| Instructions for Form 1023 |
2006 Tax Year |
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Adjusted net income, Line 6a.
- Advance ruling, Request For Advance Ruling Or Definitive Ruling
-
- Statute extension, Statute extension.
- Affiliated, Line 5.
- Annual filing requirements, Annual Filing Requirements
- Annual returns for foreign organizations, Annual returns for foreign organizations.
- Answers, Answers
- Appendix
-
- Glossary of terms, Instructions for Form 1023 - Additional Material
- Sample conflict of interest policy, Instructions for Form 1023 - Additional Material
- States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material
- Application for exemption
-
- Expedite requests, Expedite Requests
- Group exemption, Group Exemption
- Language and currency requirements, Language and currency requirements.
- Leaving a group exemption, Leaving a group exemption.
- Past, present and planned activities, Past, present, and planned activities.
- Purpose, Purpose of Form
- User fee, User Fee
- Application package assembly, Assembly of Application Package
- Arm's length, Arm's length.
- Articles of incorporation, Line 1.
- Articles of organization, Line 2.
- Assistance, Filing Assistance
- Attachments, Attachments
- Authorized representative, Line 6a. Primary contact.
C
- Canadian organizations, Canadian Organizations
- Certification of filing, Certification of filing.
- Charitable risk pool, Line 18.
- Church, General Information:
-
- Prescribed course of study, Line 11a.
- Common control, Line 3b.
-
- Ownership, Line 2a.
- Compensation
-
- Definition, Compensation.
- Conflict of interest, Line 5a.
- Conflict of interest policy, Line 5a.
- Cooperative hospital service organization, Line 16.
- Corporation
-
- Articles of incorporation, Line 1.
- Certification of filing, Certification of filing.
D
- Definitions
-
- Adjusted net income, Line 6a.
- Affiliated, Line 5.
- Arm's length, Arm's length.
- Authorized representative, Line 6a. Primary contact.
- Bingo, Line 3a.
- Business relationships, Line 2a.
- Bylaws, Line 5.
- Charitable, Line 1. Purpose clause.
- Church, Line 5a., General Information:
- Common control, Line 3b.
- Compensation, Compensation.
- Conflict of interest, Line 5a.
- Cooperative hospital service organization, Line 16.
- Corporation, Line 1.
- Directly for the active conduct, Line 2.
- Disqualified person, Line 6b(ii)(b).
- Elderly housing, Line 21.
- Fair market value, Fair market value.
- Family relationships, Line 2a.
- Fixed payment, Line 6a.
- For-profit organization, Line 1a.
- Foreign county, Line 12a.
- Foundation manager, Control.
- Fundraising, Line 4a.
- Handicapped housing, Line 21.
- Hospital, Hospital.
- Hospital or medical care, Line 20.
- Influence legislation, Line 2a.
- Intellectual property, Line 10.
- Joint venture, Line 8.
- Legislation, Form 5768.
- Low-income housing, Line 21.
- Medical research, Medical research organization.
- Medical research organization, Medical research organization.
- Non-fixed payment, Line 6a.
- Reasonable compensation, Line 4g.
- School, Line 19., An organization is a school if it:
- Similarly situated , Line 4e.
- Substantial contributor, Substantial contributor.
- Successor, Line 1.
- Unusual grants, Line 12.
- Definitive ruling, Request For Advance Ruling Or Definitive Ruling, Line 6b. Request for Definitive Ruling.
- Disqualified person, Line 6b(ii)(b).
- Dissolution clause
-
- Testamentary charitable trust, Line 2c. Operation of state law.
- Distribution of assets at dissolution, Line 2a. Dissolution clause.
-
- State laws, Line 2c. Operation of state law.
F
- Facts and circumstances test, Facts and circumstances test.
- Fair market value, Fair market value.
- Family relationships, Line 2a.
- Filing assistance, Filing Assistance
- Fixed payment, Line 6a.
- For-profit organization, Line 1a.
- Foreign country, Line 12a.
- Foreign organizations, Foreign Organizations in General, Line 14a.
-
- Annual returns, Annual returns for foreign organizations.
- Canadian organizations, Canadian Organizations
- General, Foreign Organizations in General
- United States territories and possessions organizations, Organizations Created in United States Territories and Possessions
- Virgin Island organizations, Virgin Islands Organizations
- Form 2848, Form 2848.
- Form 5768, Line 2b.
- Form 8734, Public charities.
- Form 8821, Form 8821.
- Foundation manager, Control.
- Fundraising, Line 4a.
L
- Language and currency requirements, Language and currency requirements.
- Leaving a group exemption, Leaving a group exemption.
- Legislation, Form 5768.
-
- Definition, Form 5768.
- Form 5768, Form 5768.
- Legislative activity, Legislative activity.
-
- Election to influence legislation, Form 5768.
- Limited liability company, Line 2.
- LLC (see Limited liability company)
- Low-income housing, Line 21., General Information:
O
- Operated, Qualification of a Section 501(c)(3) Organization
-
- Qualification, Operated.
- Operating document, Line 2.
- Organization's website, Line 9a. Organization's website.
- Organizational structure, Part II. Organizational Structure
- Organized, Qualification of a Section 501(c)(3) Organization
-
- Influence legislation, Legislative activity.
- Legislative activity, Legislative activity.
- Qualification, Organized.
- Organizing document, Organized.
-
- Dissolution clause, Line 2a. Dissolution clause.
- Purpose clause, Line 1. Purpose clause.
- Required provisions, Part III. Required Provisions in Your Organizing Document
- Substitute articles of incorporation,
- Unincorporated association, Line 3.
- Ownership, Line 2a.
P
- Past, present and planned activities, Past, present, and planned activities.
- Political campaign intervention, Political campaign intervention.
- Predecessor, General Information:
- Primary contact person, Line 6a. Primary contact.
- Private delivery services, Private Delivery Services
- Private foundations, Private foundation., Line 22., Line 1b.
- Private operating foundations, Line 2.
- Public charities, Public charities.
- Public charities and private foundations, Public Charities and Private Foundations
- Public inspection, Public Inspection
- Public support test, Public support test.
- Purpose clause
-
- Charitable, Line 1. Purpose clause.
S
- Sample conflict of interest policy, Instructions for Form 1023 - Additional Material
- Scholarships, fellowships, grants, loans, General Information:
- School, Line 19., An organization is a school if it:
-
- Operational information, Section I. Operational Information
- Racially nondiscriminatory policy, Section II. Establishment of Racially Nondiscriminatory Policy
- Section 501(c)(3) organization
-
- Eligibility, Overview of Section 501(c)(3) Organizations, Who Is Eligible for Section 501(c)(3) Status?
- Private foundations, Private foundation., Private operating foundations.
- Public charities, Public charities.
- Public charities and private foundations, Public Charities and Private Foundations
- Qualifications, Qualification of a Section 501(c)(3) Organization
- Section 509(a)(3) organization, General Information:
- Signature, Signature Requirements
- Similarly situated organizations, Line 4e.
- State registration
-
- NASCO, State Registration Requirements
- Statement of revenue and expenses, A. Statement of Revenues and Expenses
- States with section 508(e) provisions, Instructions for Form 1023 - Additional Material
- States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material
- Statute extension, Statute extension.
- Substantial contributor, Substantial contributor.
- Substitute articles of incorporation,
- Successor, Line 1. , General Information:
- Supporting organization, General Information:
Previous | Index
2006 Instructions Main | 2006 Tax Help Archives | Tax Help Archives Main | Home
|
