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  2. 501 (c) (3) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)(3)_organization

    [37] [38] A private nonprofit organization, GuideStar, provides information on 501(c)(3) organizations. [39] [40] ProPublica's Nonprofit Explorer provides copies of each organization's Form 990 and, for some organizations, audited financial statements. [41] Open990 is a searchable database of information about organizations over time. [42]

  3. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    These regulations are used not only to determine if the organization is exempt from tax under the organization's activities as a non-profit organization. If the organization purpose is one of those described in § 501(c)(3) of the Internal Revenue Code , [ 3 ] it may apply for a ruling that donations to it are tax deductible to the persons or ...

  4. 501 (c) organization - Wikipedia

    en.wikipedia.org/wiki/501(c)_organization

    A 501(c)(4) organization is a social welfare organization, such as a civic organization or a neighborhood association. An organization is considered by the IRS to be operated exclusively for the promotion of social welfare if it is primarily engaged in promoting the common good and general welfare of the people of the community.

  5. Education management organization - Wikipedia

    en.wikipedia.org/wiki/Education_management...

    In most states, the charter-holder has the privileges and responsibilities of a school board, but not the taxing authority. Many states have adopted laws that require that the holder of the school charter be a non-profit organization. As a result, the most common form of a charter management organization is a 501(c)(3) non-profit organization ...

  6. Nonprofit organization laws by jurisdiction - Wikipedia

    en.wikipedia.org/wiki/Nonprofit_organization...

    After a nonprofit organization has been formed at the state level, the organization may seek recognition of tax-exempt status with respect to U.S. federal income tax. That is done typically by applying to the Internal Revenue Service (IRS), although statutory exemptions exist for limited types of nonprofit organization. The IRS, after reviewing ...

  7. Nonpartisan organizations in the United States - Wikipedia

    en.wikipedia.org/wiki/Nonpartisan_organizations...

    By contrast, certain other nonprofit organizations are not considered non-partisan: 501(c)(4) organizations, which are tax-exempt, are operated exclusively for promoting social welfare, or local organizations with membership limited to a particular company, municipality, or neighborhood, and which devote their earnings to charity, education, or recreation. [9]

  8. Form 1023 - Wikipedia

    en.wikipedia.org/wiki/Form_1023

    The organization was created under United States law and its mailing address is within the United States; The organization is not a successor to, or controlled by, an entity suspended as a terrorist organization as defined by section 501(p) Are organized as a corporation, unincorporated association, or trust; Not a successor of a for-profit entity

  9. Johnson Amendment - Wikipedia

    en.wikipedia.org/wiki/Johnson_Amendment

    The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to

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