The Internal Revenue Service issued a revised Form 1024-A application Tuesday for tax-exempt status under Section 501(c)4 of the Tax Code, along with instructions permitting it to be filed ...

Organizations that apply for tax-exempt status under 501(c)(3) use IRS Form 1023, Application for Recognition of Exemption. Organizations applying under other sections of the tax code, such as ...

The agency's agreement in a court filing formally reverses a decades-old provision of the tax code, but the motion would need ...

Tax exemption may, in fact, be more powerfully expressive than much of tax law. While much of the tax law opaque—or even scary—to the general public, section 501(c)(3) is salient, and arguably ...

Nonprofit colleges and universities generally enjoy Section 501(c)(3) tax-exempt status as public charities. It grants donors the ability to deduct gifts to these institutions.

More than 80,000 exempt organizations filed a 2017 Form 990-T, Exempt Organization Business Income Tax Return, reporting $15.4 billion in taxable income and $871.4 million in tax, ... (UBI) and thus ...