IRS PUBLICATION 557: TAX-EXEMPT STATUS FOR YOUR ORGANIZATION
A document that explains the rules and procedures for organizations who seeks exemption from federal income tax as stated in section 501(a) of the Internal Revenue Code. It also outlines the required forms and documents, the process for appealing if tax-exempt status is decline, and causes of a revocation of exemption status. Organizations that are exempt must fulfill certain filing requirements and disclosures that have to be given to individuals who donate funds. Released by the Internal Revenue Service (IRS), it also provides details on organizations under section 501(c)(3).
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