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January 2025)  \nTax-Exempt Status for Your Organization  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) |\n\nContents  \nWhat's New .................. 2  \nReminders ................... 2  \nIntroduction .................. 3  \nChapter 1. Application, Approval, and Appeal Procedures ........ 4  \nApplication Procedures ......... 4  \nForms Required .......... 4  \nRequired Information and Documents ........... 5  \nMiscellaneous Procedures .... 6  \nDetermination Letters .......... 6  \nEffective Date of Exemption .... 6 Revocation of Exemption ..... 6  \nAppeal Procedures ............ 7  \nIndependent Office of  \nAppeals Consideration .... 7  \nAdministrative Remedies ..... 7 Appeal to Courts .......... 8  \nGroup Exemption Letter ......... 8  \nCentral Organization  \nApplication Procedure ..... 8  \nKeeping the Group Exemption Letter in Force .............. 9  \nEvents Causing Loss of Group Exemption ........ 9  \nChapter 2. Filing Requirements and Required Disclosures .....  10 Annual Information Returns ......  11  \nUnrelated Business Income Tax Return ................  13  \nEmployment Tax Returns .......  13  \nPolitical Organization Income Tax Return ..............  14  \nReporting Requirements for a Political Organization ........  14  \nDonee Information Return .......  16  \nInformation Provided to Donors ....  16  \nReport of Cash Received .......  18  \nPublic Inspection of Exemption  \nApplications, Annual  \nReturns, and Political Organization Reporting Forms ................  18  \nRequired Disclosures .........  20  \nSolicitation of Nondeductible Contributions .........  20  \nSales of Information or Services Available Free from Government .......  21  \nDues Used for Lobbying or Political Activities .......  21  \nMiscellaneous Rules ..........  21  \nOrganizational Changes and Exempt Status ......  21  \nModify or Obtain an NTEE Code..............  22  \nChapter 3. Section 501(c)(3)  \nOrganizations .............  22  \nContributions to 501(c)(3)  \nOrganizations ............  22  \nApplication for Recognition of Exemption ..............  23  \nArticles of Organization ........  25  \nPublication 557 (Rev. 1-2025) Catalog Number 46573C Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nEducational Organizations and Private Schools ...........  26  \nOrganizations Providing Insurance ..............  28  \nOther Section 501(c)(3)  \nOrganizations ............  28  \nPrivate Foundations and Public Charities ...............  30  \nLobbying Expenditures ........  46  \nChapter 4. Other Section 501(c) Organizations .............  48  \n501(c)(4) -Civic Leagues and  \nSocial Welfare Organizations . . .  48 501(c)(5) -Labor, Agricultural,  \nand Horticultural  \nOrganizations ............  49  \n501(c)(6) -Business Leagues, etc...................  49  \n501(c)(7) -Social and Recreation Clubs ..........  50  \n501(c)(8) and 501(c)( 10) -  \nFraternal Beneficiary Societies and Domestic Fraternal Societies .........  51  \n501(c)(4), 501(c)(9), and 501(c)(17) -Employees'Associations ............  52  \n501(c)(12) -Local Benevolent Life Insurance Associations, Mutual Irrigation and  \nTelephone Companies, and Like Organizations .........  53  \n501(c)(13) -Cemetery Companies .............  55  \n501(c)(14) -Credit Unions and  \nOther Mutual Financial  \nOrganizations ............  56  \n501(c)(19) -Veterans'Organizations ............  56  \n501(c)(21) -Black Lung Benefit Trusts ................  57  \n501(c)(2) -Title-Holding Corporations for Single Parent Corporations ........  57  \n501(c)(25) -Title-Holding  \nCorporations or Trusts for  \nMultiple Parent Corporations ...  58  \n501(c)(26) -State-Sponsored H","cbCaivMAhjOqcEBs","https://ap.wps.com/l/cbCaivMAhjOqcEBs","pdf",2103695,76,"English","# What's New\n# Reminders\n# Introduction\n# Chapter 1. Application, Approval, and Appeal Procedures\n## Application Procedures\n## Forms Required\n## Required Information and Documents\n## Miscellaneous Procedures\n## Determination Letters\n## Effective Date of Exemption\n## Revocation of Exemption\n## Appeal Procedures\n## Independent Office of Appeals Consideration\n## Administrative Remedies\n## Appeal to Courts\n## Group Exemption Letter\n## Central Organization Application Procedure\n## Keeping the Group Exemption Letter in Force\n## Events Causing Loss of Group Exemption\n# Chapter 2. Filing Requirements and Required Disclosures\n## Annual Information Returns\n## Unrelated Business Income Tax Return\n## Employment Tax Returns\n## Political Organization Income Tax Return\n## Reporting Requirements for a Political Organization\n## Donee Information Return\n## Information Provided to Donors\n## Report of Cash Received\n## Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms\n## Required Disclosures\n## Solicitation of Nondeductible Contributions\n## Sales of Information or Services Available Free from Government\n## Dues Used for Lobbying or Political Activities\n## Miscellaneous Rules\n## Organizational Changes and Exempt Status\n## Modify or Obtain an NTEE Code\n# Chapter 3. Section 501(c)(3) Organizations\n## Contributions to 501(c)(3) Organizations\n## Application for Recognition of Exemption\n## Articles of Organization\n## Educational Organizations and Private Schools\n## Organizations Providing Insurance\n## Other Section 501(c)(3) Organizations\n## Private Foundations and Public Charities\n## Lobbying Expenditures\n# Chapter 4. Other Section 501(c) Organizations\n## 501(c)(4) - Civic Leagues and Social Welfare Organizations\n## 501(c)(5) - Labor, Agricultural, and Horticultural Organizations\n## 501(c)(6) - Business Leagues, etc\n## 501(c)(7) - Social and Recreation Clubs\n## 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies\n## 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations\n## 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations\n## 501(c)(13) - Cemetery Companies\n## 501(c)(14) - Credit Unions and Other Mutual Financial Organizations\n## 501(c)(19) - Veterans' Organizations\n## 501(c)(21) - Black Lung Benefit Trusts\n## 501(c)(2) - Title-Holding Corporations for Single Parent Corporations\n## 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations\n## 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations\n## 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations\n## 501(c)(29) - CO-OP Health Insurance Issuers\n# Chapter 5. Excise Taxes\n# How To Get Tax Help\n# Organization Reference Chart\n# Appendix. Sample Articles of Organization\n# Index","[{\"question\":\"How does Publication 557 explain the application process for tax-exempt status?\",\"answer\":\"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.\"},{\"question\":\"What filing and disclosure requirements are covered?\",\"answer\":\"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.\"},{\"question\":\"Which organization categories are addressed in the guidance?\",\"answer\":\"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.\"}]","Tax-Exempt Status for Your Organization - Publication 557 - (Rev. January 2025) | PDF",1789808474,27]