Tax-Exempt Status for Your Organization - Publication 557 - (Rev. January 2025)

Sep 19, 2026

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Publication 557 (Rev. January 2025) explains how organizations can obtain and maintain tax-exempt status. It covers application, approval, and appeal procedures, including required forms, information, documents, determination letters, effective dates of exemption, and revocation. It also details filing requirements and required disclosures for annual returns and other reporting, plus guidance by organization type, such as 501(c)(3) and other 501(c) categories, and includes excise tax topics, reference charts, sample articles, and an index.

LanguageEnglish

CategoryForms

FormatPDF

Pages76

Reading Time27 min

AccessFree to download

What's New

Reminders

Introduction

Chapter 1. Application, Approval, and Appeal Procedures

Application Procedures

Forms Required

Required Information and Documents

Miscellaneous Procedures

Determination Letters

Effective Date of Exemption

Revocation of Exemption

Appeal Procedures

Independent Office of Appeals Consideration

Administrative Remedies

Appeal to Courts

Group Exemption Letter

Central Organization Application Procedure

Keeping the Group Exemption Letter in Force

Events Causing Loss of Group Exemption

Chapter 2. Filing Requirements and Required Disclosures

Annual Information Returns

Unrelated Business Income Tax Return

Employment Tax Returns

Political Organization Income Tax Return

Reporting Requirements for a Political Organization

Donee Information Return

Information Provided to Donors

Report of Cash Received

Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms

Required Disclosures

Solicitation of Nondeductible Contributions

Sales of Information or Services Available Free from Government

Dues Used for Lobbying or Political Activities

Miscellaneous Rules

Organizational Changes and Exempt Status

Modify or Obtain an NTEE Code

Chapter 3. Section 501(c)(3) Organizations

Contributions to 501(c)(3) Organizations

Application for Recognition of Exemption

Articles of Organization

Educational Organizations and Private Schools

Organizations Providing Insurance

Other Section 501(c)(3) Organizations

Private Foundations and Public Charities

Lobbying Expenditures

Chapter 4. Other Section 501(c) Organizations

501(c)(4) - Civic Leagues and Social Welfare Organizations

501(c)(5) - Labor, Agricultural, and Horticultural Organizations

501(c)(6) - Business Leagues, etc

501(c)(7) - Social and Recreation Clubs

501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies

501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations

501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations

501(c)(13) - Cemetery Companies

501(c)(14) - Credit Unions and Other Mutual Financial Organizations

501(c)(19) - Veterans' Organizations

501(c)(21) - Black Lung Benefit Trusts

501(c)(2) - Title-Holding Corporations for Single Parent Corporations

501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations

501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations

501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations

501(c)(29) - CO-OP Health Insurance Issuers

Chapter 5. Excise Taxes

How To Get Tax Help

Organization Reference Chart

Appendix. Sample Articles of Organization

Index

Feb 26, 2025 Publication 557 (Rev. January 2025) Tax-Exempt Status for Your Organization | | | | --- | --- | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)
• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)
• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)
• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) | Contents What's New .................. 2 Reminders ................... 2 Introduction .................. 3 Chapter 1. Application, Approval, and Appeal Procedures ........ 4 Application Procedures ......... 4 Forms Required .......... 4 Required Information and Documents ........... 5 Miscellaneous Procedures .... 6 Determination Letters .......... 6 Effective Date of Exemption .... 6 Revocation of Exemption ..... 6 Appeal Procedures ............ 7 Independent Office of Appeals Consideration .... 7 Administrative Remedies ..... 7 Appeal to Courts .......... 8 Group Exemption Letter ......... 8 Central Organization Application Procedure ..... 8 Keeping the Group Exemption Letter in Force .............. 9 Events Causing Loss of Group Exemption ........ 9 Chapter 2. Filing Requirements and Required Disclosures ..... 10 Annual Information Returns ...... 11 Unrelated Business Income Tax Return ................ 13 Employment Tax Returns ....... 13 Political Organization Income Tax Return .............. 14 Reporting Requirements for a Political Organization ........ 14 Donee Information Return ....... 16 Information Provided to Donors .... 16 Report of Cash Received ....... 18 Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms ................ 18 Required Disclosures ......... 20 Solicitation of Nondeductible Contributions ......... 20 Sales of Information or Services Available Free from Government ....... 21 Dues Used for Lobbying or Political Activities ....... 21 Miscellaneous Rules .......... 21 Organizational Changes and Exempt Status ...... 21 Modify or Obtain an NTEE Code.............. 22 Chapter 3. Section 501(c)(3) Organizations ............. 22 Contributions to 501(c)(3) Organizations ............ 22 Application for Recognition of Exemption .............. 23 Articles of Organization ........ 25 Publication 557 (Rev. 1-2025) Catalog Number 46573C Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) Educational Organizations and Private Schools ........... 26 Organizations Providing Insurance .............. 28 Other Section 501(c)(3) Organizations ............ 28 Private Foundations and Public Charities ............... 30 Lobbying Expenditures ........ 46 Chapter 4. Other Section 501(c) Organizations ............. 48 501(c)(4) -Civic Leagues and Social Welfare Organizations . . . 48 501(c)(5) -Labor, Agricultural, and Horticultural Organizations ............ 49 501(c)(6) -Business Leagues, etc................... 49 501(c)(7) -Social and Recreation Clubs .......... 50 501(c)(8) and 501(c)( 10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies ......... 51 501(c)(4), 501(c)(9), and 501(c)(17) -Employees'Associations ............ 52 501(c)(12) -Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations ......... 53 501(c)(13) -Cemetery Companies ............. 55 501(c)(14) -Credit Unions and Other Mutual Financial Organizations ............ 56 501(c)(19) -Veterans'Organizations ............ 56 501(c)(21) -Black Lung Benefit Trusts ................ 57 501(c)(2) -Title-Holding Corporations for Single Parent Corporations ........ 57 501(c)(25) -Title-Holding Corporations or Trusts for Multiple Parent Corporations ... 58 501(c)(26) -State-Sponsored H

FAQs

How does Publication 557 explain the application process for tax-exempt status?

It outlines application procedures, including the forms required and the required information and documents. It also covers miscellaneous procedures and how determination letters relate to the approval process.

What filing and disclosure requirements are covered?

It describes annual information returns and other required returns, plus reporting requirements for political organizations and donee information return rules. It also lists required disclosures such as solicitation of nondeductible contributions and dues used for lobbying or political activities.

Which organization categories are addressed in the guidance?

The document provides guidance for 501(c)(3) organizations and then covers other 501(c) categories, including 501(c)(4) through multiple specified subsections. It also includes an organization reference chart and supporting appendices.

Sep 19, 2026

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