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State Income Tax Forms

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State Income Tax Forms

State income tax forms Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. State income tax forms , Liabilities. State income tax forms B Basis Adjusted, Adjusted basis. State income tax forms Original, Basis. State income tax forms Bonds, U. State income tax forms S. State income tax forms Treasury, U. State income tax forms S. State income tax forms Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. State income tax forms Lease, Cancellation of a lease. State income tax forms Real property sale, Canceling a sale of real property. State income tax forms Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. State income tax forms Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. State income tax forms Charitable organization Bargain sale to, Bargain sales to charity. State income tax forms , Bargain sale to charity. State income tax forms Gift to, Gift to charitable organization. State income tax forms Classes of assets, Classes of assets. State income tax forms Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. State income tax forms Commodities derivative financial instruments, Commodities derivative financial instrument. State income tax forms Condemnations, Condemnations, Section 1231 transactions. State income tax forms Conversion transactions, Conversion Transactions Copyrights, Copyright. State income tax forms , Copyrights. State income tax forms Covenant not to compete, Covenant not to compete. State income tax forms D Debt cancellation, Cancellation of debt. State income tax forms , Cancellation of debt. State income tax forms Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. State income tax forms Records, Depreciation Recapture Section 1245, Section 1245 property defined. State income tax forms , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. State income tax forms Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. State income tax forms E Easement, Easement. State income tax forms Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. State income tax forms U. State income tax forms S. State income tax forms Treasury notes or bonds, U. State income tax forms S. State income tax forms Treasury Notes or Bonds F Fair market value, Fair market value. State income tax forms Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. State income tax forms D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. State income tax forms , Forms 1099-A and 1099-C. State income tax forms 1099-B, Form 1099-B. State income tax forms 1099-C, Forms 1099-A and 1099-C. State income tax forms , Forms 1099-A and 1099-C. State income tax forms 1099-S, Form 1099-S. State income tax forms 4797, Business property. State income tax forms , Reporting the exchange. State income tax forms , Form 4797 8594, Reporting requirement. State income tax forms 8824, Reporting the exchange. State income tax forms 8949, Forms to file. State income tax forms , Personal-use property. State income tax forms , Reporting the exchange. State income tax forms , More information. State income tax forms , Timber, Introduction, Form 1099-B. State income tax forms , Personal-use property. State income tax forms , Mark-to-market election. State income tax forms Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. State income tax forms G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. State income tax forms Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. State income tax forms Help (see Tax help) Holding period, Holding period. State income tax forms Housing, low income, Low-income housing. State income tax forms , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. State income tax forms Information returns, Information Returns Inherited property, Inherited property. State income tax forms Installment sales, Installment Sales, Installment sale. State income tax forms Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. State income tax forms Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. State income tax forms Liabilities, assumption, Liabilities. State income tax forms Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. State income tax forms Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. State income tax forms Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. State income tax forms M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. State income tax forms S. State income tax forms Treasury, U. State income tax forms S. State income tax forms Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. State income tax forms Related persons, Related persons. State income tax forms , Controlled entity. State income tax forms Sale or exchange of interest, Partnership Interests, Partnership interests. State income tax forms , Partnership interests. State income tax forms Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. State income tax forms Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. State income tax forms Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. State income tax forms Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. State income tax forms Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. State income tax forms Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. State income tax forms Replacement property, Replacement property. State income tax forms , Replacement property to be produced. State income tax forms Repossession, Foreclosures and Repossessions, Repossession. State income tax forms Residual method, sale of business, Residual method. State income tax forms Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. State income tax forms , Bargain sale to charity. State income tax forms Installment, Installment Sales, Installment sale. State income tax forms Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. State income tax forms Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. State income tax forms Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. State income tax forms Foreclosure, Foreclosure. State income tax forms Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. State income tax forms Residential, Residential rental property. State income tax forms Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. State income tax forms Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. State income tax forms Indirect ownership, Ownership of stock or partnership interests. State income tax forms Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. State income tax forms T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. State income tax forms Timber, Timber, Section 1231 transactions. State income tax forms Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. State income tax forms S. State income tax forms Treasury bonds, U. State income tax forms S. State income tax forms Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. State income tax forms Prev  Up     Home   More Online Publications
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Art Appraisal Services

Art Advisory Panel

The Panel helps IRS review and evaluate property appraisals submitted by taxpayers in support of the fair market value claimed for works of art included in federal income, estate and gift tax cases in accordance with the Internal Revenue Code. The Panel members, up to 25 renowned art experts, serve without compensation.

Referral to the Art Advisory Panel

All taxpayer cases selected for examination that include artwork with a claimed value of $50,000 or more per item must be referred to Art Appraisal Services for possible review by the Commissioner's Art Advisory Panel (See IRM 4.48.2 and IRM 8.18.1.3). Please review the photographic requirements for referrals, and also our preferred individual appraisal item format (PDF) for works of art valued at over $50,000.

For general inquiries, contact Director, Art Appraisal Services at 202-317-8975.

Internal Revenue Service/Art Appraisal Services
1111 Constitution Ave., Suite 700
C:AP:SO:ART 
Washington, DC 20004
ATT: AAS

Annual Summary Report

The Annual Summary Report describes the closed meeting activity of the Commissioner's Art Advisory Panel for the most recent year. The report discusses the procedures of the Art Panel, provides a list of Panelists and summarizes the art items reviewed during this year by the Panel broken down by estate and charitable contribution. If you would like older Annual Summary Reports, please contact the IRS Freedom of Information Reading Room at 1111 Constitution Ave, Washington D.C. 20224.

Publications

  • Publication 526, Charitable Contributions.
  • Publication 561, Determining the Value of Donated Property. Designed to help donors and appraisers determine the value of property that is given to qualified organizations. It includes the kind of information you must have to support your decision.

Forms

  • Form 8283, Non-cash Charitable Contributions. The necessary form filed with the taxpayer's return.
  • Form 8282, Donee Information Return. Form filed by donee upon sale of property.

Revenue Procedures
Revenue Procedure 96-15 provides procedures for taxpayers to request a review of art valuations for income, estate, and gift returns. Taxpayers may obtain a Statement of Value from the Service for an advance review of art valuation claims prior to filing the return. The Statement of Value may then be used to complete the taxpayer's return.

The procedure generally applies to an item of art that has been appraised at $50,000 or more. The appraisal submitted must meet specific substantiation requirements. A user fee is charged for each request. The current fees for a Statement of Value are $5,400 for one to three items and $270 for each additional item. See Revenue Procedure 2013-01.

Send requests for a Statement of Value to:
Internal Revenue Service
Attention: Art Appraisal Services (C:AP:SO:AAS)
P.O. Box 27720
McPherson Station
Washington, DC 20038

Page Last Reviewed or Updated: 25-Feb-2014

The State Income Tax Forms

State income tax forms Publication 557 - Additional Material Table of Contents Appendix. State income tax forms Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. State income tax forms Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. State income tax forms 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. State income tax forms No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. State income tax forms 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. State income tax forms Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. State income tax forms 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. State income tax forms , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. State income tax forms Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. State income tax forms Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. State income tax forms    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. State income tax forms Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). State income tax forms    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. State income tax forms    4Deductible as a business expense to the extent allowed by section 192. State income tax forms    5Deductible as a business expense to the extent allowed by section 194A. State income tax forms 6Application is by letter to the address shown on Form 8718. State income tax forms A copy of the organizing document should be attached and the letter should be signed by an officer. State income tax forms    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. State income tax forms    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). State income tax forms    9Although the organization files a partnership return, all distributions are deemed dividends. State income tax forms The members are not entitled to pass through treatment of the organization's income or expenses. State income tax forms    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). State income tax forms    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). State income tax forms    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). State income tax forms Use Form 1024 if applying for recognition under section 501(c)(4). State income tax forms    13See section 501(c)(29) for details. State income tax forms    14See Revenue Procedure 2012-11, sec. State income tax forms 4. State income tax forms 01, 2012-7 I. State income tax forms R. State income tax forms B. State income tax forms 368, for details. State income tax forms Appendix. State income tax forms Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. State income tax forms You should bear in mind that requirements for these instruments may vary under applicable state law. State income tax forms See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. State income tax forms DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . State income tax forms Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. State income tax forms Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. State income tax forms Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. State income tax forms No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. State income tax forms Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. State income tax forms   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. State income tax forms ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. State income tax forms Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. State income tax forms   In witness whereof, we have hereunto subscribed our names this day of , 20. State income tax forms Appendix. State income tax forms Sample Articles of Organization, continued Draft B The Charitable Trust. State income tax forms Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. State income tax forms ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. State income tax forms Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. State income tax forms The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. State income tax forms Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. State income tax forms No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. State income tax forms No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. State income tax forms b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. State income tax forms On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. State income tax forms The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. State income tax forms Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. State income tax forms The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. State income tax forms c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. State income tax forms It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. State income tax forms d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. State income tax forms Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. State income tax forms An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. State income tax forms All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. State income tax forms Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. State income tax forms The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. State income tax forms Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. State income tax forms Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. State income tax forms  None of the trustees shall be required to furnish any bond or surety. State income tax forms None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. State income tax forms  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. State income tax forms A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. State income tax forms  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. State income tax forms Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. State income tax forms a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. State income tax forms No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. State income tax forms b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. State income tax forms c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. State income tax forms d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. State income tax forms e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. State income tax forms f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. State income tax forms Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. State income tax forms Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. State income tax forms Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. State income tax forms Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. State income tax forms No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. State income tax forms No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. State income tax forms Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . State income tax forms Trustee Trustee Prev  Up  Next   Home   More Online Publications