If you want to see an
in-depth discussion of exemption requirements under section
501(a) of the Code, rather than going through a step-by-step
analysis of an organization's eligibility to apply for
recognition of exemption from federal income taxation, see
Types of Exempt Organizations or download IRS
Publication 557, Tax Exempt Status For Your
Organization. In addition,
Publication 4220, Applying for 501(c)(3) Tax-Exempt
Status, is designed to help prospective charities apply
for tax exemption under the tax law.
First Things
First. Does The Organization Have an Appropriate Legal Form?
For the Internal
Revenue Service (the IRS) to recognize an organization's
exemption, the organization must be organized as a
trust, a
corporation, or an
association.
Is the organization a
trust, corporation, or association?
Yes |
No
