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Thank you for visiting 501cFreeBook.

I have worked with tax exempt organizations since 1974, first with the IRS and later as a private tax consultant.  Over the years, I have developed a number of "client education" materials.  I have gathered some of these into various ebooks, but I still have a number of smaller, mostly unrelated items. 

This website is a way of sharing this information with those who might find it useful.

The first set of materials on this site has to do with IRS Automatic Revocation of tax exempt status.  Automatic Revocation occurs when a tax exempt organization that is required to file an annual return in the 990 family of forms fails to do so for three years in a row.  So far, the IRS has revoked the exempt status of over 500,000 non-profits.  It may be that most of these organizations are defunct.  These materials are meant to help those organizations that are not.

The next few sets of materials have to do with the most popular types of non 501(c)(3) tax exempt status: 501(c)(4)social welfare organizations, 501(c)(5) labor and agricultural organizations, 501(c)(6) trade associations, and 501(c)(7) social clubs.

There is a page with informtion about the arrangements known as "Fiscal Agents," and a page of instructions on how to check the IRS database to see if your organization is at risk of automatic revocation.

I have also posted the texts of some Revenue Rulings relevant to tax exempt organizations, but not found on the IRS website.

Please check back from time to time, to see what's new.  If you have an exempt organizations topic you would like to see covered, please drop me an email at c3book@aol.com.

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