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  2. 501(c)(3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    A 501(c)(3) organization is a United States corporation, ... Section 501(c)(3) organizations risk loss of their tax-exempt status if these rules are violated.

  3. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    501(c)(4)s are similar to 501(c)(5)s and 501(c)(6)s in that the organizations may inform the public on controversial subjects and attempt to influence legislation relevant to its program. [40] Unlike 501(c)(3) organizations, they may also participate in political campaigns and elections, as long as their primary activity is the promotion of ...

  4. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    If the organization purpose is one of those described in §501(c)(3) of the Internal Revenue Code, [3] it may apply for a ruling that donations to it are tax deductible to the persons or business entities who make them. The organization itself will be exempt from taxation as long as it does not engage in unrelated business activities.

  5. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to

  6. Nonpartisan organizations in the United States - Wikipedia

    en.wikipedia.org/wiki/Nonpartisan_organizations...

    501(c)(3) is a classification for organizations operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.

  7. Charitable organization - Wikipedia

    en.wikipedia.org/wiki/Charitable_organization

    The benefits of 501(c)(3) status include exemption from federal income tax as well as eligibility to receive tax-deductible charitable contributions. In 2017, there were a total of $281.86 billion in tax-deductible donations by individuals. [64] To qualify for 501(c)(3) status, most organizations must apply to the IRS for such status. [65 ...

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  9. Form 990 - Wikipedia

    en.wikipedia.org/wiki/Form_990

    On July 16, 2018, the IRS announced that only 501(c)(3) organizations, 4947(a)(1) nonexempt charitable trusts, and 6033(d) nonexempt private foundations are required to report the names and addresses of donors on Schedule B. All other tax-exempt organizations will be allowed to omit the names and addresses of donors when completing Schedule B ...

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