Private Foundations
IRS landing page for private foundation rules, filing topics, and related federal tax-exempt organization guidance.
Jurisdiction: Federal
About Form 990
IRS page for Form 990, the annual information return for certain tax-exempt organizations.
About Form 1023
IRS page for Form 1023, used by eligible organizations applying for recognition of exemption under section 501(c)(3).
About Form 1023-EZ
IRS page for Form 1023-EZ, the streamlined application for eligible organizations seeking 501(c)(3) recognition.
IRS Charities and Nonprofits
IRS landing page for tax-exempt organizations, charitable nonprofits, annual filing, exemption, and related federal nonprofit tax topics.
Applying for Tax-Exempt Status
IRS guidance for organizations applying for federal tax-exempt status, including application paths and related requirements.
Annual Exempt Organization Return: Who Must File
IRS guidance explaining which exempt organizations must file Form 990, Form 990-EZ, Form 990-N, or related annual returns.
Form 990-N e-Postcard Filing Requirement
IRS guidance for small exempt organizations that may be eligible to file Form 990-N electronically.
Tax Exempt Organization Search
IRS search tool for checking tax-exempt status, filings, and public information for exempt organizations.
