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exempt organizations

From the Editor

IRS Chief Counsel Advice

IRS Chief Counsel Advice — Summaries

Section 501(c)(3) — Charities

Section 501(c)(5) — Labor, Agricultural, or Horticultural Organizations

Section 501(c)(6) — Business Leagues

Section 4942 — Taxes on Failure to Distribute Income

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Section 170 — Charitable Deduction

Section 501 — Tax-Exempt Organizations

Section 4960 — Tax on Excess Exempt Organization Executive Compensation

Section 6033 — Exempt Organization Returns

Section 6103 — Confidentiality and Disclosure of Returns and Return Information

Section 7526 — Low-Income Taxpayer Clinics

Current Litigation Status Report

Calendar

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Guidance from U.S. federal and state governments and major multinational organizations on tax policies responding to the COVID-19 pandemic.

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