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Free Online State Tax Return

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Free Online State Tax Return

Free online state tax return Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free online state tax return Tax questions. Free online state tax return Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Free online state tax return  Section C of Form 4684 is new for 2013. Free online state tax return You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Free online state tax return Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Free online state tax return You do not need to complete Appendix A. Free online state tax return For details, see Losses from Ponzi-type investment schemes , later. Free online state tax return Reminders Future developments. Free online state tax return   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Free online state tax return irs. Free online state tax return gov/pub547. Free online state tax return Photographs of missing children. Free online state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online state tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online state tax return Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Free online state tax return A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Free online state tax return A theft occurs when someone steals your property. Free online state tax return A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Free online state tax return This publication discusses the following topics. Free online state tax return Definitions of a casualty, theft, and loss on deposits. Free online state tax return How to figure the amount of your gain or loss. Free online state tax return How to treat insurance and other reimbursements you receive. Free online state tax return The deduction limits. Free online state tax return When and how to report a casualty or theft. Free online state tax return The special rules for disaster area losses. Free online state tax return Forms to file. Free online state tax return   Generally, when you have a casualty or theft, you have to file Form 4684. Free online state tax return You may also have to file one or more of the following forms. Free online state tax return Schedule A (Form 1040). Free online state tax return Form 1040NR, Schedule A (for nonresident aliens). Free online state tax return Schedule D. Free online state tax return Form 4797. Free online state tax return For details on which form to use, see How To Report Gains and Losses , later. Free online state tax return Condemnations. Free online state tax return   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Free online state tax return Workbooks for casualties and thefts. Free online state tax return   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Free online state tax return It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Free online state tax return   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Free online state tax return Comments and suggestions. Free online state tax return   We welcome your comments about this publication and your suggestions for future editions. Free online state tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online state tax return   You can send your comments from www. Free online state tax return irs. Free online state tax return gov/formspubs/. Free online state tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free online state tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online state tax return Ordering forms and publications. Free online state tax return   Visit www. Free online state tax return irs. Free online state tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free online state tax return Internal Revenue Service 1201 N. Free online state tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online state tax return   If you have a tax question, check the information available on IRS. Free online state tax return gov or call 1-800-829-1040. Free online state tax return We cannot answer tax questions sent to either of the above addresses. Free online state tax return Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free online state tax return Prev  Up  Next   Home   More Online Publications
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The Free Online State Tax Return

Free online state tax return 3. Free online state tax return   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Free online state tax return Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Free online state tax return Certain contracts held by a charitable remainder trust. Free online state tax return Excise Taxes. Free online state tax return Indoor tanning services. Free online state tax return Application for Recognition of ExemptionPolitical activity. Free online state tax return Private delivery service. Free online state tax return Amendments to organizing documents required. Free online state tax return How to show reasonable action and good faith. Free online state tax return Not acting reasonably and in good faith. Free online state tax return Prejudicing the interest of the Government. Free online state tax return Procedure for requesting extension. Free online state tax return More information. Free online state tax return 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. Free online state tax return Grass roots expenditures. Free online state tax return Lobbying nontaxable amount. Free online state tax return Grass roots nontaxable amount. Free online state tax return Organization that no longer qualifies. Free online state tax return Tax on organization. Free online state tax return Tax on managers. Free online state tax return Taxes on organizations. Free online state tax return Taxes on managers. Free online state tax return Political expenditures. Free online state tax return Correction of expenditure. Free online state tax return 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. Free online state tax return Religious. Free online state tax return Charitable. Free online state tax return Scientific. Free online state tax return Testing for public safety. Free online state tax return Literary. Free online state tax return Educational. Free online state tax return 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). Free online state tax return The prevention of cruelty to children or animals. Free online state tax return To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Free online state tax return A trust is a fund or foundation and will qualify. Free online state tax return However, an individual or a partnership will not qualify. Free online state tax return Examples. Free online state tax return   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. Free online state tax return Child care organizations. Free online state tax return   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. Free online state tax return Instrumentalities. Free online state tax return   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). Free online state tax return Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Free online state tax return However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Free online state tax return A state or municipality itself does not qualify for exemption. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Fundraising events. Free online state tax return   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. Free online state tax return 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. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return See Disclosure of Quid Pro Quo Contributions in chapter 2. Free online state tax return Exemption application not filed. Free online state tax return   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Free online state tax return Separate fund—contributions that are deductible. Free online state tax return   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. Free online state tax return   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. Free online state tax return 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. Free online state tax return Personal benefit contracts. Free online state tax return   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. Free online state tax return   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. Free online state tax return Certain annuity contracts. Free online state tax return   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). Free online state tax return Certain contracts held by a charitable remainder trust. Free online state tax return   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. Free online state tax return Excise tax. Free online state tax return   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. Free online state tax return The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Free online state tax return Excise Taxes. Free online state tax return   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. Free online state tax return 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. Free online state tax return Indoor tanning services. Free online state tax return   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Free online state tax return For more information, go to IRS. Free online state tax return gov and select Affordable Care Act Tax Provisions. Free online state tax return 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. Free online state tax return 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. Free online state tax return See the organization headings that follow for specific information your organization may need to provide. Free online state tax return Form 1023. Free online state tax return   Your organization must file its application for recognition of exemption on Form 1023. Free online state tax return See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Free online state tax return Some organizations are not required to file Form 1023. Free online state tax return See Organizations Not Required To File Form 1023, later. Free online state tax return    Additional information to help you complete your application can be found online. Free online state tax return 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. Free online state tax return See Exemption Requirements - Section 501(c)(3) Organizations. Free online state tax return   Form 1023 and accompanying statements must show that all of the following are true. Free online state tax return The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Free online state tax return ) specified in the introduction to this chapter. Free online state tax return No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Free online state tax return 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. Free online state tax return 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. Free online state tax return See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Free online state tax return Political activity. Free online state tax return   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). Free online state tax return Such participation or intervention includes the publishing or distributing of statements. Free online state tax return   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. Free online state tax return 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. Free online state tax return Effective date of exemption. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Otherwise, exemption will be recognized only from the date of receipt. Free online state tax return The date of receipt is the date of the U. Free online state tax return S. Free online state tax return 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. Free online state tax return Private delivery service. Free online state tax return   If a private delivery service designated by the IRS, rather than the U. Free online state tax return S. Free online state tax return Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Free online state tax return The following private delivery services have been designated by the IRS. Free online state tax return DHL Express (DHL): DHL “Same Day” Service. Free online state tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free online state tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free online state tax return M. Free online state tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Free online state tax return Amendments to organizing documents required. Free online state tax return   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. Free online state tax return 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. Free online state tax return Extensions of time for filing. Free online state tax return   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Free online state tax return Automatic 12-month extension. Free online state tax return 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. Free online state tax return To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Free online state tax return 9100-2. Free online state tax return ” Discretionary extensions. Free online state tax return 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. Free online state tax return How to show reasonable action and good faith. Free online state tax return   An organization acted reasonably and showed good faith if at least one of the following is true. Free online state tax return The organization requests relief before its failure to file is discovered by the IRS. Free online state tax return The organization failed to file because of intervening events beyond its control. Free online state tax return 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. Free online state tax return The organization reasonably relied upon the written advice of the IRS. Free online state tax return The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Free online state tax return 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. Free online state tax return Not acting reasonably and in good faith. Free online state tax return   An organization has not acted reasonably and in good faith under the following circumstances. Free online state tax return 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. Free online state tax return It was informed of the requirement to file and related tax consequences, but chose not to file. Free online state tax return It uses hindsight in requesting relief. Free online state tax return 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. Free online state tax return Prejudicing the interest of the Government. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Procedure for requesting extension. Free online state tax return   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Free online state tax return A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Free online state tax return Any documents relevant to the application. Free online state tax return An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Free online state tax return 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. Free online state tax return 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. Free online state tax return ” 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. Free online state tax return This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Free online state tax return The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Free online state tax return 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. Free online state tax return ” 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. Free online state tax return 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. Free online state tax return The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Free online state tax return   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Free online state tax return Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Free online state tax return More information. Free online state tax return   For more information about these procedures, see Regulations sections 301. Free online state tax return 9100-1, 301. Free online state tax return 9100-2, 301. Free online state tax return 9100-3, Revenue Procedure 2013-4, section 6. Free online state tax return 04, 2013-1 I. Free online state tax return R. Free online state tax return B. Free online state tax return 126, and Revenue Procedure 2013-8, 2013-1 I. Free online state tax return R. Free online state tax return B. Free online state tax return 237. Free online state tax return See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Free online state tax return Notification from the IRS. Free online state tax return   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Free online state tax return Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Free online state tax return 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. Free online state tax return Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Free online state tax return These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Free online state tax return Filing Form 1023 to establish exemption. Free online state tax return   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. Free online state tax return By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Free online state tax return A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Free online state tax return Private foundations. Free online state tax return   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. Free online state tax return Gross receipts test. Free online state tax return   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. Free online state tax return   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. Free online state tax return 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. Free online state tax return The organization must file Form 1023 within 90 days after the end of its second tax year. Free online state tax return   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. Free online state tax return 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. Free online state tax return Example. Free online state tax return   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Free online state tax return It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Free online state tax return It did not file a Form 1023. Free online state tax return 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. Free online state tax return Therefore, it did not have to file Form 1023 and is exempt for those years. Free online state tax return However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Free online state tax return Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Free online state tax return 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. Free online state tax return The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Free online state tax return   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Free online state tax return See the procedures for this extension discussed earlier. Free online state tax return Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Free online state tax return This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Free online state tax return 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. Free online state tax return These conditions for exemption are referred to as the organizational test. Free online state tax return Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Free online state tax return 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). Free online state tax return 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. Free online state tax return Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Free online state tax return Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Free online state tax return In interpreting an organization's articles, the law of the state where the organization was created is controlling. Free online state tax return 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. Free online state tax return The following are examples illustrating the organizational test. Free online state tax return Example 1. Free online state tax return Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Free online state tax return These articles appropriately limit the organization's purposes. Free online state tax return The organization meets the organizational test. Free online state tax return Example 2. Free online state tax return An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Free online state tax return The organization will not be properly limited as to its purposes since all research is not scientific. Free online state tax return The organization does not meet the organizational test. Free online state tax return Example 3. Free online state tax return 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). Free online state tax return The organization meets the organizational test. Free online state tax return Example 4. Free online state tax return 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. Free online state tax return Example 5. Free online state tax return 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. Free online state tax return 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. Free online state tax return Example 6. Free online state tax return 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. Free online state tax return Such purposes are vague and may be accomplished other than in an exempt manner. Free online state tax return Example 7. Free online state tax return A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Free online state tax return A hospital may or may not be exempt depending on the manner in which it is operated. Free online state tax return Example 8. Free online state tax return 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. Free online state tax return Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Free online state tax return 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. Free online state tax return If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Free online state tax return Dedication. Free online state tax return   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. Free online state tax return 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. Free online state tax return Distribution. Free online state tax return   Revenue Procedure 82-2, 1982-1 C. Free online state tax return B. Free online state tax return 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. Free online state tax return The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Free online state tax return   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. Free online state tax return 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. Free online state tax return Sample articles of organization. Free online state tax return   See sample articles of organization in the Appendix in the back of this publication. Free online state tax return 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. Free online state tax return 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. Free online state tax return You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Free online state tax return 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. Free online state tax return See also Private Schools , discussed later. Free online state tax return 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. Free online state tax return Advocacy of a position. Free online state tax return   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. Free online state tax return The mere presentation of unsupported opinion is not educational. Free online state tax return Method not educational. Free online state tax return   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). Free online state tax return The following factors may indicate that the method is not educational. Free online state tax return The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Free online state tax return The facts that purport to support the viewpoint are distorted. Free online state tax return 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. Free online state tax return 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. Free online state tax return   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. Free online state tax return Qualifying organizations. Free online state tax return   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. Free online state tax return College book stores, cafeterias, restaurants, etc. Free online state tax return   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. Free online state tax return Alumni association. Free online state tax return   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. Free online state tax return 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 . Free online state tax return Athletic organization. Free online state tax return   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. Free online state tax return If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Free online state tax return 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. Free online state tax return If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Free online state tax return 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. Free online state tax return The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Free online state tax return (This information also must be projected, so far as may be feasible, for the next academic year. Free online state tax return ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Free online state tax return A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Free online state tax return 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. Free online state tax return The public school district and county in which the school is located. Free online state tax return How to determine racial composition. Free online state tax return   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. Free online state tax return Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Free online state tax return The identity of individual students or members of the faculty and administrative staff should not be included with this information. Free online state tax return   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. Free online state tax return 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. Free online state tax return Also, the school must circulate information that clearly states the school's admission policies. Free online state tax return 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. Free online state tax return The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Free online state tax return 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. Free online state tax return Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Free online state tax return 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. Free online state tax return 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. Free online state tax return Policy statement. Free online state tax return   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Free online state tax return 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. Free online state tax return Publicity requirement. Free online state tax return   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Free online state tax return 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. Free online state tax return To satisfy this requirement, the school must use one of the following two methods. Free online state tax return Method one. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return If this method is used, the notice must meet the following printing requirements. Free online state tax return It must appear in a section of the newspaper likely to be read by prospective students and their families. Free online state tax return It must occupy at least 3 column inches. Free online state tax return It must have its title printed in at least 12 point bold face type. Free online state tax return It must have the remaining text printed in at least 8 point type. Free online state tax return 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. Free online state tax return 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. Free online state tax return   Method two. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Exceptions. Free online state tax return   The publicity requirements will not apply in the following situations. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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 . Free online state tax return   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. Free online state tax return 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. Free online state tax return   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. Free online state tax return 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. Free online state tax return   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. Free online state tax return The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Free online state tax return In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Free online state tax return 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. Free online state tax return 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. Free online state tax return Facilities and programs. Free online state tax return   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Free online state tax return Scholarship and loan programs. Free online state tax return   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Free online state tax return This must be known throughout the general community being served by the school and should be referred to in its publicity. Free online state tax return 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. Free online state tax return Certification. Free online state tax return   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. Free online state tax return   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Free online state tax return Recordkeeping requirements. Free online state tax return 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. Free online state tax return Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Free online state tax return Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Free online state tax return Copies of all materials used by or on behalf of the school to solicit contributions. Free online state tax return Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Free online state tax return (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. Free online state tax return ) 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Free online state tax return Exceptions. Free online state tax return   The school does not have to independently maintain these records for IRS use if both of the following are true. Free online state tax return 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. Free online state tax return The school maintains copies of these reports from which this information is readily obtainable. Free online state tax return 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. Free online state tax return Failure to maintain records. Free online state tax return   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. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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). Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return The rest of this section contains a description of the information to be provided by certain specific organizations. Free online state tax return This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Free online state tax return Each of the following organizations must submit the information described. Free online state tax return Charitable organization supporting education. Free online state tax return   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. Free online state tax return Scholarships. Free online state tax return   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Free online state tax return Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Free online state tax return How and by whom the recipients are or will be selected. Free online state tax return If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Free online state tax return 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. Free online state tax return A copy of the scholarship application form and any brochures or literature describing the scholarship program. Free online state tax return Hospital. Free online state tax return   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Free online state tax return   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Free online state tax return 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. Free online state tax return Submit also an appraisal showing the fair rental value of the rented space. Free online state tax return Clinic. Free online state tax return   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. Free online state tax return Home for the aged. Free online state tax return   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Free online state tax return Community nursing bureau. Free online state tax return   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. Free online state tax return Organization providing loans. Free online state tax return   If you make, or will make, loans for charitable and educational purposes, submit the following information. Free online state tax return An explanation of the circumstances under which such loans are, or will be, made. Free online state tax return Criteria for selection, including the rules of eligibility. Free online state tax return How and by whom the recipients are or will be selected. Free online state tax return Manner of repayment of the loan. Free online state tax return Security required, if any. Free online state tax return Interest charged, if any, and when payable. Free online state tax return Copies in duplicate of the loan application and any brochures or literature describing the loan program. Free online state tax return Public-interest law firms. Free online state tax return   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. Free online state tax return How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Free online state tax return Whether the organization will accept fees for its services. Free online state tax return A description of the cases litigated or to be litigated and how they benefit the public generally. Free online state tax return 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. Free online state tax return 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. Free online state tax return 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. Free online state tax return Acceptance of attorneys' fees. Free online state tax return   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. Free online state tax return Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Free online state tax return   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. Free online state tax return All fee awards must be paid to the organization and not to its individual staff attorneys. Free online state tax return Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Free online state tax return 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. Free online state tax return   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. Free online state tax return   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. Free online state tax return Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Free online state tax return That the particular religious beliefs of the organization are truly and sincerely held. Free online state tax return That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Free online state tax return 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. Free online state tax return 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. Free online state tax return Churches. Free online state tax return   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. Free online state tax return 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. Free online state tax return   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Free online state tax return Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Free online state tax return The IRS considers the facts and circumstances of each organization applying for church status. Free online state tax return Convention or association of churches. Free online state tax return   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. Free online state tax return Integrated auxiliaries. Free online state tax return   An organization is an integrated auxiliary of a church if all the following are true. Free online state tax return The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Free online state tax return It is affiliated with a church or a convention or association of churches. Free online state tax return It is internally supported. Free online state tax return An organization is internally supported unless both of the following are true. Free online state tax return 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). Free online state tax return 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. Free online state tax return Special rule. Free online state tax return   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. Free online state tax return   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. Free online state tax return   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. Free online state tax return Scientific Organizations You must show that your organization's research will be carried on in the public interest. Free online state tax return 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. Free online state tax return Aiding in the scientific education of college or university students. Free online state tax return Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th