JD Supra

IRS Finalizes New Group Tax Exemption Procedures: Implications for Existing and Prospective Group Rulings

On January 16, 2026, the Department of Treasury and the IRS released Notice 2026-8 and Revenue Procedure 2026-8 and resumed ...
JD Supra

IRS Revising Form 1024; New Technical Guides; Information for LLCs Applying for 501(c)(3) Tax-Exempt Status; Revised Form 4506-A; New Form 4506-B; Taxable Unrelated Business ...

As part of an ongoing effort to improve service for the tax-exempt community, the IRS is revising Form 1024, Application for Recognition of Exemption Under Section 501(a), and its instructions to ...
JD Supra

IRS’ New Form 1023-EZ Streamlines 501(c)(3) Applications

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on ...

Tax Rules for Nonprofit Organizations: How Tax-Exemption Works

Explore how nonprofit organizations gain federal tax-exempt status under IRS 501(c) and discover the conditions they must ...
Business.com on MSN

The most popular types of 501(c)s

If you plan to form a nonprofit, it's important to know about the most common types of 501(c) groups. Get expert-backed tips ...