Community Development Clinic (LAWS 6011)

Federal

• 26 USC 501 (2012): Exemption from tax on corporations, certain trusts, etc. (Note: "(c)(3)" is a provision of this section)
  • 26 CFR 1.501(C)(3)-1 (2019): Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.

Ohio

• 57 ORC 5751.01 Definitions (in Chapter 5751 Commercial Activity Tax) [Be Aware]
  • 57 OAC 5703-29-10 Nonprofit organization and contributions [Be Aware]

Forms, Instructions, and More

Federal

• IRS, Annual Exempt Organization Returns, Notices and Schedules
• IRS, Form 8976 - Notice of Intent to Operate Under Section 501(c)(3)
• IRS, Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Rev. Dec. 2017)
  • Instructions (Rev. Dec.2017)
• IRS, Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (June 2014)
  • Instructions (Rev. Jan. 2018)

Note: Income Tax is only one of the many taxes a business must pay

• IRS, Business Taxes
• Ohio Department of Taxation, Ohio's Taxes

Websites:

• IRS, Charities and Nonprofit​
  • Annual Filing and Forms
  • Education Sessions
  • Lifecycle of an Exempt Organization
    • Applying for Tax Exempt Status
    • How to Stay Exempt
    • Revocation of Exemption
    • Audits
  • Publications for Exempt Organizations
  • Charities & Non-Profits A-Z Site Index
• IRS, Stay Exempt
  • Applying for Section 501(c)(3) Status
• Ohio Department of Taxation, Ohio's Taxes

Bloomberg

• Portfolio 452 - 2nd: Tax-Exempt Organizations - Reporting, Disclosure, and Other Procedural Aspects

Westlaw Edge

• Forming a Non-Profit Corporation 

IRS, Publications 557: Tax-Exempt Status for Your Organization (Rev. January 2019).