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2011 Irs Tax Forms

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2011 Irs Tax Forms

2011 irs tax forms Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2011 irs tax forms Tax questions. 2011 irs tax forms Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 2011 irs tax forms irs. 2011 irs tax forms gov/pub54. 2011 irs tax forms What's New Exclusion amount. 2011 irs tax forms  The maximum foreign earned income exclusion is adjusted annually for inflation. 2011 irs tax forms For 2013, the maximum exclusion has increased to $97,600. 2011 irs tax forms See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 2011 irs tax forms Housing expenses — base amount. 2011 irs tax forms  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 2011 irs tax forms The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 2011 irs tax forms For 2013, this amount is $42. 2011 irs tax forms 78 per day ($15,616 per year). 2011 irs tax forms See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 2011 irs tax forms Housing expenses — maximum amount. 2011 irs tax forms  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 2011 irs tax forms See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 2011 irs tax forms Filing requirements. 2011 irs tax forms  Generally, the amount of income you can receive before you must file an income tax return has increased. 2011 irs tax forms These amounts are shown in chapter 1 under Filing Requirements . 2011 irs tax forms Self-employment tax rate. 2011 irs tax forms  For 2013, the self-employment tax rate of 13. 2011 irs tax forms 3% has increased to 15. 2011 irs tax forms 3%. 2011 irs tax forms The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 2011 irs tax forms All net earnings are subject to the Medicare part of the tax. 2011 irs tax forms For more information, see chapter 3. 2011 irs tax forms IRA limitations for 2013. 2011 irs tax forms . 2011 irs tax forms  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 2011 irs tax forms You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 2011 irs tax forms If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 2011 irs tax forms See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 2011 irs tax forms Reminders Figuring tax on income not excluded. 2011 irs tax forms  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 2011 irs tax forms See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 2011 irs tax forms If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 2011 irs tax forms Form 8938. 2011 irs tax forms  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2011 irs tax forms See Form 8938 in chapter 1. 2011 irs tax forms Change of address. 2011 irs tax forms  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 2011 irs tax forms If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 2011 irs tax forms Photographs of missing children. 2011 irs tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 irs tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 irs tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 irs tax forms Introduction This publication discusses special tax rules for U. 2011 irs tax forms S. 2011 irs tax forms citizens and resident aliens who work abroad or who have income earned in foreign countries. 2011 irs tax forms If you are a U. 2011 irs tax forms S. 2011 irs tax forms citizen or resident alien, your worldwide income generally is subject to U. 2011 irs tax forms S. 2011 irs tax forms income tax, regardless of where you are living. 2011 irs tax forms Also, you are subject to the same income tax filing requirements that apply to U. 2011 irs tax forms S. 2011 irs tax forms citizens or resident aliens living in the United States. 2011 irs tax forms Expatriation tax provisions apply to U. 2011 irs tax forms S. 2011 irs tax forms citizens who have renounced their citizenship and long-term residents who have ended their residency. 2011 irs tax forms These provisions are discussed in chapter 4 of Publication 519, U. 2011 irs tax forms S. 2011 irs tax forms Tax Guide for Aliens. 2011 irs tax forms Resident alien. 2011 irs tax forms   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2011 irs tax forms Green card test. 2011 irs tax forms You are a U. 2011 irs tax forms S. 2011 irs tax forms resident if you were a lawful permanent resident of the United States at any time during the calendar year. 2011 irs tax forms This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 2011 irs tax forms Substantial presence test. 2011 irs tax forms You are considered a U. 2011 irs tax forms S. 2011 irs tax forms resident if you meet the substantial presence test for the calendar year. 2011 irs tax forms To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2011 irs tax forms Example. 2011 irs tax forms You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2011 irs tax forms To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2011 irs tax forms Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2011 irs tax forms   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2011 irs tax forms Filing information. 2011 irs tax forms    Chapter 1 contains general filing information, such as: Whether you must file a U. 2011 irs tax forms S. 2011 irs tax forms tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 2011 irs tax forms S. 2011 irs tax forms resident, and Whether you must pay estimated tax. 2011 irs tax forms Withholding tax. 2011 irs tax forms    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 2011 irs tax forms S. 2011 irs tax forms citizens and resident aliens. 2011 irs tax forms Self-employment tax. 2011 irs tax forms    Chapter 3 discusses who must pay self-employment tax. 2011 irs tax forms Foreign earned income exclusion and housing exclusion and deduction. 2011 irs tax forms    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 2011 irs tax forms You may qualify to treat up to $97,600 of your income as not taxable by the United States. 2011 irs tax forms You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 2011 irs tax forms These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 2011 irs tax forms   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 2011 irs tax forms These rules are explained in chapter 4. 2011 irs tax forms   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2011 irs tax forms Exemptions, deductions, and credits. 2011 irs tax forms    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 2011 irs tax forms These are generally the same as if you were living in the United States. 2011 irs tax forms However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 2011 irs tax forms Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 2011 irs tax forms Tax treaty benefits. 2011 irs tax forms    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 2011 irs tax forms It also explains how to get copies of tax treaties. 2011 irs tax forms How to get tax help. 2011 irs tax forms    Chapter 7 is an explanation of how to get information and assistance from the IRS. 2011 irs tax forms Questions and answers. 2011 irs tax forms   Frequently asked questions and answers to those questions are presented in the back of the publication. 2011 irs tax forms Comments and suggestions. 2011 irs tax forms   We welcome your comments about this publication and your suggestions for future editions. 2011 irs tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 irs tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 irs tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 irs tax forms   You can send us comments from www. 2011 irs tax forms irs. 2011 irs tax forms gov/formspubs/. 2011 irs tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 irs tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 irs tax forms Ordering forms and publications. 2011 irs tax forms   Visit www. 2011 irs tax forms irs. 2011 irs tax forms gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 irs tax forms Internal Revenue Service 1201 N. 2011 irs tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 irs tax forms   If you have a tax question, check the information available on IRS. 2011 irs tax forms gov or call 1-800-TAX–FORM (1-800-829-1040). 2011 irs tax forms We cannot answer tax questions sent to either of the above addresses. 2011 irs tax forms Prev  Up  Next   Home   More Online Publications
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Letter 757C Frequently Asked Questions (FAQs)

What is the letter telling me?

You failed to meet the terms of your established Installment Agreement by making the specified payment amount on the established due date.

What do I have to do?

You may call the toll free number in this letter. The person who answers the phone will assist you.

How much time do I have?

You should contact us or pay your balance due as soon as possible.

What happens if I don't take any action?

Since you failed to meet the terms of the agreement we could proceed to enforce collection action by filing a levy on your bank account or wages or file a lien on your personal property.

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You should call the phone number provided in the letter as soon as possible.

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Call us immediately at the number provided in the letter.

Page Last Reviewed or Updated: 30-Jan-2014

The 2011 Irs Tax Forms

2011 irs tax forms Publication 557 - Additional Material Table of Contents Appendix. 2011 irs tax forms Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 2011 irs tax forms Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2011 irs tax forms 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 2011 irs tax forms No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2011 irs tax forms 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 2011 irs tax forms Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 2011 irs tax forms 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 2011 irs tax forms , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 2011 irs tax forms Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 2011 irs tax forms Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 2011 irs tax forms    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 2011 irs tax forms Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 2011 irs tax forms    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 2011 irs tax forms    4Deductible as a business expense to the extent allowed by section 192. 2011 irs tax forms    5Deductible as a business expense to the extent allowed by section 194A. 2011 irs tax forms 6Application is by letter to the address shown on Form 8718. 2011 irs tax forms A copy of the organizing document should be attached and the letter should be signed by an officer. 2011 irs tax forms    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 2011 irs tax forms    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 2011 irs tax forms    9Although the organization files a partnership return, all distributions are deemed dividends. 2011 irs tax forms The members are not entitled to pass through treatment of the organization's income or expenses. 2011 irs tax forms    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 2011 irs tax forms    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 2011 irs tax forms    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 2011 irs tax forms Use Form 1024 if applying for recognition under section 501(c)(4). 2011 irs tax forms    13See section 501(c)(29) for details. 2011 irs tax forms    14See Revenue Procedure 2012-11, sec. 2011 irs tax forms 4. 2011 irs tax forms 01, 2012-7 I. 2011 irs tax forms R. 2011 irs tax forms B. 2011 irs tax forms 368, for details. 2011 irs tax forms Appendix. 2011 irs tax forms Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 2011 irs tax forms You should bear in mind that requirements for these instruments may vary under applicable state law. 2011 irs tax forms See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 2011 irs tax forms DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 2011 irs tax forms Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 2011 irs tax forms Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2011 irs tax forms Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 2011 irs tax forms No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2011 irs tax forms Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2011 irs tax forms   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 2011 irs tax forms ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2011 irs tax forms Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 2011 irs tax forms   In witness whereof, we have hereunto subscribed our names this day of , 20. 2011 irs tax forms Appendix. 2011 irs tax forms Sample Articles of Organization, continued Draft B The Charitable Trust. 2011 irs tax forms Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 2011 irs tax forms ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2011 irs tax forms Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 2011 irs tax forms The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 2011 irs tax forms Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 2011 irs tax forms No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 2011 irs tax forms No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 2011 irs tax forms b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 2011 irs tax forms On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2011 irs tax forms The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 2011 irs tax forms Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 2011 irs tax forms The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 2011 irs tax forms c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2011 irs tax forms It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2011 irs tax forms d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 2011 irs tax forms Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2011 irs tax forms An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 2011 irs tax forms All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 2011 irs tax forms Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 2011 irs tax forms The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 2011 irs tax forms Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 2011 irs tax forms Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 2011 irs tax forms  None of the trustees shall be required to furnish any bond or surety. 2011 irs tax forms None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 2011 irs tax forms  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 2011 irs tax forms A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 2011 irs tax forms  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 2011 irs tax forms Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 2011 irs tax forms a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 2011 irs tax forms No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 2011 irs tax forms b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 2011 irs tax forms c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 2011 irs tax forms d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 2011 irs tax forms e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 2011 irs tax forms f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 2011 irs tax forms Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 2011 irs tax forms Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 2011 irs tax forms Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 2011 irs tax forms Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 2011 irs tax forms No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 2011 irs tax forms No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 2011 irs tax forms Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 2011 irs tax forms Trustee Trustee Prev  Up  Next   Home   More Online Publications