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Taxes 2008

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Taxes 2008

Taxes 2008 6. Taxes 2008   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Taxes 2008 Free help with your return. Taxes 2008   You can get free help preparing your return nationwide from IRS-certified volunteers. Taxes 2008 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Taxes 2008 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes 2008 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Taxes 2008 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Taxes 2008 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Taxes 2008 gov, download the IRS2Go app, or call 1-800-906-9887. Taxes 2008   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxes 2008 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxes 2008 aarp. Taxes 2008 org/money/taxaide or call 1-888-227-7669. Taxes 2008 For more information on these programs, go to IRS. Taxes 2008 gov and enter “VITA” in the search box. Taxes 2008   For more information on these programs, go to IRS. Taxes 2008 gov and enter “VITA” in the search box. Taxes 2008 Internet. Taxes 2008    IRS. Taxes 2008 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Taxes 2008 Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes 2008 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Taxes 2008 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Taxes 2008 gov or download the IRS2Go app and select the Refund Status option. Taxes 2008 The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes 2008 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Taxes 2008 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes 2008 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes 2008 Use the Interactive Tax Assistant (ITA) to research your tax questions. Taxes 2008 No need to wait on the phone or stand in line. Taxes 2008 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Taxes 2008 When you reach the response screen, you can print the entire interview and the final response for your records. Taxes 2008 New subject areas are added on a regular basis. Taxes 2008  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Taxes 2008 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Taxes 2008 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Taxes 2008 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Taxes 2008 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Taxes 2008 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Taxes 2008 You can also ask the IRS to mail a return or an account transcript to you. Taxes 2008 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Taxes 2008 gov or by calling 1-800-908-9946. Taxes 2008 Tax return and tax account transcripts are generally available for the current year and the past three years. Taxes 2008 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Taxes 2008 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Taxes 2008 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Taxes 2008 Check the status of your amended return using Where's My Amended Return? Go to IRS. Taxes 2008 gov and enter Where's My Amended Return? in the search box. Taxes 2008 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes 2008 It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes 2008 Make a payment using one of several safe and convenient electronic payment options available on IRS. Taxes 2008 gov. Taxes 2008 Select the Payment tab on the front page of IRS. Taxes 2008 gov for more information. Taxes 2008 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Taxes 2008 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxes 2008 gov. Taxes 2008 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Taxes 2008 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxes 2008 gov. Taxes 2008 Request an Electronic Filing PIN by going to IRS. Taxes 2008 gov and entering Electronic Filing PIN in the search box. Taxes 2008 Download forms, instructions and publications, including accessible versions for people with disabilities. Taxes 2008 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Taxes 2008 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Taxes 2008 An employee can answer questions about your tax account or help you set up a payment plan. Taxes 2008 Before you visit, check the Office Locator on IRS. Taxes 2008 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Taxes 2008 If you have a special need, such as a disability, you can request an appointment. Taxes 2008 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxes 2008 Apply for an Employer Identification Number (EIN). Taxes 2008 Go to IRS. Taxes 2008 gov and enter Apply for an EIN in the search box. Taxes 2008 Read the Internal Revenue Code, regulations, or other official guidance. Taxes 2008 Read Internal Revenue Bulletins. Taxes 2008 Sign up to receive local and national tax news and more by email. Taxes 2008 Just click on “subscriptions” above the search box on IRS. Taxes 2008 gov and choose from a variety of options. Taxes 2008 Phone. Taxes 2008    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxes 2008 Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes 2008 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Taxes 2008 gov, or download the IRS2Go app. Taxes 2008 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxes 2008 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes 2008 Most VITA and TCE sites offer free electronic filing. Taxes 2008 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxes 2008 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxes 2008 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Taxes 2008 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxes 2008 The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes 2008 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes 2008 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes 2008 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes 2008 Note, the above information is for our automated hotline. Taxes 2008 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Taxes 2008 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxes 2008 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes 2008 It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes 2008 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Taxes 2008 You should receive your order within 10 business days. Taxes 2008 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Taxes 2008 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Taxes 2008 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxes 2008 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxes 2008 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Taxes 2008 Walk-in. Taxes 2008   You can find a selection of forms, publications and services — in-person. Taxes 2008 Products. Taxes 2008 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes 2008 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxes 2008 Services. Taxes 2008 You can walk in to your local TAC for face-to-face tax help. Taxes 2008 An employee can answer questions about your tax account or help you set up a payment plan. Taxes 2008 Before visiting, use the Office Locator tool on IRS. Taxes 2008 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Taxes 2008 Mail. Taxes 2008   You can send your order for forms, instructions, and publications to the address below. Taxes 2008 You should receive a response within 10 business days after your request is received. Taxes 2008 Internal Revenue Service 1201 N. Taxes 2008 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Taxes 2008 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxes 2008 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxes 2008   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Taxes 2008 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Taxes 2008 You face (or your business is facing) an immediate threat of adverse action. Taxes 2008 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxes 2008   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Taxes 2008 Here's why we can help: TAS is an independent organization within the IRS. Taxes 2008 Our advocates know how to work with the IRS. Taxes 2008 Our services are free and tailored to meet your needs. Taxes 2008 We have offices in every state, the District of Columbia, and Puerto Rico. Taxes 2008   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Taxes 2008   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxes 2008 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Taxes 2008 Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Taxes 2008 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxes 2008 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxes 2008 Prev  Up  Next   Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Amherst, NY

Website: Better Business Bureau

Email: geninquiries@upstatenybbb.org

Address: Better Business Bureau
100 Bryant Woods South
Amherst, NY 14228

Phone Number: 716-881-5222

Farmingdale, NY

Website: Better Business Bureau

Email: LongIslandBBB@newyork.bbb.org

Address: Better Business Bureau
399 Conklin St., Suite 300
Farmingdale, NY 11735

Phone Number: 516-420-0500

New York, NY

Website: Better Business Bureau

Email: inquiry@newyork.bbb.org

Address: Better Business Bureau
30 E. 33rd St., 12th Floor
New York, NY 10016

Phone Number: 212-533-6200

Rochester, NY

Website: Better Business Bureau

Email: geninquiries@upstatenybbb.org

Address: Better Business Bureau
16 E. Main St., Suite 800
Reynolds Arcade Building
Rochester, NY 14614

Phone Number: 716-881-5222

Tarrytown, NY

Website: Better Business Bureau

Email: mhinquiries@newyork.bbb.org

Address: Better Business Bureau
150 White Plains Rd., Suite 107
Tarrytown, NY 10591-5521

Phone Number: 914-333-0550

The Taxes 2008

Taxes 2008 Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. Taxes 2008  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. Taxes 2008 The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. Taxes 2008 ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. Taxes 2008 R. Taxes 2008 B. Taxes 2008 553. Taxes 2008 Prop. Taxes 2008 Regs. Taxes 2008 on Good Faith Determinations. Taxes 2008 New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Taxes 2008  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. Taxes 2008 On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. Taxes 2008 See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. Taxes 2008 Reg. Taxes 2008 38148. Taxes 2008 On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. Taxes 2008 The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. Taxes 2008 See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. Taxes 2008 Reg. Taxes 2008 20,523. Taxes 2008 Timing of when an Organization is exempt for Federal Tax Purposes. Taxes 2008  As noted in section 2. Taxes 2008 03(4) of Revenue Procedure 2013-9, 2013-2 I. Taxes 2008 R. Taxes 2008 B. Taxes 2008 267, the provisions in section 11. Taxes 2008 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. Taxes 2008 Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. Taxes 2008 In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. Taxes 2008 The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. Taxes 2008 Section 11. Taxes 2008 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. Taxes 2008 Exempt Organizations Select Check. Taxes 2008  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. Taxes 2008 It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). Taxes 2008 Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. Taxes 2008 Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). Taxes 2008 Have filed a Form 990-N (e-Postcard) annual electronic notice. Taxes 2008  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. Taxes 2008 See also Revenue Procedure 2011-33, 2011-25 I. Taxes 2008 R. Taxes 2008 B. Taxes 2008 887. Taxes 2008 Future developments. Taxes 2008 . Taxes 2008  The IRS has created a page on IRS. Taxes 2008 gov for information about Publication 557, at www. Taxes 2008 irs. Taxes 2008 gov/pub557. Taxes 2008 Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. Taxes 2008 Reminders The Patient Protection and Affordable Care Act (ACA). Taxes 2008   The ACA added several new laws. Taxes 2008 This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. Taxes 2008 For more information, go to IRS. Taxes 2008 gov and select Affordable Care Act Tax Provisions. Taxes 2008 Electronic filing requirement for large organizations. Taxes 2008  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. Taxes 2008 For more information, go to e-file for Charities and Non-Profits. Taxes 2008 Section 501(c)(15) gross receipts. Taxes 2008   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. Taxes 2008 See Notice 2006-42, 2006-19 I. Taxes 2008 R. Taxes 2008 B. Taxes 2008 878, Notice 2006-42. Taxes 2008 Prohibited tax shelter transactions. Taxes 2008  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. Taxes 2008 See T. Taxes 2008 D. Taxes 2008 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. Taxes 2008 R. Taxes 2008 B. Taxes 2008 242. Taxes 2008 See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. Taxes 2008 Pension Protection Act of 2006 tax changes. Taxes 2008  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. Taxes 2008 Unless otherwise noted, most of the changes became effective on August 17, 2006. Taxes 2008 For key provisions, go to The Pension Protection Act of 2006. Taxes 2008 Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. Taxes 2008 There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. Taxes 2008 There are additional standards for credit counseling organizations. Taxes 2008 The definition of convention or association of churches has been modified. Taxes 2008 Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Taxes 2008 The requirements of disclosure to state officials relating to exempt organizations has been modified. Taxes 2008 There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. Taxes 2008 There are new excise taxes on prohibited tax shelter transactions. Taxes 2008 There is a modification of recordkeeping requirements for certain charitable contributions. Taxes 2008 Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). Taxes 2008 It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. Taxes 2008 To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Taxes 2008 Organizations that are exempt under section 501(a) include those organizations described in section 501(c). Taxes 2008 Section 501(c) organizations are covered in this publication. Taxes 2008 Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. Taxes 2008 Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. Taxes 2008 Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. Taxes 2008 Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). Taxes 2008 Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. Taxes 2008 Organizations not discussed in this publication. Taxes 2008   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. Taxes 2008 These organizations (and the Code sections that apply to them) are as follows. Taxes 2008 Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. Taxes 2008   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. Taxes 2008 If you think your organization falls within one of these categories, contact the IRS for any additional information you need. Taxes 2008 For telephone assistance, call 1-877-829-5500. Taxes 2008   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. Taxes 2008 If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. Taxes 2008 Organization Reference Chart. Taxes 2008   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. Taxes 2008 It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. Taxes 2008 It also describes each type of qualifying organization and the general nature of its activities. Taxes 2008   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. Taxes 2008 Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. Taxes 2008 Check the IRS website, IRS. Taxes 2008 gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. Taxes 2008 irs. Taxes 2008 gov/charities/index. Taxes 2008 html. Taxes 2008 Comments and suggestions. Taxes 2008   We welcome your comments about this publication and your suggestions for future editions. Taxes 2008   You can e-mail us while visiting our website at IRS. Taxes 2008 gov. Taxes 2008   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes 2008 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes 2008 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes 2008   If you wish telephone assistance, please call 1-877-829-5500. Taxes 2008 This toll-free telephone service is available Monday through Friday. Taxes 2008 Prev  Up  Next   Home   More Online Publications