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

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The How To File State Taxes Only For Free

How to file state taxes only for free Index A Affiliated corporations, Aircraft used by affiliated corporations. How to file state taxes only for free Agri-biodiesel, defined, Agri-biodiesel. How to file state taxes only for free Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. How to file state taxes only for free Alaska, Transportation between the continental U. How to file state taxes only for free S. How to file state taxes only for free and Alaska or Hawaii. How to file state taxes only for free , Transportation within Alaska or Hawaii. How to file state taxes only for free , Alaska and Hawaii. How to file state taxes only for free Baggage, Excess baggage. How to file state taxes only for free Bonus tickets, Bonus tickets. How to file state taxes only for free Credits or refunds, Credits or refunds. How to file state taxes only for free Exemptions, Exemptions. How to file state taxes only for free Export, Exportation. How to file state taxes only for free Fixed-wing aircraft, Fixed-wing aircraft uses. How to file state taxes only for free Hawaii, Transportation between the continental U. How to file state taxes only for free S. How to file state taxes only for free and Alaska or Hawaii. How to file state taxes only for free , Transportation within Alaska or Hawaii. How to file state taxes only for free , Alaska and Hawaii. How to file state taxes only for free Helicopters, Certain helicopter uses. How to file state taxes only for free , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. How to file state taxes only for free Package tours, Package tours. How to file state taxes only for free Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. How to file state taxes only for free , Liability for tax. How to file state taxes only for free Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. How to file state taxes only for free Travel agency, Liability for tax. How to file state taxes only for free Uninterrupted international, Uninterrupted international air transportation. How to file state taxes only for free Aircraft, Fixed-wing aircraft uses. How to file state taxes only for free Affiliated corporations, Aircraft used by affiliated corporations. How to file state taxes only for free Small planes, Small aircraft. How to file state taxes only for free Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. How to file state taxes only for free 15). How to file state taxes only for free Alaska Air transportation taxes, Transportation between the continental U. How to file state taxes only for free S. How to file state taxes only for free and Alaska or Hawaii. How to file state taxes only for free Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. How to file state taxes only for free Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. How to file state taxes only for free Alternative fuel, defined, Other fuels. How to file state taxes only for free American Red Cross, International organizations and the American Red Cross. How to file state taxes only for free Answering service, Answering services. How to file state taxes only for free Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. How to file state taxes only for free Approved terminal, defined, Approved terminal or refinery. How to file state taxes only for free Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. How to file state taxes only for free B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. How to file state taxes only for free Blended taxable fuel, defined, Blended taxable fuel. How to file state taxes only for free Blender, defined, Blender. How to file state taxes only for free Blocked pump, Blocked pump. How to file state taxes only for free Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. How to file state taxes only for free 11). How to file state taxes only for free , Qualified blood collector organizations. How to file state taxes only for free Boats, In a boat engaged in commercial fishing (No. How to file state taxes only for free 4). How to file state taxes only for free Bonus tickets, Bonus tickets. How to file state taxes only for free Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. How to file state taxes only for free Bulk transfer/terminal system, defined, Bulk transfer/terminal system. How to file state taxes only for free Buses, In certain intercity and local buses (No. How to file state taxes only for free 5). How to file state taxes only for free , In a qualified local bus (No. How to file state taxes only for free 6). How to file state taxes only for free , In a school bus (No. How to file state taxes only for free 7). How to file state taxes only for free Tire tax, Qualifying intercity or local bus. How to file state taxes only for free C Cellulosic biofuel, Cellulosic biofuel. How to file state taxes only for free Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. How to file state taxes only for free Exemptions, Exemption from tax. How to file state taxes only for free Producer, Coal Production, Coal production. How to file state taxes only for free Selling price, Determining tonnage or selling price. How to file state taxes only for free Tax rates, Tax rates. How to file state taxes only for free Coin-operated telephones, Coin-operated telephones. How to file state taxes only for free Comments, Comments and suggestions. How to file state taxes only for free Commercial aviation, In commercial aviation (other than foreign trade). How to file state taxes only for free Commercial fishing, In a boat engaged in commercial fishing (No. How to file state taxes only for free 4). How to file state taxes only for free Commercial waterway transportation, Commercial waterway transportation. How to file state taxes only for free Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. How to file state taxes only for free Local telephone service, Local telephone service. How to file state taxes only for free Local-only service, Local-only service. How to file state taxes only for free Private communication service, Private communication service. How to file state taxes only for free Teletypewriter exchange service, Teletypewriter exchange service. How to file state taxes only for free Credit card purchases Aviation gasoline, Credit card purchases. How to file state taxes only for free Gasoline, Credit card purchases. How to file state taxes only for free Kerosene for use in aviation, Credit card purchases. How to file state taxes only for free Undyed diesel fuel, Credit Card Purchases. How to file state taxes only for free Undyed kerosene, Credit Card Purchases. How to file state taxes only for free Credit or refund Gas guzzler tax, Credit or refund. How to file state taxes only for free Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. How to file state taxes only for free Retail tax, Credits or refunds. How to file state taxes only for free Tire tax, Credit or refund. How to file state taxes only for free Vaccines, Credit or refund. How to file state taxes only for free Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. How to file state taxes only for free Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. How to file state taxes only for free Enterer, defined, Enterer. How to file state taxes only for free Entry, defined, Entry. How to file state taxes only for free Environmental taxes Credit or refund, Credits or refunds. How to file state taxes only for free Exceptions, Exceptions. How to file state taxes only for free Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. How to file state taxes only for free Exempt communication services American Red Cross, International organizations and the American Red Cross. How to file state taxes only for free Answering service, Answering services. How to file state taxes only for free Coin-operated telephones, Coin-operated telephones. How to file state taxes only for free Installation charges, Installation charges. How to file state taxes only for free International organizations, International organizations and the American Red Cross. How to file state taxes only for free Mobile radio telephone service, Mobile radio telephone service. How to file state taxes only for free News services, News services. How to file state taxes only for free Nonprofit educational organizations, Nonprofit educational organizations. How to file state taxes only for free Nonprofit hospitals, Nonprofit hospitals. How to file state taxes only for free Private communication service, Private communication service. How to file state taxes only for free Qualified blood collector organizations, Qualified blood collector organizations. How to file state taxes only for free Radio broadcasts, News services. How to file state taxes only for free Security systems, Telephone-operated security systems. How to file state taxes only for free Exempt sales, heavy trucks, Sales exempt from tax. How to file state taxes only for free Exemptions Air transportation taxes, Exemptions. How to file state taxes only for free Bonus tickets, Bonus tickets. How to file state taxes only for free Coal, Exemption from tax. How to file state taxes only for free Communications taxes, Exemptions Federal government, Federal, state, and local government. How to file state taxes only for free Fixed-wing aircraft, Fixed-wing aircraft uses. How to file state taxes only for free For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. How to file state taxes only for free Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. How to file state taxes only for free Military personnel, Military personnel on international trips. How to file state taxes only for free Nonprofit educational organizations, Federal, state, and local government. How to file state taxes only for free , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. How to file state taxes only for free , Exemptions Taxable tires, Tires exempt from tax. How to file state taxes only for free Vessel supplies, Exemptions Export, Export (No. How to file state taxes only for free 3). How to file state taxes only for free Exported taxable fuel, Exported taxable fuel. How to file state taxes only for free F Farming, On a farm for farming purposes (No. How to file state taxes only for free 1). How to file state taxes only for free Federal government, Federal, state, and local government. How to file state taxes only for free Fishing, In a boat engaged in commercial fishing (No. How to file state taxes only for free 4). How to file state taxes only for free Fishing rods and fishing poles. How to file state taxes only for free , Fishing rods and fishing poles. How to file state taxes only for free Fishing tackle boxes, Fishing tackle boxes. How to file state taxes only for free Fixed-wing aircraft, Fixed-wing aircraft uses. How to file state taxes only for free Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. How to file state taxes only for free 9). How to file state taxes only for free Form 1363, Exportation. How to file state taxes only for free 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. How to file state taxes only for free , Attachments to Form 720. How to file state taxes only for free 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. How to file state taxes only for free 720, Claiming A Refund, Form 6197. How to file state taxes only for free , Filing Form 720 720X, Form 720X. How to file state taxes only for free 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. How to file state taxes only for free Due dates, Due dates. How to file state taxes only for free Final return, Final return. How to file state taxes only for free Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. How to file state taxes only for free Gas guzzler tax Automobiles, Automobiles. How to file state taxes only for free Credit or refund, Credit or refund. How to file state taxes only for free Limousines, Automobiles. How to file state taxes only for free Vehicles not subject to tax, Vehicles not subject to tax. How to file state taxes only for free Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. How to file state taxes only for free H Hawaii, air transportation taxes, Transportation between the continental U. How to file state taxes only for free S. How to file state taxes only for free and Alaska or Hawaii. How to file state taxes only for free Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. How to file state taxes only for free Further manufacture, Further manufacture. How to file state taxes only for free Installment sales, Installment sales. How to file state taxes only for free Parts or accessories, Parts or accessories. How to file state taxes only for free Presumptive retail sales price, Presumptive retail sales price. How to file state taxes only for free Related persons, Related person. How to file state taxes only for free Separate purchases, Separate purchase. How to file state taxes only for free Tax base, Determination of tax base. How to file state taxes only for free Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. How to file state taxes only for free Help (see Tax help) Highway vehicle, Highway vehicle. How to file state taxes only for free , In a highway vehicle owned by the United States that is not used on a highway (No. How to file state taxes only for free 12). How to file state taxes only for free Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. How to file state taxes only for free I Identifying number, Taxpayer identification number. How to file state taxes only for free Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. How to file state taxes only for free 5). How to file state taxes only for free Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. How to file state taxes only for free Local-only service, Local-only service. How to file state taxes only for free M Manufacturer, defined, Manufacturer. How to file state taxes only for free Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. How to file state taxes only for free Lease payments, Partial payments. How to file state taxes only for free Partial payments, Partial payments. How to file state taxes only for free Registration, Registration requirements. How to file state taxes only for free Related person, Related person. How to file state taxes only for free Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. How to file state taxes only for free Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. How to file state taxes only for free Military aircraft, In military aircraft (No. How to file state taxes only for free 16). How to file state taxes only for free Mobile radio telephone service, Mobile radio telephone service. How to file state taxes only for free N News services, News services. How to file state taxes only for free Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. How to file state taxes only for free 13). How to file state taxes only for free Nonprofit educational organization use and state use, Nonprofit educational organization and state use. How to file state taxes only for free Nonprofit educational organizations, Nonprofit educational organizations. How to file state taxes only for free , Federal, state, and local government. How to file state taxes only for free Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. How to file state taxes only for free 2). How to file state taxes only for free Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. How to file state taxes only for free Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. How to file state taxes only for free Dyed kerosene, Penalty. How to file state taxes only for free Pipeline operator, defined, Pipeline operator. How to file state taxes only for free Position holder, defined, Position holder. How to file state taxes only for free Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. How to file state taxes only for free 6). How to file state taxes only for free R Rack, defined, Rack. How to file state taxes only for free Radio broadcasts, News services. How to file state taxes only for free Records, Refiner, defined, Refiner. How to file state taxes only for free Refinery, defined, Refinery. How to file state taxes only for free Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. How to file state taxes only for free Registrant, Taxable fuel registrant. How to file state taxes only for free Registrant, defined, Registrant. 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How to file state taxes only for free State or nonprofit educational organization use, Sales by registered ultimate vendors. How to file state taxes only for free State use, Registered ultimate vendor (state use). How to file state taxes only for free , State use. How to file state taxes only for free State, defined, State. How to file state taxes only for free Suggestions, Comments and suggestions. How to file state taxes only for free T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. How to file state taxes only for free Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. How to file state taxes only for free Electric outboard motor, Electric outboard boat motors. 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