 220 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. 

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice. 

Q. What happens if I can't pay the full amount I owe?

A. See if you may be able to set up a payment plan through our Online Payment Agreement Application

Q. Am I charged interest on the money I owe?

A. If you don't full pay the amount you owe by the date on your notice, interest will accrue on the unpaid balance after that date. 

Q. Will I receive a penalty if I can't pay the full amount?

A. Yes, you'll receive a late payment penalty if you did not pay the tax in full. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. 

Q. What if I'm due a refund and haven't received it within 2-3 weeks?

A. If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice. 

Q. Will I receive information about the interest that I need to report on my next tax return?

A. If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return. 

Q. What if I need to make another correction to my account?

A. You'll need to file an amended return. 

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059. 

Q. What if I think I’m a victim of identity theft?

A. Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

  • Consider filing your taxes electronically in the future if you did not file this return electronically. Filing online can help you avoid mistakes. Learn more about e-file.

 

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2012 Free State Tax Filing

2012 free state tax filing Publication 557 - Additional Material Table of Contents Appendix. 2012 free state tax filing Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 2012 free state tax filing Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2012 free state tax filing 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 2012 free state tax filing No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2012 free state tax filing 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 2012 free state tax filing Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 2012 free state tax filing 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 2012 free state tax filing , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 2012 free state tax filing Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 2012 free state tax filing Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 2012 free state tax filing    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 2012 free state tax filing Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 2012 free state tax filing    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 2012 free state tax filing    4Deductible as a business expense to the extent allowed by section 192. 2012 free state tax filing    5Deductible as a business expense to the extent allowed by section 194A. 2012 free state tax filing 6Application is by letter to the address shown on Form 8718. 2012 free state tax filing A copy of the organizing document should be attached and the letter should be signed by an officer. 2012 free state tax filing    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 2012 free state tax filing    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 2012 free state tax filing    9Although the organization files a partnership return, all distributions are deemed dividends. 2012 free state tax filing The members are not entitled to pass through treatment of the organization's income or expenses. 2012 free state tax filing    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 2012 free state tax filing    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 2012 free state tax filing    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 2012 free state tax filing Use Form 1024 if applying for recognition under section 501(c)(4). 2012 free state tax filing    13See section 501(c)(29) for details. 2012 free state tax filing    14See Revenue Procedure 2012-11, sec. 2012 free state tax filing 4. 2012 free state tax filing 01, 2012-7 I. 2012 free state tax filing R. 2012 free state tax filing B. 2012 free state tax filing 368, for details. 2012 free state tax filing Appendix. 2012 free state tax filing Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 2012 free state tax filing You should bear in mind that requirements for these instruments may vary under applicable state law. 2012 free state tax filing See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 2012 free state tax filing DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 2012 free state tax filing Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 2012 free state tax filing Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free state tax filing Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 2012 free state tax filing No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2012 free state tax filing Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free state tax filing   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 2012 free state tax filing ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2012 free state tax filing Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 2012 free state tax filing   In witness whereof, we have hereunto subscribed our names this day of , 20. 2012 free state tax filing Appendix. 2012 free state tax filing Sample Articles of Organization, continued Draft B The Charitable Trust. 2012 free state tax filing Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 2012 free state tax filing ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free state tax filing Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 2012 free state tax filing The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 2012 free state tax filing Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 2012 free state tax filing No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 2012 free state tax filing No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 2012 free state tax filing b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 2012 free state tax filing On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2012 free state tax filing The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 2012 free state tax filing Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 2012 free state tax filing The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 2012 free state tax filing c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2012 free state tax filing It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free state tax filing d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 2012 free state tax filing Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free state tax filing An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 2012 free state tax filing All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 2012 free state tax filing Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 2012 free state tax filing The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 2012 free state tax filing Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 2012 free state tax filing Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 2012 free state tax filing  None of the trustees shall be required to furnish any bond or surety. 2012 free state tax filing None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 2012 free state tax filing  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 2012 free state tax filing A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 2012 free state tax filing  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 2012 free state tax filing Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 2012 free state tax filing a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 2012 free state tax filing No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 2012 free state tax filing b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 2012 free state tax filing c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 2012 free state tax filing d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 2012 free state tax filing e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 2012 free state tax filing f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 2012 free state tax filing Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 2012 free state tax filing Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 2012 free state tax filing Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 2012 free state tax filing Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 2012 free state tax filing No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 2012 free state tax filing No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 2012 free state tax filing Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 2012 free state tax filing Trustee Trustee Prev  Up  Next   Home   More Online Publications