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Free State Taxes Filing

Free state taxes filing 3. Free state taxes filing   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. Free state taxes filing Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. Free state taxes filing Certain contracts held by a charitable remainder trust. Free state taxes filing Excise Taxes. Free state taxes filing Indoor tanning services. Free state taxes filing Application for Recognition of ExemptionPolitical activity. Free state taxes filing Private delivery service. Free state taxes filing Amendments to organizing documents required. Free state taxes filing How to show reasonable action and good faith. Free state taxes filing Not acting reasonably and in good faith. Free state taxes filing Prejudicing the interest of the Government. Free state taxes filing Procedure for requesting extension. Free state taxes filing More information. Free state taxes filing Organizations Not Required To File Form 1023 Articles of OrganizationOrganizational Test Dedication and Distribution of Assets Educational Organizations and Private SchoolsEducational Organizations Private Schools Organizations Providing InsuranceCharitable Risk Pools Other Section 501(c)(3) OrganizationsCharitable Organizations Religious Organizations Scientific Organizations Literary Organizations Amateur Athletic Organizations Prevention of Cruelty to Children or Animals Private Foundations and Public CharitiesPrivate Foundations Public Charities Private Operating Foundations Lobbying ExpendituresLobbying expenditures. Free state taxes filing Grass roots expenditures. Free state taxes filing Lobbying nontaxable amount. Free state taxes filing Grass roots nontaxable amount. Free state taxes filing Organization that no longer qualifies. Free state taxes filing Tax on organization. Free state taxes filing Tax on managers. Free state taxes filing Taxes on organizations. Free state taxes filing Taxes on managers. Free state taxes filing Political expenditures. Free state taxes filing Correction of expenditure. Free state taxes filing Introduction An organization may qualify for exemption from federal income tax if it is organized and operated exclusively for one or more of the following purposes. Free state taxes filing Religious. Free state taxes filing Charitable. Free state taxes filing Scientific. Free state taxes filing Testing for public safety. Free state taxes filing Literary. Free state taxes filing Educational. Free state taxes filing Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment; however, see Amateur Athletic Organizations , later in this chapter). Free state taxes filing The prevention of cruelty to children or animals. Free state taxes filing To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. Free state taxes filing A trust is a fund or foundation and will qualify. Free state taxes filing However, an individual or a partnership will not qualify. Free state taxes filing Examples. Free state taxes filing   Qualifying organizations include: Nonprofit old-age homes, Parent-teacher associations, Charitable hospitals or other charitable organizations, Alumni associations, Schools, Chapters of the Red Cross, Boys' or Girls' Clubs, and Churches. Free state taxes filing Child care organizations. Free state taxes filing   The term educational purposes includes providing for care of children away from their homes if substantially all the care provided is to enable individuals (the parents) to be gainfully employed and the services are available to the general public. Free state taxes filing Instrumentalities. Free state taxes filing   A state or municipal instrumentality may qualify under section 501(c)(3) if it is organized as a separate entity from the governmental unit that created it and if it otherwise meets the organizational and operational tests of section 501(c)(3). Free state taxes filing Examples of a qualifying instrumentality might include state schools, universities, or hospitals. Free state taxes filing However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. Free state taxes filing A state or municipality itself does not qualify for exemption. Free state taxes filing Topics - This chapter discusses: Contributions to 501(c)(3) organizations, Applications 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, and Lobbying expenditures. Free state taxes filing Useful Items - You may want to see: Forms (and Instructions) 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code See chapter 6 for information about getting publications and forms. Free state taxes filing Contributions to 501(c)(3) Organizations Contributions to domestic organizations described in this chapter, except organizations testing for public safety, are deductible as charitable contributions on the donor's federal income tax return. Free state taxes filing Fundraising events. Free state taxes filing   If the donor receives something of value in return for the contribution, a common occurrence with fundraising efforts, part or all of the contribution may not be deductible. Free state taxes filing This may apply to fundraising activities such as charity balls, bazaars, banquets, auctions, concerts, athletic events, and solicitations for membership or contributions when merchandise or benefits are given in return for payment of a specified minimum contribution. Free state taxes filing   If the donor receives or expects to receive goods or services in return for a contribution to your organization, the donor cannot deduct any part of the contribution unless the donor intends to, and does, make a payment greater than the fair market value of the goods or services. Free state taxes filing If a deduction is allowed, the donor can deduct only the part of the contribution, if any, that is more than the fair market value of the goods or services received. Free state taxes filing You should determine in advance the fair market value of any goods or services to be given to contributors and tell them, when you publicize the fundraising event or solicit their contributions, how much is deductible and how much is for the goods or services. Free state taxes filing See Disclosure of Quid Pro Quo Contributions in chapter 2. Free state taxes filing Exemption application not filed. Free state taxes filing   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. Free state taxes filing Separate fund—contributions that are deductible. Free state taxes filing   An organization that is exempt from federal income tax other than as an organization described in section 501(c)(3) can, if it desires, establish a fund, separate and apart from its other funds, exclusively for religious, charitable, scientific, literary, or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. Free state taxes filing   If the fund is organized and operated exclusively for these purposes, it may qualify for exemption as an organization described in section 501(c)(3), and contributions made to it will be deductible as provided by section 170. Free state taxes filing A fund with these characteristics must be organized in such a manner as to prohibit the use of its funds upon dissolution, or otherwise, for the general purposes of the organization creating it. Free state taxes filing Personal benefit contracts. Free state taxes filing   Generally, charitable deductions will not be allowed for a transfer to, or for the use of, a section 501(c)(3) or (c)(4) organization if in connection with the transfer: The organization directly or indirectly pays, or previously paid, a premium on a personal benefit contract for the transferor, or There is an understanding or expectation that anyone will directly or indirectly pay a premium on a personal benefit contract for the transferor. Free state taxes filing   A personal benefit contract with respect to the transferor is any life insurance, annuity, or endowment contract, if any direct or indirect beneficiary under the contract is the transferor, any member of the transferor's family, or any other person designated by the transferor. Free state taxes filing Certain annuity contracts. Free state taxes filing   If an organization incurs an obligation to pay a charitable gift annuity, and the organization purchases an annuity contract to fund the obligation, individuals receiving payments under the charitable gift annuity will not be treated as indirect beneficiaries if the organization owns all of the incidents of ownership under the contract, is entitled to all payments under the contract, and the timing and amount of the payments are substantially the same as the timing and amount of payments to each person under the obligation (as such obligation is in effect at the time of the transfer). Free state taxes filing Certain contracts held by a charitable remainder trust. Free state taxes filing   An individual will not be considered an indirect beneficiary under a life insurance, annuity, or endowment contract held by a charitable remainder annuity trust or a charitable remainder unitrust solely by reason of being entitled to the payment if the trust owns all of the incidents of ownership under the contract, and the trust is entitled to all payments under the contract. Free state taxes filing Excise tax. Free state taxes filing   If the premiums are paid in connection with a transfer for which a deduction is not allowable under the deduction denial rule, without regard to when the transfer to the charitable organization was made, an excise tax will be applied that is equal to the amount of the premiums paid by the organization on any life insurance, annuity, or endowment contract. Free state taxes filing The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. Free state taxes filing Excise Taxes. Free state taxes filing   A charitable organization liable for excise taxes must file Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Free state taxes filing Generally, the due date for filing Form 4720 occurs on the fifteenth day of the fifth month following the close of the organization's tax year. Free state taxes filing Indoor tanning services. Free state taxes filing   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. Free state taxes filing For more information, go to IRS. Free state taxes filing gov and select Affordable Care Act Tax Provisions. Free state taxes filing Application for Recognition of Exemption This discussion describes certain information to be provided upon application for recognition of exemption by all organizations created for any of the purposes described earlier in this chapter. Free state taxes filing For example, the application must include a conformed copy of the organization's articles of incorporation, as discussed under Articles of Organization , later in this chapter. Free state taxes filing See the organization headings that follow for specific information your organization may need to provide. Free state taxes filing Form 1023. Free state taxes filing   Your organization must file its application for recognition of exemption on Form 1023. Free state taxes filing See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. Free state taxes filing Some organizations are not required to file Form 1023. Free state taxes filing See Organizations Not Required To File Form 1023, later. Free state taxes filing    Additional information to help you complete your application can be found online. Free state taxes filing Go to Exemption Requirement – Section 501(c)(3) Organizations and select the link at the bottom of the Web page for step by step help with the application process. Free state taxes filing See Exemption Requirements - Section 501(c)(3) Organizations. Free state taxes filing   Form 1023 and accompanying statements must show that all of the following are true. Free state taxes filing The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. Free state taxes filing ) specified in the introduction to this chapter. Free state taxes filing No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. Free state taxes filing You must establish that your organization will not be organized or operated for the benefit of private interests, such as the creator or the creator's family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. Free state taxes filing The organization will not, as a substantial part of its activities, attempt to influence legislation (unless it elects to come under the provisions allowing certain lobbying expenditures) or participate to any extent in a political campaign for or against any candidate for public office. Free state taxes filing See Political activity, next, and Lobbying Expenditures , near the end of this chapter. Free state taxes filing Political activity. Free state taxes filing   If any of the activities (whether or not substantial) of your organization consist of participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, your organization will not qualify for tax-exempt status under section 501(c)(3). Free state taxes filing Such participation or intervention includes the publishing or distributing of statements. Free state taxes filing   Whether your organization is participating or intervening, directly or indirectly, in any political campaign on behalf of (or in opposition to) any candidate for public office depends upon all of the facts and circumstances of each case. Free state taxes filing Certain voter education activities or public forums conducted in a nonpartisan manner may not be prohibited political activity under section 501(c)(3), while other so-called voter education activities may be prohibited. Free state taxes filing Effective date of exemption. Free state taxes filing   Most organizations described in this chapter that were organized after October 9, 1969, will not be treated as tax exempt unless they apply for recognition of exemption by filing Form 1023. Free state taxes filing These organizations will not be treated as tax exempt for any period before they file Form 1023, unless they file the form within 27 months from the end of the month in which they were organized. Free state taxes filing If the organization files the application within this 27-month period, the organization's exemption will be recognized retroactively to the date it was organized. Free state taxes filing Otherwise, exemption will be recognized only from the date of receipt. Free state taxes filing The date of receipt is the date of the U. Free state taxes filing S. Free state taxes filing postmark on the cover in which an exemption application is mailed or, if no postmark appears on the cover, the date the application is stamped as received by the IRS. Free state taxes filing Private delivery service. Free state taxes filing   If a private delivery service designated by the IRS, rather than the U. Free state taxes filing S. Free state taxes filing Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. Free state taxes filing The following private delivery services have been designated by the IRS. Free state taxes filing DHL Express (DHL): DHL “Same Day” Service. Free state taxes filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state taxes filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state taxes filing M. Free state taxes filing , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state taxes filing Amendments to organizing documents required. Free state taxes filing   If an organization is required to alter its activities or to make substantive amendments to its organizing document, the ruling or determination letter recognizing its exempt status will be effective as of the date the changes are made. Free state taxes filing If only a nonsubstantive amendment is made, exempt status will be effective as of the date it was organized, if the application was filed within the 15-month period, or the date the application was filed. Free state taxes filing Extensions of time for filing. Free state taxes filing   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. Free state taxes filing Automatic 12-month extension. Free state taxes filing Organizations will receive an automatic 12-month extension if they file an application for recognition of exemption with the IRS within 12 months of the original deadline. Free state taxes filing To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. Free state taxes filing 9100-2. Free state taxes filing ” Discretionary extensions. Free state taxes filing An organization that fails to file a Form 1023 within the extended 12-month period will be granted an extension to file if it submits evidence (including affidavits) to establish that: It acted reasonably and in good faith, and Granting a discretionary extension will not prejudice the interests of the government. Free state taxes filing How to show reasonable action and good faith. Free state taxes filing   An organization acted reasonably and showed good faith if at least one of the following is true. Free state taxes filing The organization requests relief before its failure to file is discovered by the IRS. Free state taxes filing The organization failed to file because of intervening events beyond its control. Free state taxes filing The organization exercised reasonable diligence (taking into account the complexity of the return or issue and the organization's experience in these matters) but was not aware of the filing requirement. Free state taxes filing The organization reasonably relied upon the written advice of the IRS. Free state taxes filing The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. Free state taxes filing An organization cannot rely on the advice of a tax professional if it knows or should know that he or she is not competent to render advice on filing exemption applications or is not aware of all the relevant facts. Free state taxes filing Not acting reasonably and in good faith. Free state taxes filing   An organization has not acted reasonably and in good faith under the following circumstances. Free state taxes filing It seeks to change a return position for which an accuracy-related penalty has been or could be imposed at the time the relief is requested. Free state taxes filing It was informed of the requirement to file and related tax consequences, but chose not to file. Free state taxes filing It uses hindsight in requesting relief. Free state taxes filing The IRS will not ordinarily grant an extension if specific facts have changed since the due date that makes filing an application advantageous to an organization. Free state taxes filing Prejudicing the interest of the Government. Free state taxes filing   Prejudice to the interest of the Government results if granting an extension of time to file to an organization results in a lower total tax liability for the years to which the filing applies than would have been the case if the organization had filed on time. Free state taxes filing Before granting an extension, the IRS can require the organization requesting it to submit a statement from an independent auditor certifying that no prejudice will result if the extension is granted. Free state taxes filing The interests of the Government are ordinarily prejudiced if the tax year in which the application should have been filed (or any tax year that would have been affected had the filing been timely) are closed by the statute of limitations before relief is granted. Free state taxes filing The IRS can condition a grant of relief on the organization providing the IRS with a statement from an independent auditor certifying that the interests of the Government are not prejudiced. Free state taxes filing Procedure for requesting extension. Free state taxes filing   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. Free state taxes filing A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. Free state taxes filing Any documents relevant to the application. Free state taxes filing An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. Free state taxes filing If the organization relied on a tax professional's advice, the affidavit must describe the engagement and responsibilities of the professional and the extent to which the organization relied on him or her. Free state taxes filing This affidavit must be accompanied by a dated declaration, signed by an individual who has personal knowledge of the facts and circumstances, who is authorized to act for the organization, which states, “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Free state taxes filing ” Detailed affidavits from individuals having knowledge or information about the events that led to the failure to make the application and to the discovery of that failure. Free state taxes filing This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. Free state taxes filing The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. Free state taxes filing These affidavits must include the name, current address, and taxpayer identification number of the individual, and be accompanied by a dated declaration, signed by the individual, which states: “Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete. Free state taxes filing ” The organization must state whether the returns for the tax year in which the application should have been filed or any tax years that would have been affected by the application had it been timely made are being examined by the IRS, an appeals office, or a federal court. Free state taxes filing The organization must notify the IRS office considering the request for relief if the IRS starts an examination of any such return while the organization's request for relief is pending. Free state taxes filing The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. Free state taxes filing   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. Free state taxes filing Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. Free state taxes filing More information. Free state taxes filing   For more information about these procedures, see Regulations sections 301. Free state taxes filing 9100-1, 301. Free state taxes filing 9100-2, 301. Free state taxes filing 9100-3, Revenue Procedure 2013-4, section 6. Free state taxes filing 04, 2013-1 I. Free state taxes filing R. Free state taxes filing B. Free state taxes filing 126, and Revenue Procedure 2013-8, 2013-1 I. Free state taxes filing R. Free state taxes filing B. Free state taxes filing 237. Free state taxes filing See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. Free state taxes filing Notification from the IRS. Free state taxes filing   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. Free state taxes filing Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. Free state taxes filing These include: Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of a church, such as a men's or women's organization, religious school, mission society, or youth group. Free state taxes filing Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). Free state taxes filing These organizations are exempt automatically if they meet the requirements of section 501(c)(3). Free state taxes filing Filing Form 1023 to establish exemption. Free state taxes filing   If the organization wants to establish its exemption with the IRS and receive a ruling or determination letter recognizing its exempt status, it should file Form 1023. Free state taxes filing By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. Free state taxes filing A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. Free state taxes filing Private foundations. Free state taxes filing   See Private Foundations and Public Charities, later in this chapter, for more information about the additional notice required from an organization in order for it not to be presumed to be a private foundation and for the additional information required from a private foundation claiming to be an operating foundation. Free state taxes filing Gross receipts test. Free state taxes filing   For purposes of the gross receipts test, an organization normally does not have more than $5,000 annually in gross receipts if: During its first tax year the organization received gross receipts of $7,500 or less, During its first 2 years the organization had a total of $12,000 or less in gross receipts, and In the case of an organization that has been in existence for at least 3 years, the total gross receipts received by the organization during the immediately preceding 2 years, plus the current year, are $15,000 or less. Free state taxes filing   An organization with gross receipts more than the amounts in the gross receipts test, unless otherwise exempt from filing Form 1023, must file a Form 1023 within 90 days after the end of the period in which the amounts are exceeded. Free state taxes filing For example, an organization's gross receipts for its first tax year were less than $7,500, but at the end of its second tax year its gross receipts for the 2-year period were more than $12,000. Free state taxes filing The organization must file Form 1023 within 90 days after the end of its second tax year. Free state taxes filing   If the organization had existed for at least 3 tax years and had met the gross receipts test for all prior tax years but fails to meet the requirement for the current tax year, its tax-exempt status for the prior years will not be lost even if Form 1023 is not filed within 90 days after the close of the current tax year. Free state taxes filing However, the organization will not be treated as a section 501(c)(3) organization for the period beginning with the current tax year and ending with the filing of Form 1023. Free state taxes filing Example. Free state taxes filing   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. Free state taxes filing It was incorporated on January 1, 2009, and files returns on a calendar-year basis. Free state taxes filing It did not file a Form 1023. Free state taxes filing The organization's gross receipts during the years 2009 through 2012 were as follows: 2009 $3,600 2010 2,900 2011 400 2012 12,600   The organization's total gross receipts for 2009, 2010, and 2011 were $6,900. Free state taxes filing Therefore, it did not have to file Form 1023 and is exempt for those years. Free state taxes filing However, for 2010, 2011, and 2012 the total gross receipts were $15,900. Free state taxes filing Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. Free state taxes filing If it does not file within this time period, it will not be exempt under section 501(c)(3) for the period beginning with tax year 2012 ending when the Form 1023 is received by the IRS. Free state taxes filing The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. Free state taxes filing   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. Free state taxes filing See the procedures for this extension discussed earlier. Free state taxes filing Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. Free state taxes filing This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. Free state taxes filing Organizational Test The articles of organization must limit the organization's purposes to one or more of those described at the beginning of this chapter and must not expressly empower it to engage, other than as an insubstantial part of its activities, in activities that do not further one or more of those purposes. Free state taxes filing These conditions for exemption are referred to as the organizational test. Free state taxes filing Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. Free state taxes filing Therefore, the organizational test may be met if the purposes stated in the articles of organization are limited in some way by reference to section 501(c)(3). Free state taxes filing The requirement that your organization's purposes and powers must be limited by the articles of organization is not satisfied if the limit is contained only in the bylaws or other rules or regulations. Free state taxes filing Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. Free state taxes filing Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. Free state taxes filing In interpreting an organization's articles, the law of the state where the organization was created is controlling. Free state taxes filing If an organization contends that the terms of its articles have a different meaning under state law than their generally accepted meaning, such meaning must be established by a clear and convincing reference to relevant court decisions, opinions of the state attorney general, or other appropriate state authorities. Free state taxes filing The following are examples illustrating the organizational test. Free state taxes filing Example 1. Free state taxes filing Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). Free state taxes filing These articles appropriately limit the organization's purposes. Free state taxes filing The organization meets the organizational test. Free state taxes filing Example 2. Free state taxes filing An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. Free state taxes filing The organization will not be properly limited as to its purposes since all research is not scientific. Free state taxes filing The organization does not meet the organizational test. Free state taxes filing Example 3. Free state taxes filing An organization's articles state that its purpose is to receive contributions and pay them over to organizations that are described in section 501(c)(3) and exempt from taxation under section 501(a). Free state taxes filing The organization meets the organizational test. Free state taxes filing Example 4. Free state taxes filing If a stated purpose in the articles is the conduct of a school of adult education and its manner of operation is described in detail, such a purpose will be satisfactorily limited. Free state taxes filing Example 5. Free state taxes filing If the articles state the organization is formed for charitable purposes, without any further description, such language ordinarily will be sufficient since the term charitable has a generally accepted legal meaning. Free state taxes filing On the other hand, if the purposes are stated to be charitable, philanthropic, and benevolent, the organizational requirement will not be met since the terms philanthropic and benevolent have no generally accepted legal meaning and, therefore, the stated purposes may, under the laws of the state, permit activities that are broader than those intended by the exemption law. Free state taxes filing Example 6. Free state taxes filing If the articles state an organization is formed to promote American ideals, or to foster the best interests of the people, or to further the common welfare and well-being of the community, without any limitation or provision restricting such purposes to accomplishment only in a charitable manner, the purposes will not be sufficiently limited. Free state taxes filing Such purposes are vague and may be accomplished other than in an exempt manner. Free state taxes filing Example 7. Free state taxes filing A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. Free state taxes filing A hospital may or may not be exempt depending on the manner in which it is operated. Free state taxes filing Example 8. Free state taxes filing An organization that is expressly empowered by its articles to carry on social activities will not be sufficiently limited as to its power, even if its articles state that it is organized and will be operated exclusively for charitable purposes. Free state taxes filing Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. Free state taxes filing This means that should an organization dissolve, its assets must be distributed for an exempt purpose described in this chapter, or to the Federal Government or to a state or local government for a public purpose. Free state taxes filing If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. Free state taxes filing Dedication. Free state taxes filing   To establish that your organization's assets will be permanently dedicated to an exempt purpose, the articles of organization should contain a provision ensuring their distribution for an exempt purpose in the event of dissolution. Free state taxes filing Although reliance can be placed upon state law to establish permanent dedication of assets for exempt purposes, your organization's application probably can be processed much more rapidly if its articles of organization include a provision ensuring permanent dedication of assets for exempt purposes. Free state taxes filing Distribution. Free state taxes filing   Revenue Procedure 82-2, 1982-1 C. Free state taxes filing B. Free state taxes filing 367, identifies the states and circumstances in which the IRS will not require an express provision for the distribution of assets upon dissolution in the articles of organization. Free state taxes filing The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. Free state taxes filing   If a named beneficiary is to be the distributee, it must be one that would qualify and would be exempt within the meaning of section 501(c)(3) at the time the dissolution takes place. Free state taxes filing Since the named beneficiary at the time of dissolution may not be qualified, may not be in existence, or may be unwilling or unable to accept the assets of the dissolving organization, a provision should be made for distribution of the assets for one or more of the purposes specified in this chapter in the event of any such contingency. Free state taxes filing Sample articles of organization. Free state taxes filing   See sample articles of organization in the Appendix in the back of this publication. Free state taxes filing Educational Organizations and Private Schools If your organization wants to obtain recognition of exemption as an educational organization, you must submit complete information as to how your organization carries on or plans to carry on its educational activities, such as by conducting a school, by panels, discussions, lectures, forums, radio and television programs, or through various cultural media such as museums, symphony orchestras, or art exhibits. Free state taxes filing In each instance, you must explain by whom and where these activities are or will be conducted and the amount of admission fees, if any. Free state taxes filing You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. Free state taxes filing If you are organized to conduct a school, you must submit full information regarding your tuition charges, number of faculty members, number of full-time and part-time students enrolled, courses of study and degrees conferred, together with a copy of your school catalog. Free state taxes filing See also Private Schools , discussed later. Free state taxes filing Educational Organizations The term educational relates to: The instruction or training of individuals for the purpose of improving or developing their capabilities, or The instruction of the public on subjects useful to individuals and beneficial to the community. Free state taxes filing Advocacy of a position. Free state taxes filing   Advocacy of a particular position or viewpoint may be educational if there is a sufficiently full and fair exposition of pertinent facts to permit an individual or the public to form an independent opinion or conclusion. Free state taxes filing The mere presentation of unsupported opinion is not educational. Free state taxes filing Method not educational. Free state taxes filing   The method used by an organization to develop and present its views is a factor in determining if an organization qualifies as educational within the meaning of section 501(c)(3). Free state taxes filing The following factors may indicate that the method is not educational. Free state taxes filing The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. Free state taxes filing The facts that purport to support the viewpoint are distorted. Free state taxes filing The organization's presentations make substantial use of inflammatory and disparaging terms and express conclusions more on the basis of emotion than of objective evaluations. Free state taxes filing The approach used is not aimed at developing an understanding on the part of the audience because it does not consider their background or training. Free state taxes filing   Exceptional circumstances, however, may exist where an organization's advocacy may be educational even if one or more of the factors listed above are present. Free state taxes filing Qualifying organizations. Free state taxes filing   The following types of organizations may qualify as educational: An organization, such as a primary or secondary school, a college, or a professional or trade school, that has a regularly scheduled curriculum, a regular faculty, and a regularly enrolled student body in attendance at a place where the educational activities are regularly carried on, An organization whose activities consist of conducting public discussion groups, forums, panels, lectures, or other similar programs, An organization that presents a course of instruction by correspondence or through the use of television or radio, A museum, zoo, planetarium, symphony orchestra, or other similar organization, A nonprofit children's day-care center, and A credit counseling organization. Free state taxes filing College book stores, cafeterias, restaurants, etc. Free state taxes filing   These and other on-campus organizations should submit information to show that they are controlled by and operated for the convenience of the faculty and student body or by whom they are controlled and whom they serve. Free state taxes filing Alumni association. Free state taxes filing   An alumni association should establish that it is organized to promote the welfare of the university with which it is affiliated, is subject to the control of the university as to its policies and destination of funds, and is operated as an integral part of the university or is otherwise organized to promote the welfare of the college or university. Free state taxes filing If your association does not have these characteristics, it may still be exempt as a social club if it meets the requirements described in chapter 4, under 501(c)(7) - Social and Recreation Clubs . Free state taxes filing Athletic organization. Free state taxes filing   This type of organization must submit evidence that it is engaged in activities such as directing and controlling interscholastic athletic competitions, conducting tournaments, and prescribing eligibility rules for contestants. Free state taxes filing If it is not so engaged, your organization may be exempt as a social club described in chapter 4. Free state taxes filing Raising funds to be used for travel and other activities to interview and persuade prospective students with outstanding athletic ability to attend a particular university does not show an exempt purpose. Free state taxes filing If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. Free state taxes filing Private Schools Every private school filing an application for recognition of tax-exempt status must supply the IRS (on Schedule B, Form 1023) with the following information. Free state taxes filing The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. Free state taxes filing (This information also must be projected, so far as may be feasible, for the next academic year. Free state taxes filing ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. Free state taxes filing A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. Free state taxes filing A statement indicating whether any of the organizations described in item (3) above have an objective of maintaining segregated public or private school education at the time the application is filed and, if so, whether any of the individuals described in item (3) are officers or active members of those organizations at the time the application is filed. Free state taxes filing The public school district and county in which the school is located. Free state taxes filing How to determine racial composition. Free state taxes filing   The racial composition of the student body, faculty, and administrative staff can be an estimate based on the best information readily available to the school, without requiring student applicants, students, faculty, or administrative staff to submit to the school information that the school otherwise does not require. Free state taxes filing Nevertheless, a statement of the method by which the racial composition was determined must be supplied. Free state taxes filing The identity of individual students or members of the faculty and administrative staff should not be included with this information. Free state taxes filing   A school that is a state or municipal instrumentality (see Instrumentalities , near the beginning of this chapter), whether or not it qualifies for exemption under section 501(c)(3), is not considered to be a private school for purposes of the following discussion. Free state taxes filing Racially Nondiscriminatory Policy To qualify as an organization exempt from federal income tax, a private school must include a statement in its charter, bylaws, or other governing instrument, or in a resolution of its governing body, that it has a racially nondiscriminatory policy as to students and that it does not discriminate against applicants and students on the basis of race, color, or national or ethnic origin. Free state taxes filing Also, the school must circulate information that clearly states the school's admission policies. Free state taxes filing A racially nondiscriminatory policy toward students means that the school admits the students of any race to all the rights, privileges, programs, and activities generally accorded or made available to students at that school and that the school does not discriminate on the basis of race in administering its educational policies, admission policies, scholarship and loan programs, and athletic and other school-administered programs. Free state taxes filing The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. Free state taxes filing The existence of a racially discriminatory policy with respect to the employment of faculty and administrative staff is indicative of a racially discriminatory policy as to students. Free state taxes filing Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. Free state taxes filing A policy of a school that favors racial minority groups with respect to admissions, facilities and programs, and financial assistance is not discrimination on the basis of race when the purpose and effect of this policy is to promote establishing and maintaining the school's nondiscriminatory policy. Free state taxes filing A school that selects students on the basis of membership in a religious denomination or unit is not discriminating if membership in the denomination or unit is open to all on a racially nondiscriminatory basis. Free state taxes filing Policy statement. Free state taxes filing   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. Free state taxes filing Also, the school must include a reference to its racially nondiscriminatory policy in other written advertising that it uses to inform prospective students of its programs. Free state taxes filing Publicity requirement. Free state taxes filing   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. Free state taxes filing Selective communication of a racially nondiscriminatory policy that a school provides solely to leaders of racial groups will not be considered an effective means of communication to make the policy known to all segments of the community. Free state taxes filing To satisfy this requirement, the school must use one of the following two methods. Free state taxes filing Method one. Free state taxes filing   The school can publish a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community. Free state taxes filing Such publication must be repeated at least once annually during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Free state taxes filing When more than one community is served by a school, the school can publish the notice in those newspapers that are reasonably likely to be read by all racial segments in the communities that the school serves. Free state taxes filing If this method is used, the notice must meet the following printing requirements. Free state taxes filing It must appear in a section of the newspaper likely to be read by prospective students and their families. Free state taxes filing It must occupy at least 3 column inches. Free state taxes filing It must have its title printed in at least 12 point bold face type. Free state taxes filing It must have the remaining text printed in at least 8 point type. Free state taxes filing The following is an acceptable example of the notice:   NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS     The M School admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. Free state taxes filing It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs. Free state taxes filing   Method two. Free state taxes filing   The school can use the broadcast media to publicize its racially nondiscriminatory policy if this use makes the policy known to all segments of the general community the school serves. Free state taxes filing If the school uses this method, it must provide documentation showing that the means by which this policy was communicated to all segments of the general community was reasonably expected to be effective. Free state taxes filing In this case, appropriate documentation would include copies of the tapes or scripts used and records showing that there was an adequate number of announcements. Free state taxes filing The documentation also would include proof that these announcements were made during hours when they were likely to be communicated to all segments of the general community, that they were long enough to convey the message clearly, and that they were broadcast on radio or television stations likely to be listened to by substantial numbers of members of all racial segments of the general community. Free state taxes filing Announcements must be made during the period of the school's solicitation for students or, in the absence of a solicitation program, during the school's registration period. Free state taxes filing Exceptions. Free state taxes filing   The publicity requirements will not apply in the following situations. Free state taxes filing First, if for the preceding 3 years the enrollment of a parochial or other church-related school consists of students at least 75% of whom are members of the sponsoring religious denomination or unit, the school can make known its racially nondiscriminatory policy in whatever newspapers or circulars the religious denomination or unit uses in the communities from which the students are drawn. Free state taxes filing These newspapers and circulars can be distributed by a particular religious denomination or unit or by an association that represents a number of religious organizations of the same denomination. Free state taxes filing If, however, the school advertises in newspapers of general circulation in the community or communities from which its students are drawn and the second exception (discussed next) does not apply to the school, then it must comply with either of the publicity requirements explained earlier. Free state taxes filing Second, if a school customarily draws a substantial percentage of its students nationwide, worldwide, from a large geographic section or sections of the United States, or from local communities, and if the school follows a racially nondiscriminatory policy as to its students, the school may satisfy the publicity requirement by complying with the instructions explained earlier under Policy statement . Free state taxes filing   The school can demonstrate that it follows a racially nondiscriminatory policy either by showing that it currently enrolls students of racial minority groups in meaningful numbers or, except for local community schools, when minority students are not enrolled in meaningful numbers, that its promotional activities and recruiting efforts in each geographic area were reasonably designed to inform students of all racial segments in the general communities within the area of the availability of the school. Free state taxes filing The question as to whether a school demonstrates such a policy satisfactorily will be determined on the basis of the facts and circumstances of each case. Free state taxes filing   The IRS recognizes that the failure by a school drawing its students from local communities to enroll racial minority group students may not necessarily indicate the absence of a racially nondiscriminatory policy when there are relatively few or no such students in these communities. Free state taxes filing Actual enrollment is, however, a meaningful indication of a racially nondiscriminatory policy in a community in which a public school or schools became subject to a desegregation order of a federal court or are otherwise expressly obligated to implement a desegregation plan under the terms of any written contract or other commitment to which any federal agency was a party. Free state taxes filing   The IRS encourages schools to satisfy the publicity requirement by using either of the methods described earlier, even though a school considers itself to be within one of the Exceptions. Free state taxes filing The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. Free state taxes filing In this regard, it is each school's responsibility to determine whether either of the exceptions applies. Free state taxes filing Such responsibility will prepare the school, if it is audited by the IRS, to demonstrate that the failure to publish its racially nondiscriminatory policy in accordance with either one of the publicity requirements was justified by one of the exceptions. Free state taxes filing Also, a school must be prepared to demonstrate that it has publicly disavowed or repudiated any statements purported to have been made on its behalf (after November 6, 1975) that are contrary to its publicity of a racially nondiscriminatory policy as to students, to the extent that the school or its principal official was aware of these statements. Free state taxes filing Facilities and programs. Free state taxes filing   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. Free state taxes filing Scholarship and loan programs. Free state taxes filing   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. Free state taxes filing This must be known throughout the general community being served by the school and should be referred to in its publicity. Free state taxes filing Financial assistance programs, as well as scholarships and loans made under financial assistance programs, that favor members of one or more racial minority groups and that do not significantly detract from or are designed to promote a school's racially nondiscriminatory policy will not adversely affect the school's exempt status. Free state taxes filing Certification. Free state taxes filing   An individual authorized to take official action on behalf of a school that claims to be racially nondiscriminatory as to students must certify annually, under penalties of perjury, on Schedule E (Form 990 or 990-EZ) or Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, whichever applies, that to the best of his or her knowledge and belief the school has satisfied all requirements that apply, as previously explained. Free state taxes filing   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. Free state taxes filing Recordkeeping requirements. Free state taxes filing With certain exceptions, given later, each exempt private school must maintain the following records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition. Free state taxes filing Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. Free state taxes filing Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. Free state taxes filing Copies of all materials used by or on behalf of the school to solicit contributions. Free state taxes filing Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. Free state taxes filing (Schools advertising nationally or in a large geographic segment or segments of the United States need only maintain a record sufficient to indicate when and in what publications their advertisements were placed. Free state taxes filing ) The racial composition of the student body, faculty, and administrative staff can be determined in the same manner as that described at the beginning of this section. Free state taxes filing However, a school cannot discontinue maintaining a system of records that reflect the racial composition of its students, faculty, and administrative staff used on November 6, 1975, unless it substitutes a different system that compiles substantially the same information, without advance approval of the IRS. Free state taxes filing The IRS does not require that a school release any personally identifiable records or personal information except in accordance with the requirements of the Family Educational Rights and Privacy Act of 1974. Free state taxes filing Similarly, the IRS does not require a school to keep records prohibited under state or federal law. Free state taxes filing Exceptions. Free state taxes filing   The school does not have to independently maintain these records for IRS use if both of the following are true. Free state taxes filing Substantially the same information has been included in a report or reports filed with an agency or agencies of federal, state, or local governments, and this information is current within 1 year. Free state taxes filing The school maintains copies of these reports from which this information is readily obtainable. Free state taxes filing If these reports do not include all of the information required, as discussed earlier, records providing such remaining information must be maintained by the school for IRS use. Free state taxes filing Failure to maintain records. Free state taxes filing   Failure to maintain or to produce the required records and information, upon proper request, will create a presumption that the organization has failed to comply with these guidelines. Free state taxes filing Organizations Providing Insurance An organization described in sections 501(c)(3) or 501(c)(4) may be exempt from tax only if no substantial part of its activities consists of providing commercial-type insurance. Free state taxes filing However, this rule does not apply to state-sponsored organizations described in sections 501(c)(26) or 501(c)(27), which are discussed in chapter 4, or to charitable risk pools, discussed next. Free state taxes filing Charitable Risk Pools A charitable risk pool is treated as organized and operated exclusively for charitable purposes if it: Is organized and operated only to pool insurable risks of its members (not including risks related to medical malpractice) and to provide information to its members about loss control and risk management, Consists only of members that are section 501(c)(3) organizations exempt from tax under section 501(a), Is organized under state law authorizing this type of risk pooling, Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) organization), Has obtained at least $1,000,000 in startup capital from nonmember charitable organizations, Is controlled by a board of directors elected by its members, and Is organized under documents requiring that: Each member be a section 501(c)(3) organization exempt from tax under section 501(a), Each member that receives a final determination that it no longer qualifies under section 501(c)(3) notify the pool immediately, and Each insurance policy issued by the pool provide that it will not cover events occurring after a final determination described in (b). Free state taxes filing Other Section 501(c)(3) Organizations In addition to the information required for all organizations, as described earlier, you should include any other information described in this section. Free state taxes filing Charitable Organizations If your organization is applying for recognition of exemption as a charitable organization, it must show that it is organized and operated for purposes that are beneficial to the public interest. Free state taxes filing Some examples of this type of organization are those organized for: Relief of the poor, the distressed, or the underprivileged, Advancement of religion, Advancement of education or science, Erection or maintenance of public buildings, monuments, or works, Lessening the burdens of government, Lessening of neighborhood tensions, Elimination of prejudice and discrimination, Defense of human and civil rights secured by law, and Combating community deterioration and juvenile delinquency. Free state taxes filing The rest of this section contains a description of the information to be provided by certain specific organizations. Free state taxes filing This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. Free state taxes filing Each of the following organizations must submit the information described. Free state taxes filing Charitable organization supporting education. Free state taxes filing   Submit information showing how your organization supports education — for example, contributes to an existing educational institution, endows a professorial chair, contributes toward paying teachers' salaries, or contributes to an educational institution to enable it to carry on research. Free state taxes filing Scholarships. Free state taxes filing   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. Free state taxes filing Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. Free state taxes filing How and by whom the recipients are or will be selected. Free state taxes filing If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. Free state taxes filing If awards are or will be made to recipients of a particular class, for example, children of employees of a particular employer— Whether any preference is or will be accorded an applicant by reason of the parent's position, length of employment, or salary, Whether as a condition of the award the recipient must upon graduation accept employment with the company, and Whether the award will be continued even if the parent's employment ends. Free state taxes filing A copy of the scholarship application form and any brochures or literature describing the scholarship program. Free state taxes filing Hospital. Free state taxes filing   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. Free state taxes filing   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. Free state taxes filing You must attach a list showing: The names of the active and courtesy staff members of the proprietary hospital, as well as the names of your medical staff members after the transfer to nonprofit ownership, and The names of any doctors who continued to lease office space in the hospital after its transfer to nonprofit ownership and the amount of rent paid. Free state taxes filing Submit also an appraisal showing the fair rental value of the rented space. Free state taxes filing Clinic. Free state taxes filing   If you are organized to operate a clinic, attach a statement including: A description of the facilities and services, To whom the services are offered, such as the public at large or a specific group, How charges are determined, such as on a profit basis, to recover costs, or at less than cost, By whom administered and controlled, Whether any of the professional staff (that is, those who perform or will perform the clinical services) also serve or will serve in an administrative capacity, and How compensation paid the professional staff is or will be determined. Free state taxes filing Home for the aged. Free state taxes filing   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. Free state taxes filing Community nursing bureau. Free state taxes filing   If you provide a nursing register or community nursing bureau, provide information showing that your organization will be operated as a community project and will receive its primary support from public contributions to maintain a nonprofit register of qualified nursing personnel, including graduate nurses, unregistered nursing school graduates, licensed attendants and practical nurses for the benefit of hospitals, health agencies, doctors, and individuals. Free state taxes filing Organization providing loans. Free state taxes filing   If you make, or will make, loans for charitable and educational purposes, submit the following information. Free state taxes filing An explanation of the circumstances under which such loans are, or will be, made. Free state taxes filing Criteria for selection, including the rules of eligibility. Free state taxes filing How and by whom the recipients are or will be selected. Free state taxes filing Manner of repayment of the loan. Free state taxes filing Security required, if any. Free state taxes filing Interest charged, if any, and when payable. Free state taxes filing Copies in duplicate of the loan application and any brochures or literature describing the loan program. Free state taxes filing Public-interest law firms. Free state taxes filing   If your organization was formed to litigate in the public interest (as opposed to providing legal services to the poor), such as in the area of protection of the environment, you should submit the following information. Free state taxes filing How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. Free state taxes filing Whether the organization will accept fees for its services. Free state taxes filing A description of the cases litigated or to be litigated and how they benefit the public generally. Free state taxes filing Whether the policies and program of the organization are the responsibility of a board or committee representative of the public interest, which is neither controlled by employees or persons who litigate on behalf of the organization nor by any organization that is not itself an organization described in this chapter. Free state taxes filing Whether the organization is operated, through sharing of office space or otherwise, in a way to create identification or confusion with a particular private law firm. Free state taxes filing Whether there is an arrangement to provide, directly or indirectly, a deduction for the cost of litigation that is for the private benefit of the donor. Free state taxes filing Acceptance of attorneys' fees. Free state taxes filing   A nonprofit public-interest law firm can accept attorneys' fees in public-interest cases if the fees are paid directly by its clients and the fees are not more than the actual costs incurred in the case. Free state taxes filing Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. Free state taxes filing   Firms can accept fees awarded or approved by a court or an administrative agency and paid by an opposing party if the firms do not use the likelihood or probability of fee awards as a consideration in the selection of cases. Free state taxes filing All fee awards must be paid to the organization and not to its individual staff attorneys. Free state taxes filing Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. Free state taxes filing Private attorneys, whose services are retained by the firm to assist it in particular cases, can be compensated by the firm, but only on a fixed fee or salary basis. Free state taxes filing   The total amount of all attorneys' fees (court awarded and those received from clients) must not be more than 50% of the total cost of operations of the organization's legal functions, calculated over a 5-year period. Free state taxes filing   If, in order to carry out its program, an organization violates applicable canons of ethics, disrupts the judicial system, or engages in any illegal action, the organization will jeopardize its exemption. Free state taxes filing Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. Free state taxes filing That the particular religious beliefs of the organization are truly and sincerely held. Free state taxes filing That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. Free state taxes filing Therefore, your group (or organization) may not qualify for treatment as an exempt religious organization for tax purposes if its actions, as contrasted with its beliefs, are contrary to well established and clearly defined public policy. Free state taxes filing If there is a clear showing that the beliefs (or doctrines) are sincerely held by those professing them, the IRS will not question the religious nature of those beliefs. Free state taxes filing Churches. Free state taxes filing   Although a church, its integrated auxiliaries, or a convention or association of churches is not required to file Form 1023 to be exempt from federal income tax or to receive tax deductible contributions, the organization may find it advantageous to obtain recognition of exemption. Free state taxes filing In this event, you should submit information showing that your organization is a church, synagogue, association or convention of churches, religious order, or religious organization that is an integral part of a church, and that it is engaged in carrying out the function of a church. Free state taxes filing   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. Free state taxes filing Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. Free state taxes filing The IRS considers the facts and circumstances of each organization applying for church status. Free state taxes filing Convention or association of churches. Free state taxes filing   Any organization that is otherwise a convention or association of churches will not fail to qualify as a church merely because the membership of the organization includes individuals as well as churches or because the individuals have voting rights in the organization. Free state taxes filing Integrated auxiliaries. Free state taxes filing   An organization is an integrated auxiliary of a church if all the following are true. Free state taxes filing The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). Free state taxes filing It is affiliated with a church or a convention or association of churches. Free state taxes filing It is internally supported. Free state taxes filing An organization is internally supported unless both of the following are true. Free state taxes filing It offers admissions, goods, services, or facilities for sale, other than on an incidental basis, to the general public (except goods, services, or facilities sold at a nominal charge or for a small part of the cost). Free state taxes filing It normally gets more than 50% of its support from a combination of governmental sources, public solicitation of contributions, and receipts from the sale of admissions, goods, performance of services, or furnishing of facilities in activities that are not unrelated trades or businesses. Free state taxes filing Special rule. Free state taxes filing   Men's and women's organizations, seminaries, mission societies, and youth groups that satisfy (1) and (2) shown earlier are integrated auxiliaries of a church even if they are not internally supported. Free state taxes filing   In order for an organization (including a church and religious organization) to qualify for tax exemption, no part of its net earnings can inure to any individual. Free state taxes filing   Although an individual is entitled to a charitable deduction for contributions to a church, the assignment or similar transfer of compensation for personal services to a church generally does not relieve a taxpayer of federal income tax liability on the compensation, regardless of the motivation behind the transfer. Free state taxes filing Scientific Organizations You must show that your organization's research will be carried on in the public interest. Free state taxes filing Scientific research will be considered to be in the public interest if the results of the research (including any patents, copyrights, processes, or formulas) are made available to the public on a nondiscriminatory basis; if the research is performed for the United States or a state, county, or municipal government; or if the research is carried on for one of the following purposes. Free state taxes filing Aiding in the scientific education of college or university students. Free state taxes filing Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Nevada Department of Business and Industry

Website: Nevada Department of Business and Industry

Address: Nevada Department of Business and Industry
Fight Fraud Task Force
555 E. Washington Ave., Suite 4900
Las Vegas, NV 89101

Phone Number: 702-486-2750

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Financial Institutions Division
2785 E. Desert Inn Rd., Suite 180
Las Vegas, NV 89121

Phone Number: 702-486-4120

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
2501 E. Sahara Ave., Suite 302
Las Vegas, NV 89104

Phone Number: 702-486-4009

Toll-free: 1-888-872-3234 (NV)

Department of Business and Industry

Website: Department of Business and Industry

Address: Department of Business and Industry
Division of Insurance
Consumer Services Section

1818 E. College Pkwy., Suite 103
Carson City, NV 89706

Phone Number: 775-687-0700

Toll-free: 1-888-872-3234 (NV)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
555 E. Washington Ave.,
Suite 5200
Las Vegas, NV 89101

Phone Number: 702-486-2440

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission - Northern NV

Website: Public Utilities Commission - Northern NV

Address: Public Utilities Commission - Northern NV
Consumer Complaint Resolution Division
1150 E. William St.
Carson City, NV 89701-3109

Phone Number: 775-684-6100

Public Utilities Commission - Southern NV

Website: Public Utilities Commission - Southern NV

Address: Public Utilities Commission - Southern NV
Consumer Complaint Resolution Division
9075 W. Diablo Dr., Suite 250
Las Vegas, NV 89148

Phone Number: 702-486-2600

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The Free State Taxes Filing

Free state taxes filing Index A Assistance (see Tax help) C Capital construction fund, Capital Construction Fund Comments, Comments and suggestions. Free state taxes filing F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) S Suggestions, Comments and suggestions. Free state taxes filing T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Free state taxes filing TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications