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File 2005 Tax Return

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File 2005 Tax Return

File 2005 tax return Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. File 2005 tax return  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. File 2005 tax return The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. File 2005 tax return ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 553. File 2005 tax return Prop. File 2005 tax return Regs. File 2005 tax return on Good Faith Determinations. File 2005 tax return New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. File 2005 tax return  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. File 2005 tax return On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. File 2005 tax return See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. File 2005 tax return Reg. File 2005 tax return 38148. File 2005 tax return On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. File 2005 tax return The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. File 2005 tax return See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. File 2005 tax return Reg. File 2005 tax return 20,523. File 2005 tax return Timing of when an Organization is exempt for Federal Tax Purposes. File 2005 tax return  As noted in section 2. File 2005 tax return 03(4) of Revenue Procedure 2013-9, 2013-2 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 267, the provisions in section 11. File 2005 tax return 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. File 2005 tax return Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. File 2005 tax return In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. File 2005 tax return The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. File 2005 tax return Section 11. File 2005 tax return 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. File 2005 tax return Exempt Organizations Select Check. File 2005 tax return  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. File 2005 tax return It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). File 2005 tax return Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. File 2005 tax return Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). File 2005 tax return Have filed a Form 990-N (e-Postcard) annual electronic notice. File 2005 tax return  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. File 2005 tax return See also Revenue Procedure 2011-33, 2011-25 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 887. File 2005 tax return Future developments. File 2005 tax return . File 2005 tax return  The IRS has created a page on IRS. File 2005 tax return gov for information about Publication 557, at www. File 2005 tax return irs. File 2005 tax return gov/pub557. File 2005 tax return Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. File 2005 tax return Reminders The Patient Protection and Affordable Care Act (ACA). File 2005 tax return   The ACA added several new laws. File 2005 tax return This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. File 2005 tax return For more information, go to IRS. File 2005 tax return gov and select Affordable Care Act Tax Provisions. File 2005 tax return Electronic filing requirement for large organizations. File 2005 tax return  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. File 2005 tax return For more information, go to e-file for Charities and Non-Profits. File 2005 tax return Section 501(c)(15) gross receipts. File 2005 tax return   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. File 2005 tax return See Notice 2006-42, 2006-19 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 878, Notice 2006-42. File 2005 tax return Prohibited tax shelter transactions. File 2005 tax return  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. File 2005 tax return See T. File 2005 tax return D. File 2005 tax return 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. File 2005 tax return R. File 2005 tax return B. File 2005 tax return 242. File 2005 tax return See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. File 2005 tax return Pension Protection Act of 2006 tax changes. File 2005 tax return  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. File 2005 tax return Unless otherwise noted, most of the changes became effective on August 17, 2006. File 2005 tax return For key provisions, go to The Pension Protection Act of 2006. File 2005 tax return Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. File 2005 tax return There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. File 2005 tax return There are additional standards for credit counseling organizations. File 2005 tax return The definition of convention or association of churches has been modified. File 2005 tax return Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. File 2005 tax return The requirements of disclosure to state officials relating to exempt organizations has been modified. File 2005 tax return There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. File 2005 tax return There are new excise taxes on prohibited tax shelter transactions. File 2005 tax return There is a modification of recordkeeping requirements for certain charitable contributions. File 2005 tax return Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). File 2005 tax return It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. File 2005 tax return To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. File 2005 tax return Organizations that are exempt under section 501(a) include those organizations described in section 501(c). File 2005 tax return Section 501(c) organizations are covered in this publication. File 2005 tax return Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. File 2005 tax return Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. File 2005 tax return Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. File 2005 tax return Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). File 2005 tax return Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. File 2005 tax return Organizations not discussed in this publication. File 2005 tax return   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. File 2005 tax return These organizations (and the Code sections that apply to them) are as follows. File 2005 tax return Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. File 2005 tax return   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. File 2005 tax return If you think your organization falls within one of these categories, contact the IRS for any additional information you need. File 2005 tax return For telephone assistance, call 1-877-829-5500. File 2005 tax return   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. File 2005 tax return If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. File 2005 tax return Organization Reference Chart. File 2005 tax return   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. File 2005 tax return It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. File 2005 tax return It also describes each type of qualifying organization and the general nature of its activities. File 2005 tax return   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. File 2005 tax return Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. File 2005 tax return Check the IRS website, IRS. File 2005 tax return gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. File 2005 tax return irs. File 2005 tax return gov/charities/index. File 2005 tax return html. File 2005 tax return Comments and suggestions. File 2005 tax return   We welcome your comments about this publication and your suggestions for future editions. File 2005 tax return   You can e-mail us while visiting our website at IRS. File 2005 tax return gov. File 2005 tax return   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2005 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2005 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2005 tax return   If you wish telephone assistance, please call 1-877-829-5500. File 2005 tax return This toll-free telephone service is available Monday through Friday. File 2005 tax return Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

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

City Consumer Protection Offices

Department of Consumer and Regulatory Affairs

Website: Department of Consumer and Regulatory Affairs ((DC consumer website)) http://www.dcra.dc.gov

Address: Department of Consumer and Regulatory Affairs
1100 4th St., SW
Washington, DC 20024

Phone Number: 202-442-4400

TTY: 202-123-4567

Office of the Attorney General

Website: Office of the Attorney General ((DC consumer website)) http://www.oag.dc.gov

Address: Office of the Attorney General
Consumer Protection and Antitrust
441 4th St., NW
Washington, DC 20001

Phone Number: 202-442-9828 (Hotline)

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Banking Authorities

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

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
810 1st St., NE, Suite 701
Attn: Consumer Protection Advocate
Washington, DC 20002

Phone Number: 202-727-8000

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Insurance Regulators

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

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
810 First St., NE, Suite 701
Attn: Consumer Services Division
Washington, DC 20002

Phone Number: 202-727-8000

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Securities Administrators

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

Department of Insurance, Securities and Banking

Website: Department of Insurance, Securities and Banking

Address: Department of Insurance, Securities and Banking
Consumer Protection Advocate
810 1st St., NE, Suite 701
Washington, DC 20002

Phone Number: 202-727-8000

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Utility Commissions

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

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Office of Consumer Services
1333 H St., NW, Suite 600
Washington, DC 20005

Phone Number: 202-626-5120

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The File 2005 Tax Return

File 2005 tax return Publication 517 - Additional Material Prev  Up  Next   Home   More Online Publications