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Tax Return For Students 2011

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Tax Return For Students 2011

Tax return for students 2011 27. Tax return for students 2011   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Tax return for students 2011 Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. Tax return for students 2011  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. Tax return for students 2011 Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Tax return for students 2011 Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Tax return for students 2011 Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . Tax return for students 2011 Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. Tax return for students 2011 Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). Tax return for students 2011 Vea el capítulo 28. Tax return for students 2011 Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. Tax return for students 2011 Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). Tax return for students 2011 Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Tax return for students 2011 Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. Tax return for students 2011 Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Tax return for students 2011 Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. Tax return for students 2011 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. Tax return for students 2011 Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. Tax return for students 2011 Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Tax return for students 2011 Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return for students 2011 No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Tax return for students 2011 Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. Tax return for students 2011 Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Tax return for students 2011 Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. Tax return for students 2011 Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. Tax return for students 2011 Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. Tax return for students 2011 Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Tax return for students 2011 Ejemplo. Tax return for students 2011 Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Tax return for students 2011 Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Tax return for students 2011 Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. Tax return for students 2011 Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return for students 2011 Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Tax return for students 2011 Ejemplo. Tax return for students 2011 Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Tax return for students 2011 Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Tax return for students 2011 Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Tax return for students 2011 Mantenimiento de destrezas versus capacitación para un empleo nuevo. Tax return for students 2011   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. Tax return for students 2011 Estudios durante ausencia temporal. Tax return for students 2011   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. Tax return for students 2011 Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. Tax return for students 2011 Ejemplo. Tax return for students 2011 Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Tax return for students 2011 Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. Tax return for students 2011 Estudios durante ausencia indefinida. Tax return for students 2011   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Tax return for students 2011 Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. Tax return for students 2011 Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return for students 2011 Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return for students 2011 Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Tax return for students 2011 Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Tax return for students 2011 Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. Tax return for students 2011 No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Tax return for students 2011 Ejemplo 1. Tax return for students 2011 Es estudiante de ingeniería a tiempo completo. Tax return for students 2011 Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. Tax return for students 2011 Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. Tax return for students 2011 Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Ejemplo 2. Tax return for students 2011 Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Tax return for students 2011 Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Tax return for students 2011 Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. Tax return for students 2011 Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Tax return for students 2011 El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. Tax return for students 2011 Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Tax return for students 2011 La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. Tax return for students 2011 Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. Tax return for students 2011 Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Tax return for students 2011 Tiene un voto en las decisiones del cuerpo docente. Tax return for students 2011 Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Tax return for students 2011 Ejemplo 1. Tax return for students 2011 La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. Tax return for students 2011 Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. Tax return for students 2011 Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. Tax return for students 2011 No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. Tax return for students 2011 De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. Tax return for students 2011 Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Tax return for students 2011 El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Tax return for students 2011 Figura 27–A. Tax return for students 2011 ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Tax return for students 2011 Figura 27−A. Tax return for students 2011 ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Tax return for students 2011 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Tax return for students 2011 Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Tax return for students 2011 Ejemplo 3. Tax return for students 2011 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Tax return for students 2011 Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Tax return for students 2011 Ejemplo 4. Tax return for students 2011 Tiene un título universitario y trabaja como instructor temporal en una universidad. Tax return for students 2011 Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Tax return for students 2011 Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Tax return for students 2011 Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Tax return for students 2011 No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Tax return for students 2011 Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Licencia en un nuevo estado. Tax return for students 2011   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. Tax return for students 2011 Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Tax return for students 2011 Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Tax return for students 2011 Ya ha cumplido los requisitos mínimos de educación para enseñar. Tax return for students 2011 Enseñar en otro estado no constituye un nuevo oficio o negocio. Tax return for students 2011 Ejemplo. Tax return for students 2011 Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Tax return for students 2011 Se muda al Estado B y lo contratan inmediatamente como maestro. Tax return for students 2011 Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Tax return for students 2011 Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. Tax return for students 2011 Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. Tax return for students 2011 Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Tax return for students 2011 Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Tax return for students 2011 Ejemplo 1. Tax return for students 2011 Es contador. Tax return for students 2011 Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Tax return for students 2011 Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Tax return for students 2011 Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. Tax return for students 2011 Ejemplo 2. Tax return for students 2011 Es médico de medicina general. Tax return for students 2011 Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Tax return for students 2011 El curso no lo capacita para una nueva profesión. Tax return for students 2011 Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. Tax return for students 2011 Ejemplo 3. Tax return for students 2011 Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Tax return for students 2011 El programa lo capacitará para practicar el psicoanálisis. Tax return for students 2011 La formación en psicoanálisis no lo capacitará para una nueva profesión. Tax return for students 2011 Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Tax return for students 2011 Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. Tax return for students 2011 Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Tax return for students 2011 Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Tax return for students 2011 Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. Tax return for students 2011 Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Tax return for students 2011 Maestro a consejero académico. Tax return for students 2011 Maestro a administrador escolar. Tax return for students 2011 Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. Tax return for students 2011 Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Tax return for students 2011 No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Tax return for students 2011 Gastos deducibles. Tax return for students 2011   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Tax return for students 2011 Ciertos costos de transporte y viajes. Tax return for students 2011 Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. Tax return for students 2011 Gastos no deducibles. Tax return for students 2011   No puede deducir sus gastos personales o de capital. Tax return for students 2011 Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. Tax return for students 2011 Esta cantidad es un gasto personal. Tax return for students 2011 Reembolso no reclamado. Tax return for students 2011   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. Tax return for students 2011 Ejemplo. Tax return for students 2011 Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Tax return for students 2011 Usted no presenta un vale y no se los reembolsan. Tax return for students 2011 Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Tax return for students 2011 Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. Tax return for students 2011 Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. Tax return for students 2011 Asistencia temporal. Tax return for students 2011   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. Tax return for students 2011 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. Tax return for students 2011 Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Tax return for students 2011 Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Tax return for students 2011 Asistencia no temporal. Tax return for students 2011   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. Tax return for students 2011 No importa cuánto tiempo de hecho asista. Tax return for students 2011 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. Tax return for students 2011 Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Tax return for students 2011 Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. Tax return for students 2011 Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. Tax return for students 2011 Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Tax return for students 2011 Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Tax return for students 2011 Ejemplo 1. Tax return for students 2011 Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Tax return for students 2011 Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Tax return for students 2011 Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. Tax return for students 2011 Esto es aplicable independientemente de la distancia recorrida. Tax return for students 2011 Ejemplo 2. Tax return for students 2011 Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. Tax return for students 2011 Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Tax return for students 2011 Ejemplo 3. Tax return for students 2011 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. Tax return for students 2011 Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. Tax return for students 2011 Ejemplo 4. Tax return for students 2011 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. Tax return for students 2011 Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Tax return for students 2011 Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Tax return for students 2011 Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. Tax return for students 2011 Uso de su automóvil. Tax return for students 2011   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. Tax return for students 2011 La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. Tax return for students 2011 Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Tax return for students 2011 Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Tax return for students 2011 Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. Tax return for students 2011 Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. Tax return for students 2011 Para más información, vea el capítulo 26. Tax return for students 2011 No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Tax return for students 2011 Viajes principalmente con fines personales. Tax return for students 2011   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Tax return for students 2011 Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. Tax return for students 2011   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Tax return for students 2011 Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Tax return for students 2011 Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. Tax return for students 2011 Ejemplo 1. Tax return for students 2011 Juan trabaja en Newark, Nueva Jersey. Tax return for students 2011 Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Tax return for students 2011 Su razón principal para viajar a Chicago fue el curso. Tax return for students 2011 Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Tax return for students 2011 Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Tax return for students 2011 No puede deducir los gastos de transporte de su viaje a Pleasantville. Tax return for students 2011 Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Tax return for students 2011 Ejemplo 2. Tax return for students 2011 Susana trabaja en Boston. Tax return for students 2011 Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Tax return for students 2011 El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Tax return for students 2011 Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Tax return for students 2011 El resto del tiempo lo dedicó a actividades personales. Tax return for students 2011 Sus razones para tomar el curso en Michigan fueron personales. Tax return for students 2011 El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Tax return for students 2011 No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Tax return for students 2011 Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. Tax return for students 2011 Ejemplo 3. Tax return for students 2011 David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Tax return for students 2011 El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Tax return for students 2011 Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Tax return for students 2011 Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Tax return for students 2011 David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Tax return for students 2011 Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Tax return for students 2011 Cruceros y congresos. Tax return for students 2011   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Tax return for students 2011 Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Tax return for students 2011 Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Tax return for students 2011   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. Tax return for students 2011 Límite del 50% del costo de comidas. Tax return for students 2011   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Tax return for students 2011 No se le pueden haber reembolsado los gastos por las comidas. Tax return for students 2011   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Tax return for students 2011 Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. Tax return for students 2011 Ejemplo. Tax return for students 2011 Usted es maestro de francés. Tax return for students 2011 Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Tax return for students 2011 Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Tax return for students 2011 No puede deducir sus gastos de viaje como gastos de estudios. Tax return for students 2011 Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. Tax return for students 2011 No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). Tax return for students 2011 Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. Tax return for students 2011 Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Tax return for students 2011 Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. Tax return for students 2011 Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. Tax return for students 2011 Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Tax return for students 2011 La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. Tax return for students 2011 Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. Tax return for students 2011   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Tax return for students 2011 Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Tax return for students 2011 Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. Tax return for students 2011 Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. Tax return for students 2011 Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Tax return for students 2011 La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Tax return for students 2011 Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). Tax return for students 2011 Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. Tax return for students 2011 Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Tax return for students 2011 Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. Tax return for students 2011 Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Tax return for students 2011 Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Tax return for students 2011 Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). Tax return for students 2011 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Tax return for students 2011 Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. Tax return for students 2011 Vea el capítulo 28. Tax return for students 2011 Formulario 2106 o 2106-EZ. Tax return for students 2011   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. Tax return for students 2011 No se requiere el formulario. Tax return for students 2011   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. Tax return for students 2011   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Tax return for students 2011 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Tax return for students 2011 Uso del Formulario 2106-EZ. Tax return for students 2011   Este formulario es más corto y fácil de usar que el Formulario 2106. Tax return for students 2011 Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. Tax return for students 2011   Si no cumple estos dos requisitos, utilice el Formulario 2106. Tax return for students 2011 Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. Tax return for students 2011 Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. Tax return for students 2011 No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. Tax return for students 2011 Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . Tax return for students 2011 Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Tax return for students 2011 Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). Tax return for students 2011 No están sujetos al límite del 2% del ingreso bruto ajustado. Tax return for students 2011 Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . Tax return for students 2011 Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Tax return for students 2011 Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Tax return for students 2011 Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Tax return for students 2011 Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Tax return for students 2011 Prev  Up  Next   Home   More Online Publications

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The Tax Return For Students 2011

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