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I Need To File 2010 Taxes

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I Need To File 2010 Taxes

I need to file 2010 taxes 3. I need to file 2010 taxes   Section 501(c)(3) Organizations Table of Contents IntroductionChild care organizations. I need to file 2010 taxes Topics - This chapter discusses: Useful Items - You may want to see: Contributions to 501(c)(3) OrganizationsCertain annuity contracts. I need to file 2010 taxes Certain contracts held by a charitable remainder trust. I need to file 2010 taxes Excise Taxes. I need to file 2010 taxes Indoor tanning services. I need to file 2010 taxes Application for Recognition of ExemptionPolitical activity. I need to file 2010 taxes Private delivery service. I need to file 2010 taxes Amendments to organizing documents required. I need to file 2010 taxes How to show reasonable action and good faith. I need to file 2010 taxes Not acting reasonably and in good faith. I need to file 2010 taxes Prejudicing the interest of the Government. I need to file 2010 taxes Procedure for requesting extension. I need to file 2010 taxes More information. I need to file 2010 taxes 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. I need to file 2010 taxes Grass roots expenditures. I need to file 2010 taxes Lobbying nontaxable amount. I need to file 2010 taxes Grass roots nontaxable amount. I need to file 2010 taxes Organization that no longer qualifies. I need to file 2010 taxes Tax on organization. I need to file 2010 taxes Tax on managers. I need to file 2010 taxes Taxes on organizations. I need to file 2010 taxes Taxes on managers. I need to file 2010 taxes Political expenditures. I need to file 2010 taxes Correction of expenditure. I need to file 2010 taxes 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. I need to file 2010 taxes Religious. I need to file 2010 taxes Charitable. I need to file 2010 taxes Scientific. I need to file 2010 taxes Testing for public safety. I need to file 2010 taxes Literary. I need to file 2010 taxes Educational. I need to file 2010 taxes 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). I need to file 2010 taxes The prevention of cruelty to children or animals. I need to file 2010 taxes To qualify, the organization must be a corporation, community chest, fund, articles of association, or foundation. I need to file 2010 taxes A trust is a fund or foundation and will qualify. I need to file 2010 taxes However, an individual or a partnership will not qualify. I need to file 2010 taxes Examples. I need to file 2010 taxes   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. I need to file 2010 taxes Child care organizations. I need to file 2010 taxes   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. I need to file 2010 taxes Instrumentalities. I need to file 2010 taxes   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). I need to file 2010 taxes Examples of a qualifying instrumentality might include state schools, universities, or hospitals. I need to file 2010 taxes However, if an organization is an integral part of the local government or possesses governmental powers, it does not qualify for exemption. I need to file 2010 taxes A state or municipality itself does not qualify for exemption. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Fundraising events. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes See Disclosure of Quid Pro Quo Contributions in chapter 2. I need to file 2010 taxes Exemption application not filed. I need to file 2010 taxes   Donors cannot deduct any charitable contribution to an organization that is required to apply for recognition of exemption but has not done so. I need to file 2010 taxes Separate fund—contributions that are deductible. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Personal benefit contracts. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes Certain annuity contracts. I need to file 2010 taxes   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). I need to file 2010 taxes Certain contracts held by a charitable remainder trust. I need to file 2010 taxes   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. I need to file 2010 taxes Excise tax. I need to file 2010 taxes   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. I need to file 2010 taxes The excise tax does not apply if all of the direct and indirect beneficiaries under the contract are organizations. I need to file 2010 taxes Excise Taxes. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Indoor tanning services. I need to file 2010 taxes   If your organization provides an indoor tanning bed service, the ACA imposed a 10% excise tax on services provided after June 30, 2010. I need to file 2010 taxes For more information, go to IRS. I need to file 2010 taxes gov and select Affordable Care Act Tax Provisions. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes See the organization headings that follow for specific information your organization may need to provide. I need to file 2010 taxes Form 1023. I need to file 2010 taxes   Your organization must file its application for recognition of exemption on Form 1023. I need to file 2010 taxes See chapter 1 and the instructions accompanying Form 1023 for the procedures to follow in applying. I need to file 2010 taxes Some organizations are not required to file Form 1023. I need to file 2010 taxes See Organizations Not Required To File Form 1023, later. I need to file 2010 taxes    Additional information to help you complete your application can be found online. I need to file 2010 taxes 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. I need to file 2010 taxes See Exemption Requirements - Section 501(c)(3) Organizations. I need to file 2010 taxes   Form 1023 and accompanying statements must show that all of the following are true. I need to file 2010 taxes The organization is organized exclusively for, and will be operated exclusively for, one or more of the purposes (religious, charitable, etc. I need to file 2010 taxes ) specified in the introduction to this chapter. I need to file 2010 taxes No part of the organization's net earnings will inure to the benefit of private shareholders or individuals. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes See Political activity, next, and Lobbying Expenditures , near the end of this chapter. I need to file 2010 taxes Political activity. I need to file 2010 taxes   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). I need to file 2010 taxes Such participation or intervention includes the publishing or distributing of statements. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Effective date of exemption. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Otherwise, exemption will be recognized only from the date of receipt. I need to file 2010 taxes The date of receipt is the date of the U. I need to file 2010 taxes S. I need to file 2010 taxes 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. I need to file 2010 taxes Private delivery service. I need to file 2010 taxes   If a private delivery service designated by the IRS, rather than the U. I need to file 2010 taxes S. I need to file 2010 taxes Postal Service, is used to deliver the application, the date of receipt is the date recorded or marked by the private delivery service. I need to file 2010 taxes The following private delivery services have been designated by the IRS. I need to file 2010 taxes DHL Express (DHL): DHL “Same Day” Service. I need to file 2010 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. I need to file 2010 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. I need to file 2010 taxes M. I need to file 2010 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. I need to file 2010 taxes Amendments to organizing documents required. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Extensions of time for filing. I need to file 2010 taxes   There are two ways organizations seeking exemption can receive an extension of time for filing Form 1023. I need to file 2010 taxes Automatic 12-month extension. I need to file 2010 taxes 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. I need to file 2010 taxes To get this extension, an organization must add the following statement at the top of its application: “Filed Pursuant to Section 301. I need to file 2010 taxes 9100-2. I need to file 2010 taxes ” Discretionary extensions. I need to file 2010 taxes 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. I need to file 2010 taxes How to show reasonable action and good faith. I need to file 2010 taxes   An organization acted reasonably and showed good faith if at least one of the following is true. I need to file 2010 taxes The organization requests relief before its failure to file is discovered by the IRS. I need to file 2010 taxes The organization failed to file because of intervening events beyond its control. I need to file 2010 taxes 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. I need to file 2010 taxes The organization reasonably relied upon the written advice of the IRS. I need to file 2010 taxes The organization reasonably relied upon the advice of a qualified tax professional who failed to file or advise the organization to file Form 1023. I need to file 2010 taxes 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. I need to file 2010 taxes Not acting reasonably and in good faith. I need to file 2010 taxes   An organization has not acted reasonably and in good faith under the following circumstances. I need to file 2010 taxes 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. I need to file 2010 taxes It was informed of the requirement to file and related tax consequences, but chose not to file. I need to file 2010 taxes It uses hindsight in requesting relief. I need to file 2010 taxes 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. I need to file 2010 taxes Prejudicing the interest of the Government. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Procedure for requesting extension. I need to file 2010 taxes   To request a discretionary extension, an organization must submit (to the IRS address shown on Form 1023 and Notice 1382) the following. I need to file 2010 taxes A statement showing the date Form 1023 was required to have been filed and the date it was actually filed. I need to file 2010 taxes Any documents relevant to the application. I need to file 2010 taxes An affidavit describing in detail the events that led to the failure to apply and to the discovery of that failure. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes ” 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. I need to file 2010 taxes This includes the organization's return preparer, and any accountant or attorney, knowledgeable in tax matters, who advised the taxpayer on the application. I need to file 2010 taxes The affidavits must describe the engagement and responsibilities of the individual and the advice that he or she provided. I need to file 2010 taxes 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. I need to file 2010 taxes ” 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. I need to file 2010 taxes 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. I need to file 2010 taxes The organization, if requested, has to submit copies of its tax returns, and copies of the returns of other affected taxpayers. I need to file 2010 taxes   A request for this relief in connection with an application for exemption does not require payment of an additional user fee. I need to file 2010 taxes Also, a request for relief under the automatic 12-month extension does not require payment of a user fee. I need to file 2010 taxes More information. I need to file 2010 taxes   For more information about these procedures, see Regulations sections 301. I need to file 2010 taxes 9100-1, 301. I need to file 2010 taxes 9100-2, 301. I need to file 2010 taxes 9100-3, Revenue Procedure 2013-4, section 6. I need to file 2010 taxes 04, 2013-1 I. I need to file 2010 taxes R. I need to file 2010 taxes B. I need to file 2010 taxes 126, and Revenue Procedure 2013-8, 2013-1 I. I need to file 2010 taxes R. I need to file 2010 taxes B. I need to file 2010 taxes 237. I need to file 2010 taxes See Revenue Procedure 2013-4 and Revenue Procedure 2013-8. I need to file 2010 taxes Notification from the IRS. I need to file 2010 taxes   Organizations filing Form 1023 and satisfying all requirements of section 501(c)(3) will be notified of their exempt status in writing. I need to file 2010 taxes Organizations Not Required To File Form 1023 Some organizations are not required to file Form 1023. I need to file 2010 taxes 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. I need to file 2010 taxes Any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000 (see Gross receipts test, later). I need to file 2010 taxes These organizations are exempt automatically if they meet the requirements of section 501(c)(3). I need to file 2010 taxes Filing Form 1023 to establish exemption. I need to file 2010 taxes   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. I need to file 2010 taxes By establishing its exemption, potential contributors are assured by the IRS that contributions will be deductible. I need to file 2010 taxes A subordinate organization (other than a private foundation) covered by a group exemption letter does not have to submit a Form 1023 for itself. I need to file 2010 taxes Private foundations. I need to file 2010 taxes   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. I need to file 2010 taxes Gross receipts test. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes The organization must file Form 1023 within 90 days after the end of its second tax year. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Example. I need to file 2010 taxes   An organization is organized and operated exclusively for charitable purposes and is not a private foundation. I need to file 2010 taxes It was incorporated on January 1, 2009, and files returns on a calendar-year basis. I need to file 2010 taxes It did not file a Form 1023. I need to file 2010 taxes 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. I need to file 2010 taxes Therefore, it did not have to file Form 1023 and is exempt for those years. I need to file 2010 taxes However, for 2010, 2011, and 2012 the total gross receipts were $15,900. I need to file 2010 taxes Therefore, the organization must file Form 1023 within 90 days after the end of its 2012 tax year. I need to file 2010 taxes 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. I need to file 2010 taxes The organization, however, will not lose its exempt status for the tax years ending before January 1, 2012. I need to file 2010 taxes   The IRS will consider applying the Commissioner's discretionary authority to extend the time for filing Form 1023. I need to file 2010 taxes See the procedures for this extension discussed earlier. I need to file 2010 taxes Articles of Organization Your organization must include a conformed copy of its articles of organization with the application for recognition of exemption. I need to file 2010 taxes This may be its trust instrument, corporate charter, articles of association, or any other written instrument by which it is created. I need to file 2010 taxes 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. I need to file 2010 taxes These conditions for exemption are referred to as the organizational test. I need to file 2010 taxes Section 501(c)(3) is the provision of law that grants exemption to the organizations described in this chapter. I need to file 2010 taxes 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). I need to file 2010 taxes 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. I need to file 2010 taxes Moreover, the organizational test is not satisfied by statements of your organization's officers that you intend to operate only for exempt purposes. I need to file 2010 taxes Also, the test is not satisfied by the fact that your actual operations are for exempt purposes. I need to file 2010 taxes In interpreting an organization's articles, the law of the state where the organization was created is controlling. I need to file 2010 taxes 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. I need to file 2010 taxes The following are examples illustrating the organizational test. I need to file 2010 taxes Example 1. I need to file 2010 taxes Articles of organization state that an organization is formed exclusively for literary and scientific purposes within the meaning of section 501(c)(3). I need to file 2010 taxes These articles appropriately limit the organization's purposes. I need to file 2010 taxes The organization meets the organizational test. I need to file 2010 taxes Example 2. I need to file 2010 taxes An organization, by the terms of its articles, is formed to engage in research without any further description or limitation. I need to file 2010 taxes The organization will not be properly limited as to its purposes since all research is not scientific. I need to file 2010 taxes The organization does not meet the organizational test. I need to file 2010 taxes Example 3. I need to file 2010 taxes 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). I need to file 2010 taxes The organization meets the organizational test. I need to file 2010 taxes Example 4. I need to file 2010 taxes 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. I need to file 2010 taxes Example 5. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Example 6. I need to file 2010 taxes 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. I need to file 2010 taxes Such purposes are vague and may be accomplished other than in an exempt manner. I need to file 2010 taxes Example 7. I need to file 2010 taxes A stated purpose to operate a hospital does not meet the organizational test since it is not necessarily charitable. I need to file 2010 taxes A hospital may or may not be exempt depending on the manner in which it is operated. I need to file 2010 taxes Example 8. I need to file 2010 taxes 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. I need to file 2010 taxes Dedication and Distribution of Assets Assets of an organization must be permanently dedicated to an exempt purpose. I need to file 2010 taxes 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. I need to file 2010 taxes If the assets could be distributed to members or private individuals or for any other purpose, the organizational test is not met. I need to file 2010 taxes Dedication. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Distribution. I need to file 2010 taxes   Revenue Procedure 82-2, 1982-1 C. I need to file 2010 taxes B. I need to file 2010 taxes 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. I need to file 2010 taxes The procedure also provides a sample of an acceptable dissolution provision for organizations required to have one. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Sample articles of organization. I need to file 2010 taxes   See sample articles of organization in the Appendix in the back of this publication. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes You must submit a copy of the pertinent contracts, agreements, publications, programs, etc. I need to file 2010 taxes 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. I need to file 2010 taxes See also Private Schools , discussed later. I need to file 2010 taxes 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. I need to file 2010 taxes Advocacy of a position. I need to file 2010 taxes   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. I need to file 2010 taxes The mere presentation of unsupported opinion is not educational. I need to file 2010 taxes Method not educational. I need to file 2010 taxes   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). I need to file 2010 taxes The following factors may indicate that the method is not educational. I need to file 2010 taxes The presentation of viewpoints unsupported by facts is a significant part of the organization's communications. I need to file 2010 taxes The facts that purport to support the viewpoint are distorted. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes   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. I need to file 2010 taxes Qualifying organizations. I need to file 2010 taxes   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. I need to file 2010 taxes College book stores, cafeterias, restaurants, etc. I need to file 2010 taxes   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. I need to file 2010 taxes Alumni association. I need to file 2010 taxes   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. I need to file 2010 taxes 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 . I need to file 2010 taxes Athletic organization. I need to file 2010 taxes   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. I need to file 2010 taxes If it is not so engaged, your organization may be exempt as a social club described in chapter 4. I need to file 2010 taxes 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. I need to file 2010 taxes If your organization is not exempt as an educational organization, see Amateur Athletic Organizations , later in this chapter. I need to file 2010 taxes 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. I need to file 2010 taxes The racial composition of the student body, and of the faculty and administrative staff, as of the current academic year. I need to file 2010 taxes (This information also must be projected, so far as may be feasible, for the next academic year. I need to file 2010 taxes ) The amount of scholarship and loan funds, if any, awarded to students enrolled and the racial composition of students who have received the awards. I need to file 2010 taxes A list of the school's incorporators, founders, board members, and donors of land or buildings, whether individuals or organizations. I need to file 2010 taxes 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. I need to file 2010 taxes The public school district and county in which the school is located. I need to file 2010 taxes How to determine racial composition. I need to file 2010 taxes   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. I need to file 2010 taxes Nevertheless, a statement of the method by which the racial composition was determined must be supplied. I need to file 2010 taxes The identity of individual students or members of the faculty and administrative staff should not be included with this information. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes Also, the school must circulate information that clearly states the school's admission policies. I need to file 2010 taxes 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. I need to file 2010 taxes The IRS considers discrimination on the basis of race to include discrimination on the basis of color or national or ethnic origin. I need to file 2010 taxes 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. I need to file 2010 taxes Conversely, the absence of racial discrimination in the employment of faculty and administrative staff is indicative of a racially nondiscriminatory policy as to students. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Policy statement. I need to file 2010 taxes   The school must include a statement of its racially nondiscriminatory policy in all its brochures and catalogs dealing with student admissions, programs, and scholarships. I need to file 2010 taxes 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. I need to file 2010 taxes Publicity requirement. I need to file 2010 taxes   The school must make its racially nondiscriminatory policy known to all segments of the general community served by the school. I need to file 2010 taxes 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. I need to file 2010 taxes To satisfy this requirement, the school must use one of the following two methods. I need to file 2010 taxes Method one. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes If this method is used, the notice must meet the following printing requirements. I need to file 2010 taxes It must appear in a section of the newspaper likely to be read by prospective students and their families. I need to file 2010 taxes It must occupy at least 3 column inches. I need to file 2010 taxes It must have its title printed in at least 12 point bold face type. I need to file 2010 taxes It must have the remaining text printed in at least 8 point type. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes   Method two. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Exceptions. I need to file 2010 taxes   The publicity requirements will not apply in the following situations. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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 . I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes   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. I need to file 2010 taxes The IRS believes that these publicity requirements are the most effective methods to make known a school's racially nondiscriminatory policy. I need to file 2010 taxes In this regard, it is each school's responsibility to determine whether either of the exceptions applies. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Facilities and programs. I need to file 2010 taxes   A school must be able to show that all of its programs and facilities are operated in a racially nondiscriminatory manner. I need to file 2010 taxes Scholarship and loan programs. I need to file 2010 taxes   As a general rule, all scholarship or other comparable benefits obtainable at the school must be offered on a racially nondiscriminatory basis. I need to file 2010 taxes This must be known throughout the general community being served by the school and should be referred to in its publicity. I need to file 2010 taxes 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. I need to file 2010 taxes Certification. I need to file 2010 taxes   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. I need to file 2010 taxes   Failure to comply with the guidelines ordinarily will result in the proposed revocation of the exempt status of a school. I need to file 2010 taxes Recordkeeping requirements. I need to file 2010 taxes 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. I need to file 2010 taxes Records indicating the racial composition of the student body, faculty, and administrative staff for each academic year. I need to file 2010 taxes Records sufficient to document that scholarship and other financial assistance is awarded on a racially nondiscriminatory basis. I need to file 2010 taxes Copies of all materials used by or on behalf of the school to solicit contributions. I need to file 2010 taxes Copies of all brochures, catalogs, and advertising dealing with student admissions, programs, and scholarships. I need to file 2010 taxes (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. I need to file 2010 taxes ) 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Similarly, the IRS does not require a school to keep records prohibited under state or federal law. I need to file 2010 taxes Exceptions. I need to file 2010 taxes   The school does not have to independently maintain these records for IRS use if both of the following are true. I need to file 2010 taxes 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. I need to file 2010 taxes The school maintains copies of these reports from which this information is readily obtainable. I need to file 2010 taxes 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. I need to file 2010 taxes Failure to maintain records. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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). I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes The rest of this section contains a description of the information to be provided by certain specific organizations. I need to file 2010 taxes This information is in addition to the required inclusions described in chapter 1, and other statements requested on Form 1023. I need to file 2010 taxes Each of the following organizations must submit the information described. I need to file 2010 taxes Charitable organization supporting education. I need to file 2010 taxes   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. I need to file 2010 taxes Scholarships. I need to file 2010 taxes   If the organization awards or plans to award scholarships, complete Schedule H of Form 1023. I need to file 2010 taxes Also, submit the following: Criteria used for selecting recipients, including the rules of eligibility. I need to file 2010 taxes How and by whom the recipients are or will be selected. I need to file 2010 taxes If awards are or will be made directly to individuals, whether information is required assuring that the student remains in school. I need to file 2010 taxes 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. I need to file 2010 taxes A copy of the scholarship application form and any brochures or literature describing the scholarship program. I need to file 2010 taxes Hospital. I need to file 2010 taxes   If you are organized to operate a charitable hospital, complete and attach Section I of Schedule C, Form 1023. I need to file 2010 taxes   If your hospital was transferred to you from proprietary ownership, complete and attach Schedule G of Form 1023. I need to file 2010 taxes 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. I need to file 2010 taxes Submit also an appraisal showing the fair rental value of the rented space. I need to file 2010 taxes Clinic. I need to file 2010 taxes   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. I need to file 2010 taxes Home for the aged. I need to file 2010 taxes   If you are organized to operate a home for the aged, complete and attach Schedule F of Form 1023 and required attachments. I need to file 2010 taxes Community nursing bureau. I need to file 2010 taxes   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. I need to file 2010 taxes Organization providing loans. I need to file 2010 taxes   If you make, or will make, loans for charitable and educational purposes, submit the following information. I need to file 2010 taxes An explanation of the circumstances under which such loans are, or will be, made. I need to file 2010 taxes Criteria for selection, including the rules of eligibility. I need to file 2010 taxes How and by whom the recipients are or will be selected. I need to file 2010 taxes Manner of repayment of the loan. I need to file 2010 taxes Security required, if any. I need to file 2010 taxes Interest charged, if any, and when payable. I need to file 2010 taxes Copies in duplicate of the loan application and any brochures or literature describing the loan program. I need to file 2010 taxes Public-interest law firms. I need to file 2010 taxes   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. I need to file 2010 taxes How the litigation can reasonably be said to be representative of a broad public interest rather than a private one. I need to file 2010 taxes Whether the organization will accept fees for its services. I need to file 2010 taxes A description of the cases litigated or to be litigated and how they benefit the public generally. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Acceptance of attorneys' fees. I need to file 2010 taxes   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. I need to file 2010 taxes Upon undertaking a representation, the organization cannot withdraw from the case because the litigant is unable to pay the fee. I need to file 2010 taxes   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. I need to file 2010 taxes All fee awards must be paid to the organization and not to its individual staff attorneys. I need to file 2010 taxes Instead, a public-interest law firm can reasonably compensate its staff attorneys, but only on a straight salary basis. I need to file 2010 taxes 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. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes Religious Organizations To determine whether an organization meets the religious purposes test of section 501(c)(3), the IRS maintains two basic guidelines. I need to file 2010 taxes That the particular religious beliefs of the organization are truly and sincerely held. I need to file 2010 taxes That the practices and rituals associated with the organization's religious belief or creed are not illegal or contrary to clearly defined public policy. I need to file 2010 taxes 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. I need to file 2010 taxes 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. I need to file 2010 taxes Churches. I need to file 2010 taxes   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. I need to file 2010 taxes 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. I need to file 2010 taxes   In determining whether an admittedly religious organization is also a church, the IRS does not accept every assertion that the organization is a church. I need to file 2010 taxes Because beliefs and practices vary so widely, there is no single definition of the word church for tax purposes. I need to file 2010 taxes The IRS considers the facts and circumstances of each organization applying for church status. I need to file 2010 taxes Convention or association of churches. I need to file 2010 taxes   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. I need to file 2010 taxes Integrated auxiliaries. I need to file 2010 taxes   An organization is an integrated auxiliary of a church if all the following are true. I need to file 2010 taxes The organization is described both in sections 501(c)(3) and 509(a)(1), 509(a)(2), or 509(a)(3). I need to file 2010 taxes It is affiliated with a church or a convention or association of churches. I need to file 2010 taxes It is internally supported. I need to file 2010 taxes An organization is internally supported unless both of the following are true. I need to file 2010 taxes 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). I need to file 2010 taxes 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. I need to file 2010 taxes Special rule. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes   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. I need to file 2010 taxes Scientific Organizations You must show that your organization's research will be carried on in the public interest. I need to file 2010 taxes 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. I need to file 2010 taxes Aiding in the scientific education of college or university students. I need to file 2010 taxes Obtaining scientific information that is published in a treatise, thesis, trade publication, or in any other form th
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Grandparents Raising Grandchildren

If you take care of grandchildren, find grandparent programs in your state and get information about benefits, assistance, and more.

The I Need To File 2010 Taxes

I need to file 2010 taxes Index Symbols 28% rate gain, Collectibles (28% rate) gain. I need to file 2010 taxes , Figuring 28% rate gain (line 11). I need to file 2010 taxes A Adjustments to income, defined, Adjustment to income. I need to file 2010 taxes Age 65 or older dependents, Both Earned and Unearned Income Aliens Individual taxpayer identification number (ITIN), Reminders Standard deduction, Standard Deduction of Zero Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax. I need to file 2010 taxes , Alternative Minimum Tax Assistance (see Tax help) B Blind dependents, filing requirements, Both Earned and Unearned Income C Capital gain distributions, Capital gain distributions. I need to file 2010 taxes Capital losses, Capital loss. I need to file 2010 taxes Child's earnings, Child's earnings. I need to file 2010 taxes Child's expenses, Child's expenses. I need to file 2010 taxes Child's return Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses. I need to file 2010 taxes Child's unearned income Tax on, Renewing an exemption from withholding. I need to file 2010 taxes Church, wages from, Other Filing Requirements Credits, reduced, Reduced deductions or credits. I need to file 2010 taxes D Deductible investment interest, Deductible investment interest. I need to file 2010 taxes Deductions, Deductions you cannot take. I need to file 2010 taxes Deductions, reduced, Reduced deductions or credits. I need to file 2010 taxes Dependents Exemption for, Standard Deduction of Zero Own exemption, Standard Deduction of Zero Social security numbers (SSNs) of, Reminders Divorced parents, reporting child's unearned income, Parents are divorced. I need to file 2010 taxes E Earned income, Earned Income Only, Both Earned and Unearned Income Education credit, recaptured, Other Filing Requirements Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election. I need to file 2010 taxes , Estimated tax, penalty, Penalty for underpayment of estimated tax. I need to file 2010 taxes Exemption Own exemption — dependent, Dependent's Own Exemption Exemption from withholding, Claiming exemption from withholding. I need to file 2010 taxes Extension of time to file, Extension of time to file. I need to file 2010 taxes F Figures (see Tables and figures) Figuring child's income, Penalty for underpayment of estimated tax. I need to file 2010 taxes Filing requirements, Part 1. I need to file 2010 taxes Rules for All Dependents, Should a Return Be Filed Even If Not Required? Form 1040 Schedule A, Directly connected. I need to file 2010 taxes Schedule J, Using Schedule J (Form 1040), for line 9 tax. I need to file 2010 taxes , Using Schedule J for line 15 tax. I need to file 2010 taxes Form 1040A Filled in example, Form 1099-DIV, Collectibles (28% rate) gain. I need to file 2010 taxes Form 2555, Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Parent files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes Form 2555-EZ, Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Parent files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes , Child files Form 2555 or 2555-EZ. I need to file 2010 taxes Form 2848, Designated as representative. I need to file 2010 taxes , How to request. I need to file 2010 taxes Form 6251, Alternative minimum tax. I need to file 2010 taxes , Limit on exemption amount (AMT). I need to file 2010 taxes Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax) Filled in example, Form 8814, How to make the election. I need to file 2010 taxes , Figuring Child's Income, Figuring Additional Tax Form W-4, Claiming exemption from withholding. I need to file 2010 taxes Free tax services, Free help with your tax return. I need to file 2010 taxes G Gift, income from property received as, Income from property received as a gift. I need to file 2010 taxes H Help (see Tax help) I Individual taxpayer identification numbers (ITINs), Reminders Investment interest, Deductible investment interest. I need to file 2010 taxes IRS notice sent to child, IRS notice. I need to file 2010 taxes Itemized deductions Directly connected, Directly connected. I need to file 2010 taxes J Joint return of parents, Which Parent's Return To Use L Life insurance, Other Filing Requirements Limit on exemption amount (AMT) Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT). I need to file 2010 taxes M Married parents filing separately, Parents are married. I need to file 2010 taxes Medicare tax, Other Filing Requirements Missing children, photographs of, Reminders N Net capital gain, Net capital gain. I need to file 2010 taxes Net unearned income, Line 5 (Net Unearned Income) P Parents Election (see Election to include child's income on parent's return) Which parent's return to use, Which Parent's Return To Use Penalty, estimated tax, Penalty for underpayment of estimated tax. I need to file 2010 taxes Publications (see Tax help) Q Qualified dividends, Qualified dividends. I need to file 2010 taxes , Qualified dividends. I need to file 2010 taxes R Recapture taxes, Other Filing Requirements Remarried custodial parent, reporting child's unearned income, Custodial parent remarried. I need to file 2010 taxes Remarried widowed parent, reporting child's unearned income, Widowed parent remarried. I need to file 2010 taxes Returns Filing even if not required, Should a Return Be Filed Even If Not Required? Parent's election to include child's income (see Election to include child's income on parent's return) Responsibility for child's return, Responsibility for Child's Return, Child's expenses. I need to file 2010 taxes Signing child's return, Signing the child's return. I need to file 2010 taxes Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required? S Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax. I need to file 2010 taxes , Figuring 28% rate gain (line 11). I need to file 2010 taxes , Using the Schedule D Tax Worksheet for line 15 tax. I need to file 2010 taxes Section 1202 gain, Section 1202 gain. I need to file 2010 taxes Self-employed, filing requirements, Other Filing Requirements Separated parents, reporting child's unearned income, Parents not living together. I need to file 2010 taxes Signing child's return, Signing the child's return. I need to file 2010 taxes Social security numbers (SSNs) of dependents, Reminders Social security tax, Other Filing Requirements Standard deduction, Standard Deduction, Standard Deduction of Zero Worksheet for dependents (Worksheet 1), Worksheet 1. I need to file 2010 taxes Zero, Standard Deduction of Zero T Tables and figures Determining whether Form 8615 is required (Figure 2), Election to include child's income on parent's return (Figure 1), Filing requirements for dependents (Table 1), Table 1. I need to file 2010 taxes 2013 Filing Requirements for Dependents Tax help, How to request. I need to file 2010 taxes , How To Get Tax Help Tax on child's unearned income, Renewing an exemption from withholding. I need to file 2010 taxes Age requirement, Certain January 1 birthdays. I need to file 2010 taxes Figured on Form 8615, Tax for Certain Children Who Have Unearned Income Third party designee, Third party designee. I need to file 2010 taxes Tips not reported to employer, Other Filing Requirements Trust income, Trust income. I need to file 2010 taxes TTY/TDD information, How To Get Tax Help U Unearned income, Unearned Income Only, Both Earned and Unearned Income Defined, Unearned income defined. I need to file 2010 taxes Election to include child's income on parent's return (see Election to include child's income on parent's return) Tax on, Part 2. I need to file 2010 taxes Tax on Unearned Income of Certain Children Unrecaptured section 1250 gain, Unrecaptured section 1250 gain. I need to file 2010 taxes , Figuring unrecaptured section 1250 gain (line 11). I need to file 2010 taxes W Withholding, Withholding From Wages Worksheets Dependent's filing requirement, Both Earned and Unearned Income Form 8615 alternate worksheet, Line 1 (Unearned Income) Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Schedule D Tax, Figuring 28% rate gain (line 11). I need to file 2010 taxes Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1. I need to file 2010 taxes Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11). I need to file 2010 taxes Prev  Up     Home   More Online Publications