IRS Publication 557: Tax-Exempt Status Guidance for Organizations

Sat, 25 Apr 2026 16:48:39 +0000
Taxation

IRS Publication 557 (Rev. January 2025) is a continuous-use guide providing comprehensive information on obtaining and maintaining tax-exempt status under Section 501(c). The publication covers application procedures, filing requirements including Form 990 electronic filing mandates, and details specific to various organization types including 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and others. Key reminders include mandatory electronic filing for Forms 990, 990-EZ, and 990-PF for specified tax years, and electronic submission requirements for Form 1024 applications.