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1040nr Free File

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1040nr Free File

1040nr free file Index A Abandonment of home, Abandonment. 1040nr free file Absence, temporary, Temporary absence. 1040nr free file Abstract fees, Settlement fees or closing costs. 1040nr free file Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040nr free file Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 1040nr free file Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 1040nr free file Architect's fees, Construction. 1040nr free file Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040nr free file Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 1040nr free file Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 1040nr free file Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040nr free file C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. 1040nr free file Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 1040nr free file Commissions, Selling expenses. 1040nr free file , Settlement fees or closing costs. 1040nr free file Community property Basis determination, Community property. 1040nr free file Condemnation Gain exclusion, Home destroyed or condemned. 1040nr free file Ownership and use test when previous home condemned, Previous home destroyed or condemned. 1040nr free file Condominiums As main home, Main Home Basis determination, Condominium. 1040nr free file Construction costs, Construction. 1040nr free file Built by you, Built by you. 1040nr free file Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 1040nr free file Ownership and use tests, Cooperative apartment. 1040nr free file Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 1040nr free file D Date of sale, Date of sale. 1040nr free file Death Sale due to, Specific event safe harbors. 1040nr free file Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 1040nr free file Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 1040nr free file Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 1040nr free file Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 1040nr free file Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 1040nr free file Disasters, Specific event safe harbors. 1040nr free file Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 1040nr free file Home transferred to spouse, Transfer to spouse. 1040nr free file Ownership and use tests, Home transferred from spouse. 1040nr free file Sale due to, Specific event safe harbors. 1040nr free file Transfers after July 18, 1984, Transfers after July 18, 1984. 1040nr free file Transfers before July 19, 1984, Transfers before July 19, 1984. 1040nr free file Use of home after divorce, Use of home after divorce. 1040nr free file Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040nr free file E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 1040nr free file Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 1040nr free file Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. 1040nr free file F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 1040nr free file Fire insurance premiums, Settlement fees or closing costs. 1040nr free file Foreclosure, Foreclosure or repossession. 1040nr free file Foreign Service, Foreign Service member. 1040nr free file Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040nr free file Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 1040nr free file Form 1040, Schedule A Real estate taxes, Real estate taxes. 1040nr free file Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 1040nr free file , Form 1099-S. 1040nr free file , Form 1099-S. 1040nr free file Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 1040nr free file Form 8828 Recapture tax, How to figure and report the recapture. 1040nr free file Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 1040nr free file NIIT, Net Investment Income Tax (NIIT). 1040nr free file Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 1040nr free file Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. 1040nr free file Loss on sale, Loss on sale. 1040nr free file Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 1040nr free file H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 1040nr free file Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 1040nr free file Charges for, Settlement fees or closing costs. 1040nr free file Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). 1040nr free file Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 1040nr free file Installment sales, Installment sale. 1040nr free file Involuntary conversion, Specific event safe harbors. 1040nr free file ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 1040nr free file J Joint owners not married, Joint owners not married. 1040nr free file Joint returns, Jointly owned home. 1040nr free file Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 1040nr free file Sale of vacant land, Vacant land. 1040nr free file Legal fees, Selling expenses. 1040nr free file , Settlement fees or closing costs. 1040nr free file , Construction. 1040nr free file Legal separation Sale due to, Specific event safe harbors. 1040nr free file Like-kind exchange, Sale of home acquired in a like-kind exchange. 1040nr free file Living expenses, Reasonable basic living expenses. 1040nr free file Loan assumption fees, Settlement fees or closing costs. 1040nr free file Loan placement fees, Selling expenses. 1040nr free file Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 1040nr free file Property used partly as, Property used partly as your main home. 1040nr free file , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. 1040nr free file Mortgage fees, Settlement fees or closing costs. 1040nr free file Mortgage insurance premiums, Settlement fees or closing costs. 1040nr free file Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 1040nr free file Moving expense, Settlement fees or closing costs. 1040nr free file Multiple births Sale due to, Specific event safe harbors. 1040nr free file N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 1040nr free file O Option to buy home, Option to buy. 1040nr free file Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040nr free file P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 1040nr free file Points, Selling expenses. 1040nr free file Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 1040nr free file Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 1040nr free file , Real estate taxes. 1040nr free file Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. 1040nr free file Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 1040nr free file Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 1040nr free file Relatives Sale of home to, Exception for sales to related persons. 1040nr free file Remainder interest Sale of, Sale of remainder interest. 1040nr free file Remodeling, Improvements. 1040nr free file , Exception. 1040nr free file (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040nr free file Before closing, by buyer, Settlement fees or closing costs. 1040nr free file Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 1040nr free file , Improvements. 1040nr free file , Repairs. 1040nr free file (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 1040nr free file Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 1040nr free file Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040nr free file Unforeseeable events, Specific event safe harbors. 1040nr free file Sales commissions, Selling expenses. 1040nr free file , Settlement fees or closing costs. 1040nr free file Sales to related persons, Exception for sales to related persons. 1040nr free file Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 1040nr free file Seller-financed mortgages, Seller-financed mortgage. 1040nr free file Seller-paid points, Seller-paid points. 1040nr free file Selling expenses, Selling expenses. 1040nr free file Selling price, Selling Price Separate returns, Separate returns. 1040nr free file Settlement fees, Settlement fees or closing costs. 1040nr free file Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 1040nr free file Surviving spouse Basis determination, Surviving spouse. 1040nr free file Ownership and use tests, Sale of main home by surviving spouse. 1040nr free file T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 1040nr free file Temporary housing, Temporary housing. 1040nr free file Title insurance, Settlement fees or closing costs. 1040nr free file Title search fees, Settlement fees or closing costs. 1040nr free file Trading homes, Trading (exchanging) homes. 1040nr free file , Home received as trade. 1040nr free file Transfer taxes, Settlement fees or closing costs. 1040nr free file , Transfer taxes. 1040nr free file Transfer to spouse, Transfer to spouse. 1040nr free file After July 18, 1984, Transfers after July 18, 1984. 1040nr free file Before July 19, 1984, Transfers before July 19, 1984. 1040nr free file TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 1040nr free file Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040nr free file Utilities Charges for installing, Settlement fees or closing costs. 1040nr free file Charges related to occupancy of house before closing, Settlement fees or closing costs. 1040nr free file Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 1040nr free file V Vacant land Sale of, Vacant land. 1040nr free file W Worksheets, Worksheets. 1040nr free file Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040nr free file Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040nr free file Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040nr free file Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 1040nr free file Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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The 1040nr Free File

1040nr free file Publication 557 - Additional Material Table of Contents Appendix. 1040nr free file Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 1040nr free file Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 1040nr free file 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 1040nr free file No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 1040nr free file 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 1040nr free file Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 1040nr free file 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 1040nr free file , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 1040nr free file Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 1040nr free file Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 1040nr free file    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 1040nr free file Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 1040nr free file    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 1040nr free file    4Deductible as a business expense to the extent allowed by section 192. 1040nr free file    5Deductible as a business expense to the extent allowed by section 194A. 1040nr free file 6Application is by letter to the address shown on Form 8718. 1040nr free file A copy of the organizing document should be attached and the letter should be signed by an officer. 1040nr free file    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 1040nr free file    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 1040nr free file    9Although the organization files a partnership return, all distributions are deemed dividends. 1040nr free file The members are not entitled to pass through treatment of the organization's income or expenses. 1040nr free file    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 1040nr free file    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 1040nr free file    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 1040nr free file Use Form 1024 if applying for recognition under section 501(c)(4). 1040nr free file    13See section 501(c)(29) for details. 1040nr free file    14See Revenue Procedure 2012-11, sec. 1040nr free file 4. 1040nr free file 01, 2012-7 I. 1040nr free file R. 1040nr free file B. 1040nr free file 368, for details. 1040nr free file Appendix. 1040nr free file Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 1040nr free file You should bear in mind that requirements for these instruments may vary under applicable state law. 1040nr free file See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 1040nr free file DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 1040nr free file Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 1040nr free file Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040nr free file Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 1040nr free file No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 1040nr free file Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040nr free file   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 1040nr free file ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 1040nr free file Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 1040nr free file   In witness whereof, we have hereunto subscribed our names this day of , 20. 1040nr free file Appendix. 1040nr free file Sample Articles of Organization, continued Draft B The Charitable Trust. 1040nr free file Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 1040nr free file ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040nr free file Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 1040nr free file The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 1040nr free file Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 1040nr free file No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 1040nr free file No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 1040nr free file b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 1040nr free file On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 1040nr free file The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 1040nr free file Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 1040nr free file The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 1040nr free file c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 1040nr free file It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040nr free file d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 1040nr free file Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040nr free file An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 1040nr free file All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 1040nr free file Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 1040nr free file The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 1040nr free file Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 1040nr free file Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 1040nr free file  None of the trustees shall be required to furnish any bond or surety. 1040nr free file None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 1040nr free file  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 1040nr free file A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 1040nr free file  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 1040nr free file Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 1040nr free file a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 1040nr free file No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 1040nr free file b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 1040nr free file c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 1040nr free file d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 1040nr free file e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 1040nr free file f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 1040nr free file Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 1040nr free file Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 1040nr free file Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 1040nr free file Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 1040nr free file No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 1040nr free file No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 1040nr free file Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 1040nr free file Trustee Trustee Prev  Up  Next   Home   More Online Publications