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File 1040ez online free 3. File 1040ez online free   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. File 1040ez online free Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. File 1040ez online free Certain contracts held by a charitable remainder trust. File 1040ez online free Excise Taxes. File 1040ez online free Indoor tanning services. File 1040ez online free Application for Recognition of ExemptionPolitical activity. File 1040ez online free Private delivery service. File 1040ez online free Amendments to organizing documents required. File 1040ez online free How to show reasonable action and good faith. File 1040ez online free Not acting reasonably and in good faith. File 1040ez online free Prejudicing the interest of the Government. File 1040ez online free Procedure for requesting extension. File 1040ez online free More information. File 1040ez online free Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. File 1040ez online free Grass roots expenditures. File 1040ez online free Lobbying nontaxable amount. File 1040ez online free Grass roots nontaxable amount. File 1040ez online free Organization that no longer qualifies. File 1040ez online free Tax on organization. File 1040ez online free Tax on managers. File 1040ez online free Taxes on organizations. File 1040ez online free Taxes on managers. File 1040ez online free Political expenditures. File 1040ez online free Correction of expenditure. File 1040ez online free Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. File 1040ez online free Religious. File 1040ez online free Charitable. File 1040ez online free Scientific. File 1040ez online free Testing for public safety. File 1040ez online free Literary. File 1040ez online free Educational. File 1040ez online free Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). File 1040ez online free The prevention of cruelty to children or animals. File 1040ez online free To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. File 1040ez online free A trust is a fund or foundation and will qualify. File 1040ez online free However, an individual or a partnership will not qualify. File 1040ez online free Examples. File 1040ez online free   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. File 1040ez online free Child care organizations. File 1040ez online free   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. File 1040ez online free Instrumentalities. File 1040ez online free   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). File 1040ez online free Examples of a qualifying instrumentality might include state schools, universities, or hospitals. File 1040ez online free However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. File 1040ez online free A state or municipality itself does not qualify for exemption. File 1040ez online free Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications for recognition of exemption, Articles of Organization, Educational organizations and private schools, Organizations providing insurance, Other section 501(c)(3) organizations, Private foundations and public charities, and Lobbying expenditures. File 1040ez online free Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. File 1040ez online free Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. File 1040ez online free Fundraising events. File 1040ez online free   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. File 1040ez online free This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. File 1040ez online free   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. File 1040ez online free If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. File 1040ez online free You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. File 1040ez online free See Disclosure of Quid Pro Quo Contributions in chapter 2. File 1040ez online free Exemption application not filed. File 1040ez online free   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. File 1040ez online free Separate fund—contributions that are deductible. File 1040ez online free   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. File 1040ez online free   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. File 1040ez online free A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. File 1040ez online free Personal benefit contracts. File 1040ez online free   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. File 1040ez online free   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. File 1040ez online free Certain annuity contracts. File 1040ez online free   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). File 1040ez online free Certain contracts held by a charitable remainder trust. File 1040ez online free   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. File 1040ez online free Excise tax. File 1040ez online free   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. File 1040ez online free The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. File 1040ez online free Excise Taxes. File 1040ez online free   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. File 1040ez online free Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. File 1040ez online free Indoor tanning services. File 1040ez online free   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. File 1040ez online free For more information, go to IRS. File 1040ez online free gov and select Affordable Care Act Tax Provisions. File 1040ez online free Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. File 1040ez online free For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. File 1040ez online free See the organization headings that follow for specific information your organization may need to provide. File 1040ez online free Form 1023. File 1040ez online free   Your organization must file its application for recognition of exemption on Form 1023. File 1040ez online free See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. File 1040ez online free Some organizations are not required to file Form 1023. File 1040ez online free See Organizations Not Required To File Form 1023, later. File 1040ez online free    Additional information to help you complete your application can be found online. File 1040ez online free Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. File 1040ez online free See Exemption Requirements - Section 501(c)(3) Organizations. File 1040ez online free   Form 1023 and accompanying statements must show that all of the following are true. File 1040ez online free The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. File 1040ez online free ) specified in the introduction to this chapter. File 1040ez online free No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. File 1040ez online free You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. File 1040ez online free The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. File 1040ez online free See Political activity, next, and Lobbying Expenditures , near the end of this chapter. File 1040ez online free Political activity. File 1040ez online free   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). File 1040ez online free Such participation or intervention includes the publishing or distributing of statements. File 1040ez online free   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. File 1040ez online free Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. File 1040ez online free Effective date of exemption. File 1040ez online free   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. File 1040ez online free These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. File 1040ez online free If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. File 1040ez online free Otherwise, exemption will be recognized only from the date of receipt. File 1040ez online free The date of receipt is the date of the U. File 1040ez online free S. File 1040ez online free postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. File 1040ez online free Private delivery service. File 1040ez online free   If a private delivery service designated by the IRS, rather than the U. File 1040ez online free S. File 1040ez online free Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. File 1040ez online free The following private delivery services have been designated by the IRS. File 1040ez online free DHL Express (DHL): DHL “Same Day” Service. File 1040ez online free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 1040ez online free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 1040ez online free M. File 1040ez online free , UPS Worldwide Express Plus, and UPS Worldwide Express. File 1040ez online free Amendments to organizing documents required. File 1040ez online free   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. File 1040ez online free If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. File 1040ez online free Extensions of time for filing. File 1040ez online free   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. File 1040ez online free Automatic 12-month extension. File 1040ez online free Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. File 1040ez online free To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. File 1040ez online free 9100-2. File 1040ez online free ” Discretionary extensions. File 1040ez online free An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. File 1040ez online free How to show reasonable action and good faith. File 1040ez online free   An organization acted reasonably and showed good faith if at least one of the following is true. File 1040ez online free The organization requests relief before its failure to file is discovered by the IRS. File 1040ez online free The organization failed to file because of intervening events beyond its control. File 1040ez online free The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. File 1040ez online free The organization reasonably relied upon the written advice of the IRS. File 1040ez online free The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. File 1040ez online free An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. File 1040ez online free Not acting reasonably and in good faith. File 1040ez online free   An organization has not acted reasonably and in good faith under the following circumstances. File 1040ez online free It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. File 1040ez online free It was informed of the requirement to file and related tax consequences, but chose not to file. File 1040ez online free It uses hindsight in requesting relief. File 1040ez online free The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. File 1040ez online free Prejudicing the interest of the Government. File 1040ez online free   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. File 1040ez online free Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. File 1040ez online free The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. File 1040ez online free The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. File 1040ez online free Procedure for requesting extension. File 1040ez online free   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. File 1040ez online free A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. File 1040ez online free Any documents relevant to the application. File 1040ez online free An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. File 1040ez online free If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. File 1040ez online free This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. File 1040ez online free ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. File 1040ez online free This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. File 1040ez online free The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. File 1040ez online free These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. File 1040ez online free ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. File 1040ez online free The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. File 1040ez online free The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. File 1040ez online free   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. File 1040ez online free Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. File 1040ez online free More information. File 1040ez online free   For more information about these procedures, see Regulations sections 301. File 1040ez online free 9100-1, 301. File 1040ez online free 9100-2, 301. File 1040ez online free 9100-3, Revenue Procedure 2013-4, section 6. File 1040ez online free 04, 2013-1 I. File 1040ez online free R. File 1040ez online free B. File 1040ez online free 126, and Revenue Procedure 2013-8, 2013-1 I. File 1040ez online free R. File 1040ez online free B. File 1040ez online free 237. File 1040ez online free See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. File 1040ez online free Notification from the IRS. File 1040ez online free   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. File 1040ez online free Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. File 1040ez online free These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. File 1040ez online free Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). File 1040ez online free These organizations are exempt automatically if they meet the requirements of section 501(c)(3). File 1040ez online free Filing Form 1023 to establish exemption. File 1040ez online free   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. File 1040ez online free By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. File 1040ez online free A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. File 1040ez online free Private foundations. File 1040ez online free   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. File 1040ez online free Gross receipts test. File 1040ez online free   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. File 1040ez online free   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. File 1040ez online free For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. File 1040ez online free The organization must file Form 1023 within 90 days after the end of its second tax year. File 1040ez online free   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. File 1040ez online free However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. File 1040ez online free Example. File 1040ez online free   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. File 1040ez online free It was incorporated on January 1, 2009, and files returns on a calendar-year basis. File 1040ez online free It did not file a Form 1023. File 1040ez online free The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. File 1040ez online free Therefore, it did not have to file Form 1023 and is exempt for those years. File 1040ez online free However, for 2010, 2011, and 2012 the total gross receipts were $15,900. File 1040ez online free Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. File 1040ez online free If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. File 1040ez online free The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. File 1040ez online free   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. File 1040ez online free See the procedures for this extension discussed earlier. File 1040ez online free Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. File 1040ez online free This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. File 1040ez online free Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. File 1040ez online free These conditions for exemption are referred to as the organizational test. File 1040ez online free Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. File 1040ez online free Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). File 1040ez online free The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. File 1040ez online free Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. File 1040ez online free Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. File 1040ez online free In interpreting an organization's articles, the law of the state where the organization was created is controlling. File 1040ez online free If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. File 1040ez online free The following are examples illustrating the organizational test. File 1040ez online free Example 1. File 1040ez online free Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). File 1040ez online free These articles appropriately limit the organization's purposes. File 1040ez online free The organization meets the organizational test. File 1040ez online free Example 2. File 1040ez online free An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. File 1040ez online free The organization will not be properly limited as to its purposes since all research is not scientific. File 1040ez online free The organization does not meet the organizational test. File 1040ez online free Example 3. File 1040ez online free An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). File 1040ez online free The organization meets the organizational test. File 1040ez online free Example 4. File 1040ez online free If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. File 1040ez online free Example 5. File 1040ez online free If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. File 1040ez online free On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. File 1040ez online free Example 6. File 1040ez online free If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. File 1040ez online free Such purposes are vague and may be accomplished other than in an exempt manner. File 1040ez online free Example 7. File 1040ez online free A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. File 1040ez online free A hospital may or may not be exempt depending on the manner in which it is operated. File 1040ez online free Example 8. File 1040ez online free An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. File 1040ez online free Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. File 1040ez online free This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. File 1040ez online free If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. File 1040ez online free Dedication. File 1040ez online free   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. File 1040ez online free Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. File 1040ez online free Distribution. File 1040ez online free   Revenue Procedure 82-2, 1982-1 C. File 1040ez online free B. File 1040ez online free 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. File 1040ez online free The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. File 1040ez online free   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. File 1040ez online free Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. File 1040ez online free Sample articles of organization. File 1040ez online free   See sample articles of organization in the Appendix in the back of this publication. File 1040ez online free Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. File 1040ez online free In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. File 1040ez online free You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. File 1040ez online free If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. File 1040ez online free See also Private Schools , discussed later. File 1040ez online free Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. File 1040ez online free Advocacy of a position. File 1040ez online free   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. File 1040ez online free The mere presentation of unsupported opinion is not educational. File 1040ez online free Method not educational. File 1040ez online free   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). File 1040ez online free The following factors may indicate that the method is not educational. File 1040ez online free The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. File 1040ez online free The facts that purport to support the viewpoint are distorted. File 1040ez online free The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. File 1040ez online free The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. File 1040ez online free   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. File 1040ez online free Qualifying organizations. File 1040ez online free   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. File 1040ez online free College book stores, cafeterias, restaurants, etc. File 1040ez online free   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. File 1040ez online free Alumni association. File 1040ez online free   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. File 1040ez online free If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . File 1040ez online free Athletic organization. File 1040ez online free   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. File 1040ez online free If it is not so engaged, your organization may be exempt as a social club described in chapter 4. File 1040ez online free Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. File 1040ez online free If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. File 1040ez online free Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. File 1040ez online free The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. File 1040ez online free (This information also must be projected, so far as may be feasible, for the next academic year. File 1040ez online free ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. File 1040ez online free A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. File 1040ez online free A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. File 1040ez online free The public school district and county in which the school is located. File 1040ez online free How to determine racial composition. File 1040ez online free   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. File 1040ez online free Nevertheless, a statement of the method by which the racial composition was determined must be supplied. File 1040ez online free The identity of individual students or members of the faculty and administrative staff should not be included with this information. File 1040ez online free   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. File 1040ez online free Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. File 1040ez online free Also, the school must circulate information that clearly states the school's admission policies. File 1040ez online free A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. File 1040ez online free The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. File 1040ez online free The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. File 1040ez online free Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. File 1040ez online free A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. File 1040ez online free A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. File 1040ez online free Policy statement. File 1040ez online free   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. File 1040ez online free Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. File 1040ez online free Publicity requirement. File 1040ez online free   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. File 1040ez online free Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. File 1040ez online free To satisfy this requirement, the school must use one of the following two methods. File 1040ez online free Method one. File 1040ez online free   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. File 1040ez online free Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. File 1040ez online free When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. File 1040ez online free If this method is used, the notice must meet the following printing requirements. File 1040ez online free It must appear in a section of the newspaper likely to be read by prospective students and their families. File 1040ez online free It must occupy at least 3 column inches. File 1040ez online free It must have its title printed in at least 12 point bold face type. File 1040ez online free It must have the remaining text printed in at least 8 point type. File 1040ez online free The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. File 1040ez online free It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. File 1040ez online free   Method two. File 1040ez online free   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. File 1040ez online free If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. File 1040ez online free In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. File 1040ez online free The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. File 1040ez online free Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. File 1040ez online free Exceptions. File 1040ez online free   The publicity requirements will not apply in the following situations. File 1040ez online free First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. File 1040ez online free These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. File 1040ez online free If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. File 1040ez online free Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . File 1040ez online free   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. File 1040ez online free The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. File 1040ez online free   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. File 1040ez online free Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. File 1040ez online free   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. File 1040ez online free The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. File 1040ez online free In this regard, it is each school's responsibility to determine whether either of the exceptions applies. File 1040ez online free Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. File 1040ez online free Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. File 1040ez online free Facilities and programs. File 1040ez online free   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. File 1040ez online free Scholarship and loan programs. File 1040ez online free   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. File 1040ez online free This must be known throughout the general community being served by the school and should be referred to in its publicity. File 1040ez online free Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. File 1040ez online free Certification. File 1040ez online free   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. File 1040ez online free   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. File 1040ez online free Recordkeeping requirements. File 1040ez online free With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. File 1040ez online free Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. File 1040ez online free Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. File 1040ez online free Copies of all materials used by or on behalf of the school to solicit contributions. File 1040ez online free Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. File 1040ez online free (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. File 1040ez online free ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. File 1040ez online free However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. File 1040ez online free The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. File 1040ez online free Similarly, the IRS does not require a school to keep records prohibited under state or federal law. File 1040ez online free Exceptions. File 1040ez online free   The school does not have to independently maintain these records for IRS use if both of the following are true. File 1040ez online free Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. File 1040ez online free The school maintains copies of these reports from which this information is readily obtainable. File 1040ez online free If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. File 1040ez online free Failure to maintain records. File 1040ez online free   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. File 1040ez online free Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. File 1040ez online free However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. File 1040ez online free Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). File 1040ez online free Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. File 1040ez online free Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. File 1040ez online free Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. File 1040ez online free The rest of this section contains a description of the information to be provided by certain specific organizations. File 1040ez online free This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. File 1040ez online free Each of the following organizations must submit the information described. File 1040ez online free Charitable organization supporting education. File 1040ez online free   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. File 1040ez online free Scholarships. File 1040ez online free   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. File 1040ez online free Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. File 1040ez online free How and by whom the recipients are or will be selected. File 1040ez online free If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. File 1040ez online free If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. File 1040ez online free A copy of the scholarship application form and any brochures or literature describing the scholarship program. File 1040ez online free Hospital. File 1040ez online free   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. File 1040ez online free   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. File 1040ez online free You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. File 1040ez online free Submit also an appraisal showing the fair rental value of the rented space. File 1040ez online free Clinic. File 1040ez online free   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. File 1040ez online free Home for the aged. File 1040ez online free   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. File 1040ez online free Community nursing bureau. File 1040ez online free   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. File 1040ez online free Organization providing loans. File 1040ez online free   If you make, or will make, loans for charitable and educational purposes, submit the following information. File 1040ez online free An explanation of the circumstances under which such loans are, or will be, made. File 1040ez online free Criteria for selection, including the rules of eligibility. File 1040ez online free How and by whom the recipients are or will be selected. File 1040ez online free Manner of repayment of the loan. File 1040ez online free Security required, if any. File 1040ez online free Interest charged, if any, and when payable. File 1040ez online free Copies in duplicate of the loan application and any brochures or literature describing the loan program. File 1040ez online free Public-interest law firms. File 1040ez online free   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. File 1040ez online free How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. File 1040ez online free Whether the organization will accept fees for its services. File 1040ez online free A description of the cases litigated or to be litigated and how they benefit the public generally. File 1040ez online free Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. File 1040ez online free Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. File 1040ez online free Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. File 1040ez online free Acceptance of attorneys' fees. File 1040ez online free   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. File 1040ez online free Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. File 1040ez online free   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. File 1040ez online free All fee awards must be paid to the organization and not to its individual staff attorneys. File 1040ez online free Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. File 1040ez online free Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. File 1040ez online free   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. File 1040ez online free   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. File 1040ez online free Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. File 1040ez online free That the particular religious beliefs of the organization are truly and sincerely held. File 1040ez online free That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. File 1040ez online free Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. File 1040ez online free If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. File 1040ez online free Churches. File 1040ez online free   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. File 1040ez online free In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. File 1040ez online free   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. File 1040ez online free Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. File 1040ez online free The IRS considers the facts and circumstances of each organization applying for church status. File 1040ez online free Convention or association of churches. File 1040ez online free   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. File 1040ez online free Integrated auxiliaries. File 1040ez online free   An organization is an integrated auxiliary of a church if all the following are true. File 1040ez online free The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). File 1040ez online free It is affiliated with a church or a convention or association of churches. File 1040ez online free It is internally supported. File 1040ez online free An organization is internally supported unless both of the following are true. File 1040ez online free It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). File 1040ez online free It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. File 1040ez online free Special rule. File 1040ez online free   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. File 1040ez online free   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. File 1040ez online free   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. File 1040ez online free Scientific Organizations You must show that your organization's research will be carried on in the public interest. File 1040ez online free Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. File 1040ez online free Aiding in the scientific education of college or university students. File 1040ez online free Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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If you suspect a law has been violated, contact your state or local consumer protection agency. This agency may take action or refer you to another state organization that has the authority where you live. A local law enforcement officer could also be able to provide advice and assistance.

Violations of federal laws should be reported to the federal agency responsible for enforcement. While federal agencies are rarely able to act on behalf of individual consumers, complaints are used to document patterns of abuse, allowing the agency to take action against a company.

You can find the appropriate federal agency to contact with your complaint by using this online directory.

People who have no intention of delivering what is sold, who misrepresent items, send counterfeit goods or otherwise try to trick you out of your money are committing fraud. If you suspect fraud, there are some additional steps to take.

  • Contact the Federal Trade Commission.
  • Scams that used the mail or interstate delivery service should also be reported to the U.S. Postal Inspection Service. It is illegal to use the mail to misrepresent or steal money.

Reporting fraud promptly improves your chances of recovering what you have lost and helps law enforcement authorities stop scams before others are victimized.

If you suspect you have a product that poses a safety hazard, report the problem to the appropriate federal agency:

The File 1040ez Online Free

File 1040ez online free Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. File 1040ez online free E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. File 1040ez online free , Annuity received after June 30, 1986. File 1040ez online free Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. File 1040ez online free Employment abroad, Foreign employment. File 1040ez online free Exclusion limited to net cost, Exclusion limited to net cost. File 1040ez online free Exclusion not limited to net cost, Exclusion not limited to net cost. File 1040ez online free Exclusion ratio, Step 3. File 1040ez online free Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. File 1040ez online free , Fixed period annuity. File 1040ez online free Foreign employment, Foreign employment. File 1040ez online free Free tax services, Free help with your tax return. File 1040ez online free G General Rule Who must use the, Who must use the General Rule. File 1040ez online free H Help (see Tax help) Help from IRS, Help from IRS. File 1040ez online free , Request for a ruling. File 1040ez online free , Free IRS help. File 1040ez online free , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. File 1040ez online free Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. File 1040ez online free , Joint and survivor annuities. File 1040ez online free N Net cost, Net cost. File 1040ez online free Nonqualified employee plans, General Information P Part-year payments, Part-year payments. File 1040ez online free Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. File 1040ez online free Ruling request, Request for a ruling. File 1040ez online free , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. File 1040ez online free Survivor annuities, Different payments to survivor. File 1040ez online free T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. File 1040ez online free 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. File 1040ez online free 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. File 1040ez online free V Variable annuities, Types of pensions and annuities. File 1040ez online free , Variable annuities. File 1040ez online free W Withholding of tax, Withholding tax and estimated tax. File 1040ez online free Prev  Up     Home   More Online Publications