Chapter 2
Filing Requirements &
Required Disclosures

• Introduction
• Topics and Useful Items
• Annual Information Returns
• Unrelated Business Income Tax Return
• Employment Tax Returns
• Political Organization Income Tax Return
• Reporting Requirements for a Political Organization
• Donee Information Return
• Information Provided to Donors
• Report of Cash Received
• Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms
• Required Disclosures
• Miscellaneous Rules

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