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Can I Efile My 2012 Taxes Now

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Can i efile my 2012 taxes now 12. Can i efile my 2012 taxes now   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Can i efile my 2012 taxes now Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i efile my 2012 taxes now Free help with your return. Can i efile my 2012 taxes now   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i efile my 2012 taxes now The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i efile my 2012 taxes now The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i efile my 2012 taxes now Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i efile my 2012 taxes now In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i efile my 2012 taxes now To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i efile my 2012 taxes now gov, download the IRS2Go app, or call 1-800-906-9887. Can i efile my 2012 taxes now   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i efile my 2012 taxes now To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i efile my 2012 taxes now aarp. Can i efile my 2012 taxes now org/money/taxaide or call 1-888-227-7669. Can i efile my 2012 taxes now For more information on these programs, go to IRS. Can i efile my 2012 taxes now gov and enter “VITA” in the search box. Can i efile my 2012 taxes now Internet. Can i efile my 2012 taxes now    IRS. Can i efile my 2012 taxes now gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i efile my 2012 taxes now Download the free IRS2Go app from the iTunes app store or from Google Play. Can i efile my 2012 taxes now Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i efile my 2012 taxes now Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i efile my 2012 taxes now gov or download the IRS2Go app and select the Refund Status option. Can i efile my 2012 taxes now The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i efile my 2012 taxes now Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i efile my 2012 taxes now You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i efile my 2012 taxes now The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i efile my 2012 taxes now Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i efile my 2012 taxes now No need to wait on the phone or stand in line. Can i efile my 2012 taxes now The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i efile my 2012 taxes now When you reach the response screen, you can print the entire interview and the final response for your records. Can i efile my 2012 taxes now New subject areas are added on a regular basis. Can i efile my 2012 taxes now  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i efile my 2012 taxes now gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i efile my 2012 taxes now You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i efile my 2012 taxes now The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i efile my 2012 taxes now When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i efile my 2012 taxes now Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i efile my 2012 taxes now You can also ask the IRS to mail a return or an account transcript to you. Can i efile my 2012 taxes now Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i efile my 2012 taxes now gov or by calling 1-800-908-9946. Can i efile my 2012 taxes now Tax return and tax account transcripts are generally available for the current year and the past three years. Can i efile my 2012 taxes now Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i efile my 2012 taxes now Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i efile my 2012 taxes now If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i efile my 2012 taxes now Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i efile my 2012 taxes now gov and enter Where's My Amended Return? in the search box. Can i efile my 2012 taxes now You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i efile my 2012 taxes now It can take up to 3 weeks from the date you mailed it to show up in our system. Can i efile my 2012 taxes now Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Select the Payment tab on the front page of IRS. Can i efile my 2012 taxes now gov for more information. Can i efile my 2012 taxes now Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i efile my 2012 taxes now Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i efile my 2012 taxes now Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Request an Electronic Filing PIN by going to IRS. Can i efile my 2012 taxes now gov and entering Electronic Filing PIN in the search box. Can i efile my 2012 taxes now Download forms, instructions and publications, including accessible versions for people with disabilities. Can i efile my 2012 taxes now Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i efile my 2012 taxes now gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i efile my 2012 taxes now An employee can answer questions about your tax account or help you set up a payment plan. Can i efile my 2012 taxes now Before you visit, check the Office Locator on IRS. Can i efile my 2012 taxes now gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i efile my 2012 taxes now If you have a special need, such as a disability, you can request an appointment. Can i efile my 2012 taxes now Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i efile my 2012 taxes now Apply for an Employer Identification Number (EIN). Can i efile my 2012 taxes now Go to IRS. Can i efile my 2012 taxes now gov and enter Apply for an EIN in the search box. Can i efile my 2012 taxes now Read the Internal Revenue Code, regulations, or other official guidance. Can i efile my 2012 taxes now Read Internal Revenue Bulletins. Can i efile my 2012 taxes now Sign up to receive local and national tax news and more by email. Can i efile my 2012 taxes now Just click on “subscriptions” above the search box on IRS. Can i efile my 2012 taxes now gov and choose from a variety of options. Can i efile my 2012 taxes now    Phone. Can i efile my 2012 taxes now You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i efile my 2012 taxes now Download the free IRS2Go app from the iTunes app store or from Google Play. Can i efile my 2012 taxes now Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i efile my 2012 taxes now gov, or download the IRS2Go app. Can i efile my 2012 taxes now Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i efile my 2012 taxes now The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i efile my 2012 taxes now Most VITA and TCE sites offer free electronic filing. Can i efile my 2012 taxes now Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i efile my 2012 taxes now Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i efile my 2012 taxes now Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i efile my 2012 taxes now If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i efile my 2012 taxes now The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i efile my 2012 taxes now Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i efile my 2012 taxes now Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i efile my 2012 taxes now The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i efile my 2012 taxes now Note, the above information is for our automated hotline. Can i efile my 2012 taxes now Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i efile my 2012 taxes now Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i efile my 2012 taxes now You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i efile my 2012 taxes now It can take up to 3 weeks from the date you mailed it to show up in our system. Can i efile my 2012 taxes now Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i efile my 2012 taxes now You should receive your order within 10 business days. Can i efile my 2012 taxes now Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i efile my 2012 taxes now If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i efile my 2012 taxes now Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i efile my 2012 taxes now The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i efile my 2012 taxes now These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i efile my 2012 taxes now    Walk-in. Can i efile my 2012 taxes now You can find a selection of forms, publications and services — in-person. Can i efile my 2012 taxes now Products. Can i efile my 2012 taxes now You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i efile my 2012 taxes now Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i efile my 2012 taxes now Services. Can i efile my 2012 taxes now You can walk in to your local TAC for face-to-face tax help. Can i efile my 2012 taxes now An employee can answer questions about your tax account or help you set up a payment plan. Can i efile my 2012 taxes now Before visiting, use the Office Locator tool on IRS. Can i efile my 2012 taxes now gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i efile my 2012 taxes now    Mail. Can i efile my 2012 taxes now You can send your order for forms, instructions, and publications to the address below. Can i efile my 2012 taxes now You should receive a response within 10 business days after your request is received. Can i efile my 2012 taxes now  Internal Revenue Service 1201 N. Can i efile my 2012 taxes now Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i efile my 2012 taxes now The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i efile my 2012 taxes now Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i efile my 2012 taxes now   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i efile my 2012 taxes now We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i efile my 2012 taxes now You face (or your business is facing) an immediate threat of adverse action. Can i efile my 2012 taxes now You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i efile my 2012 taxes now   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i efile my 2012 taxes now Here's why we can help: TAS is an independent organization within the IRS. Can i efile my 2012 taxes now Our advocates know how to work with the IRS. Can i efile my 2012 taxes now Our services are free and tailored to meet your needs. Can i efile my 2012 taxes now We have offices in every state, the District of Columbia, and Puerto Rico. Can i efile my 2012 taxes now   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i efile my 2012 taxes now   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i efile my 2012 taxes now If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i efile my 2012 taxes now Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can i efile my 2012 taxes now Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i efile my 2012 taxes now Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i efile my 2012 taxes now Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Can i efile my 2012 taxes now The SBA also has publications and videos on a variety of business topics. Can i efile my 2012 taxes now The following briefly describes assistance provided by the SBA. Can i efile my 2012 taxes now Small Business Development Centers (SBDCs). Can i efile my 2012 taxes now   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Can i efile my 2012 taxes now Help is available when beginning, improving, or expanding a small business. Can i efile my 2012 taxes now Business Information Centers (BICs). Can i efile my 2012 taxes now   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Can i efile my 2012 taxes now BICs also offer one-on-one assistance. Can i efile my 2012 taxes now Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Can i efile my 2012 taxes now Service Corps of Retired Executives (SCORE). Can i efile my 2012 taxes now   SCORE provides small business counseling and training to current and prospective small business owners. Can i efile my 2012 taxes now SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Can i efile my 2012 taxes now SCORE also offers a variety of small business workshops. Can i efile my 2012 taxes now Internet. Can i efile my 2012 taxes now    You can visit the SBA website at www. Can i efile my 2012 taxes now sba. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now While visiting the SBA website, you can find a variety of information of interest to small business owners. Can i efile my 2012 taxes now Phone. Can i efile my 2012 taxes now    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Can i efile my 2012 taxes now Walk-in. Can i efile my 2012 taxes now   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Can i efile my 2012 taxes now To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Can i efile my 2012 taxes now Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Can i efile my 2012 taxes now Most of these are available from the Superintendent of Documents at the Government Printing Office. Can i efile my 2012 taxes now You can get information and order these publications and pamphlets in several ways. Can i efile my 2012 taxes now Internet. Can i efile my 2012 taxes now   You can visit the GPO website at  www. Can i efile my 2012 taxes now access. Can i efile my 2012 taxes now gpo. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Mail. Can i efile my 2012 taxes now   Write to the GPO at the following address. Can i efile my 2012 taxes now  Superintendent of Documents U. Can i efile my 2012 taxes now S. Can i efile my 2012 taxes now Government Printing Office P. Can i efile my 2012 taxes now O. Can i efile my 2012 taxes now Box 979050 St. Can i efile my 2012 taxes now Louis, MO 63917-9000 Phone. Can i efile my 2012 taxes now   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Can i efile my 2012 taxes now Prev  Up  Next   Home   More Online Publications
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Can i efile my 2012 taxes now 4. Can i efile my 2012 taxes now   Other Section 501(c) Organizations Table of Contents Introduction 501(c)(4) - Civic Leagues and Social Welfare OrganizationsSpecific Organizations 501(c)(5) - Labor, Agricultural and Horticultural OrganizationsLabor Organizations Agricultural and Horticultural Organizations 501(c)(6) - Business Leagues, etc. Can i efile my 2012 taxes now Line of business. Can i efile my 2012 taxes now Examples. Can i efile my 2012 taxes now Improvement of business conditions. Can i efile my 2012 taxes now Exception for local legislation. Can i efile my 2012 taxes now De minimis exception. Can i efile my 2012 taxes now Grass roots lobbying. Can i efile my 2012 taxes now 501(c)(7) - Social and Recreation ClubsLimited membership. Can i efile my 2012 taxes now Support. Can i efile my 2012 taxes now Facilities open to public. Can i efile my 2012 taxes now Gross receipts from nonmembership sources. Can i efile my 2012 taxes now Gross receipts. Can i efile my 2012 taxes now Nontraditional activities. Can i efile my 2012 taxes now 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal SocietiesFraternal Beneficiary Societies (501(c)(8)) Domestic Fraternal Societies (501(c)(10)) 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' AssociationsLocal Employees' Associations (501(c)(4)) Voluntary Employees' Beneficiary Associations (501(c)(9)) Supplemental Unemployment Benefit Trusts (501(c)(17)) 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like OrganizationsMembership. Can i efile my 2012 taxes now Losses and expenses. Can i efile my 2012 taxes now Distributions of proceeds. Can i efile my 2012 taxes now The 85% Requirement Local Life Insurance Associations Mutual or Cooperative Associations 501(c)(13) - Cemetery CompaniesBuying cemetery property. Can i efile my 2012 taxes now Perpetual care organization. Can i efile my 2012 taxes now Care of individual plots. Can i efile my 2012 taxes now 501(c)(14) - Credit Unions and Other Mutual Financial OrganizationsState-Chartered Credit Unions Other Mutual Financial Organizations 501(c)(19) - Veterans' Organizations 501(c)(20) - Group Legal Services Plan Organizations 501(c)(21) - Black Lung Benefit TrustsExcise taxes. Can i efile my 2012 taxes now 501(c)(2) - Title-Holding Corporations for Single Parent CorporationsExpenses. Can i efile my 2012 taxes now Waiver of payment of income. Can i efile my 2012 taxes now 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent CorporationsUnrelated Business Income 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations 501(c)(29) - CO-OP Health Insurance Issuers New Guidance for IRC 501(c)(29) Qualified Nonprofit Health Insurance Issuers General Requirements for Exemption under 501(c)(29) and Annual Filing Requirement Additional Guidance for Prospective 501(c)(29) Organizations Introduction This chapter contains specific information for certain organizations described in section 501(c), other than those organizations that are described in section 501(c)(3). Can i efile my 2012 taxes now Section 501(c)(3) organizations are covered in chapter 3 of this publication. Can i efile my 2012 taxes now The Table of Contents at the beginning of this publication, as well as the Organization Reference Chart, may help you locate at a glance the type of organization discussed in this chapter. Can i efile my 2012 taxes now 501(c)(4) - Civic Leagues and Social Welfare Organizations If your organization is not organized for profit and will be operated primarily to promote social welfare to benefit the community, you should file Form 1024 to apply for recognition of exemption from federal income tax under section 501(c)(4). Can i efile my 2012 taxes now The discussion that follows describes the information you must provide when applying. Can i efile my 2012 taxes now For application procedures, see chapter 1. Can i efile my 2012 taxes now To qualify for exemption under section 501(c)(4), the organization's net earnings must be devoted primarily to charitable, educational, or recreational purposes. Can i efile my 2012 taxes now In addition, no part of the organization's net earnings can inure to the benefit of any private shareholder or individual. Can i efile my 2012 taxes now If the organization provides an excess benefit to certain persons, an excise tax may be imposed. Can i efile my 2012 taxes now See Excise tax on excess benefit transactions , under Excess Benefit Transactions in chapter 5 for more information about this tax. Can i efile my 2012 taxes now Examples. Can i efile my 2012 taxes now   Types of organizations that are considered to be social welfare organizations are civic associations and volunteer fire companies. Can i efile my 2012 taxes now Nonprofit operation. Can i efile my 2012 taxes now   You must submit evidence that your organization is organized and will be operated on a nonprofit basis. Can i efile my 2012 taxes now However, such evidence, including the fact that your organization is organized under a state law relating to nonprofit corporations, will not in itself establish a social welfare purpose. Can i efile my 2012 taxes now Social welfare. Can i efile my 2012 taxes now   To establish that your organization is organized primarily to promote social welfare, you should submit evidence with your application showing that your organization will operate primarily to further (in some way) the common good and general welfare of the people of the community (such as by bringing about civic betterment and social improvements). Can i efile my 2012 taxes now   An organization that restricts the use of its facilities to employees of selected corporations and their guests is primarily benefiting a private group rather than the community. Can i efile my 2012 taxes now It therefore does not qualify as a section 501(c)(4) organization. Can i efile my 2012 taxes now Similarly, an organization formed to represent member-tenants of an apartment complex does not qualify, since its activities benefit the member-tenants and not all tenants in the community. Can i efile my 2012 taxes now However, an organization formed to promote the legal rights of all tenants in a particular community may qualify under section 501(c)(4) as a social welfare organization. Can i efile my 2012 taxes now Political activity. Can i efile my 2012 taxes now   Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. Can i efile my 2012 taxes now However, if you submit proof that your organization is organized primarily to promote social welfare, it can obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. Can i efile my 2012 taxes now See the discussion in chapter 2 under Political Organization Income Tax Return . Can i efile my 2012 taxes now Social or recreational activity. Can i efile my 2012 taxes now   If social activities will be the primary purpose of your organization, you should not file an application for exemption as a social welfare organization but should file for exemption as a social club described in section 501(c)(7). Can i efile my 2012 taxes now Retirement benefit program. Can i efile my 2012 taxes now   An organization established by its members that has as its primary activity providing supplemental retirement benefits to its members or death benefits to their beneficiaries does not qualify as an exempt social welfare organization. Can i efile my 2012 taxes now It may qualify under another paragraph of section 501(c) depending on all the facts. Can i efile my 2012 taxes now   However, a nonprofit association that is established, maintained, and funded by a local government to provide the only retirement benefits to a class of employees may qualify as a social welfare organization under section 501(c)(4). Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Donations to volunteer fire companies are deductible on the donor's federal income tax return, but only if made for exclusively public purposes. Can i efile my 2012 taxes now Contributions to civic leagues or other section 501(c)(4) organizations generally are not deductible as charitable contributions for federal income tax purposes. Can i efile my 2012 taxes now They may be deductible as trade or business expenses, if ordinary and necessary in the conduct of the taxpayer's business. Can i efile my 2012 taxes now However, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Can i efile my 2012 taxes now for more information. Can i efile my 2012 taxes now For more information on social welfare organizations, see Life Cycle of a Social Welfare Organization at IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Specific Organizations The following information should be contained in the application form and accompanying statements of certain types of civic leagues or social welfare organizations. Can i efile my 2012 taxes now Volunteer fire companies. Can i efile my 2012 taxes now   If your organization wishes to obtain exemption as a volunteer fire company or similar organization, you should submit evidence that its members are actively engaged in fire fighting and similar disaster assistance, whether it actually owns the fire fighting equipment, and whether it provides any assistance for its members, such as death and medical benefits in case of injury to them. Can i efile my 2012 taxes now   If your organization does not have an independent social purpose, such as providing recreational facilities for members, it may be exempt under section 501(c)(3). Can i efile my 2012 taxes now In this event, your organization should file Form 1023. Can i efile my 2012 taxes now Homeowners' associations. Can i efile my 2012 taxes now   A membership organization formed by a real estate developer to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of the development should show that it is operated for the benefit of all the residents of the community. Can i efile my 2012 taxes now The term community generally refers to a geographical unit recognizable as a governmental subdivision, unit, or district thereof. Can i efile my 2012 taxes now Whether a particular association meets the requirement of benefiting a community depends on the facts and circumstances of each case. Can i efile my 2012 taxes now Even if an area represented by an association is not a community, the association can still qualify for exemption if its activities benefit a community. Can i efile my 2012 taxes now   The association should submit evidence that areas such as roadways and park land that it owns and maintains are open to the general public and not just its own members. Can i efile my 2012 taxes now It also must show that it does not engage in exterior maintenance of private homes. Can i efile my 2012 taxes now   A homeowners' association that is not exempt under section 501(c)(4) and that is a condominium management association, a residential real estate management association, or a timeshare association generally can elect under the provisions of section 528 to receive certain tax benefits that, in effect, permit it to exclude its exempt function income from its gross income. Can i efile my 2012 taxes now Other organizations. Can i efile my 2012 taxes now   Other nonprofit organizations that qualify as social welfare organizations include: An organization operating an airport that is on land owned by a local government, which supervises the airport's operation, and that serves the general public in an area with no other airport, A community association that works to improve public services, housing, and residential parking; publishes a free community newspaper; sponsors a community sports league, holiday programs, and meetings; and contracts with a private security service to patrol the community, A community association devoted to preserving the community's traditions, architecture, and appearance by representing it before the local legislature and administrative agencies in zoning, traffic, and parking matters, An organization that tries to encourage industrial development and relieve unemployment in an area by making loans to businesses so they will relocate to the area, and An organization that holds an annual festival of regional customs and traditions. Can i efile my 2012 taxes now 501(c)(5) - Labor, Agricultural and Horticultural Organizations If you are a member of an organization that wants to obtain recognition of exemption from federal income tax as a labor, agricultural, or horticultural organization, you should submit an application on Form 1024. Can i efile my 2012 taxes now You must indicate in your application for exemption and accompanying statements that no part of the organization's net earnings will inure to the benefit of any member. Can i efile my 2012 taxes now In addition, you should follow the procedure for obtaining recognition of exempt status described in chapter 1. Can i efile my 2012 taxes now Submit any additional information that may be required, as described in this section. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Contributions to labor, agricultural, and horticultural organizations are not deductible as charitable contributions on the donor's federal income tax return. Can i efile my 2012 taxes now However, such payments may be deductible as business expenses if they are ordinary and necessary in the conduct of the taxpayer's trade or business. Can i efile my 2012 taxes now For more information about certain limits affecting the deductibility of these business expenses, see Deduction not allowed for dues used for political or legislative activities , under 501(c)(6) - Business Leagues, etc. Can i efile my 2012 taxes now Labor Organizations A labor organization is an association of workers who have combined to protect and promote the interests of the members by bargaining collectively with their employers to secure better working conditions. Can i efile my 2012 taxes now To show that your organization has the purpose of a labor organization, you should include in the articles of organization or accompanying statements (submitted with your exemption application) information establishing that the organization is organized to better the conditions of workers, improve the grade of their products, and develop a higher degree of efficiency in their respective occupations. Can i efile my 2012 taxes now In addition, no net earnings of the organization can inure to the benefit of any member. Can i efile my 2012 taxes now Composition of membership. Can i efile my 2012 taxes now   While a labor organization generally is composed of employees or representatives of the employees (in the form of collective bargaining agents) and similar employee groups, evidence that an organization's membership consists mainly of workers does not in itself indicate an exempt purpose. Can i efile my 2012 taxes now You must show in your application that your organization has the purposes described in the preceding paragraph. Can i efile my 2012 taxes now These purposes can be accomplished by a single labor organization acting alone or by several organizations acting together through a separate organization. Can i efile my 2012 taxes now Benefits to members. Can i efile my 2012 taxes now   The payment by a labor organization of death, sick, accident, and similar benefits to its individual members with funds contributed by its members, if made under a plan to better the conditions of the members, does not preclude exemption as a labor organization. Can i efile my 2012 taxes now However, an organization does not qualify for exemption as a labor organization if it has no authority to represent members in job-related matters, even if it provides weekly income to its members in the event of a lawful strike by the members' union, in return for an annual payment by the member. Can i efile my 2012 taxes now   For more information on labor organizations, see Life Cycle of a Labor Organization at IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now Agricultural and Horticultural Organizations Agricultural and horticultural organizations are connected with raising livestock, forestry, cultivating land, raising and harvesting crops or aquatic resources, cultivating useful or ornamental plants, and similar pursuits. Can i efile my 2012 taxes now For the purpose of these provisions, aquatic resources include only animal or vegetable life, but not mineral resources. Can i efile my 2012 taxes now The term harvesting, in this case, includes fishing and related pursuits. Can i efile my 2012 taxes now Agricultural organizations can be quasi-public in character and are often designed to encourage the development of better agricultural and horticultural products through a system of awards, using income from entry fees, gate receipts, and donations to meet the necessary expenses of upkeep and operation. Can i efile my 2012 taxes now When the activities are directed toward the improvement of marketing or other business conditions in one or more lines of business, rather than the improvement of production techniques or the betterment of the conditions of persons engaged in agriculture, the organization must qualify for exemption as a business league, board of trade, or other organization, as discussed next in the section on 501(c)(6) organizations. Can i efile my 2012 taxes now The primary purpose of exempt agricultural and horticultural organizations must be to better the conditions of those engaged in agriculture or horticulture, develop more efficiency in agriculture or horticulture, or improve the products. Can i efile my 2012 taxes now The following list contains some examples of activities that show an agricultural or horticultural purpose. Can i efile my 2012 taxes now Promoting various cooperative agricultural, horticultural, and civic activities among rural residents by a state, farm, or home bureau. Can i efile my 2012 taxes now Exhibiting livestock, farm products, and other characteristic features of agriculture and horticulture. Can i efile my 2012 taxes now Testing soil for members and nonmembers of the farm bureau on a cost basis, the results of the tests and other recommendations being furnished to the community members to educate them in soil treatment. Can i efile my 2012 taxes now Guarding the purity of a specific breed of livestock. Can i efile my 2012 taxes now Encouraging improvements in the production of fish on privately owned fish farms. Can i efile my 2012 taxes now Negotiating with processors for the price to be paid to members for their crops. Can i efile my 2012 taxes now For more information on agricultural or horticultural organizations, see Life Cycle of an Agricultural or Horticultural Organization at IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now 501(c)(6) - Business Leagues, etc. Can i efile my 2012 taxes now If your association wants to apply for recognition of exemption from federal income tax as a nonprofit business league, chamber of commerce, real estate board, or board of trade, it should file Form 1024. Can i efile my 2012 taxes now For a discussion of the procedure to follow, see chapter 1. Can i efile my 2012 taxes now Your organization must indicate in its application form and attached statements that no part of its net earnings will inure to the benefit of any private shareholder or individual and that it is not organized for profit or organized to engage in an activity ordinarily carried on for profit (even if the business is operated on a cooperative basis or produces only sufficient income to be self-sustaining). Can i efile my 2012 taxes now In addition, your organization must be primarily engaged in activities or functions that are the basis for its exemption. Can i efile my 2012 taxes now It must be primarily supported by membership dues and other income from activities substantially related to its exempt purpose. Can i efile my 2012 taxes now A business league, in general, is an association of persons having some common business interest, the purpose of which is to promote that common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Can i efile my 2012 taxes now Trade associations and professional associations are considered business leagues. Can i efile my 2012 taxes now Chamber of commerce. Can i efile my 2012 taxes now   A chamber of commerce usually is composed of the merchants and traders of a city. Can i efile my 2012 taxes now Board of trade. Can i efile my 2012 taxes now   A board of trade often consists of persons engaged in similar lines of business. Can i efile my 2012 taxes now For example, a nonprofit organization formed to regulate the sale of a specified agricultural commodity to assure equal treatment of producers, warehouse workers, and buyers is a board of trade. Can i efile my 2012 taxes now   Chambers of commerce and boards of trade usually promote the common economic interests of all the commercial enterprises in a given trade community. Can i efile my 2012 taxes now Real estate board. Can i efile my 2012 taxes now   A real estate board consists of members interested in improving the business conditions in the real estate field. Can i efile my 2012 taxes now It is not organized for profit and no part of the net earnings inures to the benefit of any private shareholder or individual. Can i efile my 2012 taxes now Professional football leagues. Can i efile my 2012 taxes now   The Internal Revenue Code specifically defines professional football leagues as exempt organizations under section 501(c)(6). Can i efile my 2012 taxes now They are exempt whether or not they administer a pension fund for football players. Can i efile my 2012 taxes now General purpose. Can i efile my 2012 taxes now   You must indicate in the material submitted with your application that your organization will be devoted to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons. Can i efile my 2012 taxes now It must be shown that the conditions of a particular trade or the interests of the community will be advanced. Can i efile my 2012 taxes now Merely indicating the name of the organization or the object of the local statute under which it is created is not enough to demonstrate the required general purpose. Can i efile my 2012 taxes now Line of business. Can i efile my 2012 taxes now   This term generally refers either to an entire industry or to all components of an industry within a geographic area. Can i efile my 2012 taxes now It does not include a group composed of businesses that market a particular brand within an industry. Can i efile my 2012 taxes now Common business interest. Can i efile my 2012 taxes now   A common business interest of all members of the organization must be established by the application documents. Can i efile my 2012 taxes now Examples. Can i efile my 2012 taxes now   Activities that would tend to illustrate a common business interest are: Promotion of higher business standards and better business methods and encouragement of uniformity and cooperation by a retail merchants association, Education of the public in the use of credit, Establishment of uniform casualty rates and compilation of statistical information by an insurance rating bureau operated by casualty insurance companies, Establishment and maintenance of the integrity of a local commercial market, Operation of a trade publication primarily intended to benefit an entire industry, and Encouragement of the use of goods and services of an entire industry (such as a lawyer referral service whose main purpose is to introduce individuals to the use of the legal profession in the hope that they will enter into lawyer-client relationships on a paying basis as a result). Can i efile my 2012 taxes now Improvement of business conditions. Can i efile my 2012 taxes now   Generally, this must be shown to be the purpose of the organization. Can i efile my 2012 taxes now This is not established by evidence of particular services that provide a convenience or economy to individual members in their businesses, such as advertising that carries the name of members, interest-free loans, assigning exclusive franchise areas, operation of a real estate multiple listing system, or operation of a credit reporting agency. Can i efile my 2012 taxes now Stock or commodity exchange. Can i efile my 2012 taxes now   A stock or commodity exchange is not a business league, chamber of commerce, real estate board, or board of trade and is not exempt under section 501(c)(6). Can i efile my 2012 taxes now Legislative activity. Can i efile my 2012 taxes now   An organization that is exempt under section 501(c)(6) can work for the enactment of laws to advance the common business interests of the organization's members. Can i efile my 2012 taxes now Deduction not allowed for dues used for political or legislative activities. Can i efile my 2012 taxes now   A taxpayer cannot deduct the part of dues or other payments to a business league, trade association, labor union, or similar organization that is reported to the taxpayer by the organization as having been used for any of the following activities. Can i efile my 2012 taxes now Influencing legislation. Can i efile my 2012 taxes now Participating or intervening in a political campaign for, or against, any candidate for public office. Can i efile my 2012 taxes now Trying to influence the general public, or part of the general public, with respect to elections, legislative matters, or referendums (also known as grass roots lobbying). Can i efile my 2012 taxes now Communicating directly with certain executive branch officials to try to influence their official actions or positions. Can i efile my 2012 taxes now See Dues Used for Lobbying or Political Activities under Required Disclosures in chapter 2 for more information. Can i efile my 2012 taxes now Exception for local legislation. Can i efile my 2012 taxes now   Members can deduct dues (or assessments) to an organization that are for expenses of: Appearing before, submitting statements to, or sending communications to members of a local council or similar governing body with respect to legislation or proposed legislation of direct interest to the member, or Communicating information between the member and the organization with respect to local legislation or proposed legislation of direct interest to the organization or the member. Can i efile my 2012 taxes now Legislation or proposed legislation is of direct interest to a taxpayer if it will, or can reasonably be expected to, affect the taxpayer's trade or business. Can i efile my 2012 taxes now De minimis exception. Can i efile my 2012 taxes now   In-house expenditures of $2,000 or less for the year for activities (1) – (4) listed earlier will not prevent a deduction for dues if the dues meet all other tests to be deductible as a business expense. Can i efile my 2012 taxes now Grass roots lobbying. Can i efile my 2012 taxes now   A tax-exempt trade association, labor union, or similar organization is considered to be engaging in grass roots lobbying if it contacts prospective members or calls upon its own members to contact their employees and customers for the purpose of urging such persons to communicate with their elected state or Congressional representatives to support the promotion, defeat, or repeal of legislation that is of direct interest to the organization. Can i efile my 2012 taxes now Any dues or assessments directly related to such activities are not deductible by the taxpayer, since the individuals being contacted, who are not members of the organization, are a segment of the general public. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Contributions to organizations described in this section are not deductible as charitable contributions on the donor's federal income tax return. Can i efile my 2012 taxes now They may be deductible as trade or business expenses if ordinary and necessary in the conduct of the taxpayer's business. Can i efile my 2012 taxes now   For more information on business leagues, see Life Cycle of a Business League (Trade Association) on IRS. Can i efile my 2012 taxes now gov. Can i efile my 2012 taxes now 501(c)(7) - Social and Recreation Clubs If your club is organized for pleasure, recreation, and other similar nonprofitable purposes and substantially all of its activities are for these purposes, it should file Form 1024 to apply for recognition of exemption from federal income tax. Can i efile my 2012 taxes now In applying for recognition of exemption, you should submit the information described in this section. Can i efile my 2012 taxes now Also see chapter 1 for the procedures to follow. Can i efile my 2012 taxes now Typical organizations that should file for recognition of exemption as social clubs include: College alumni associations that are not described in chapter 3 under Alumni association , College fraternities or sororities operating chapter houses for students, Country clubs, Amateur hunting, fishing, tennis, swimming, and other sport clubs, Dinner clubs that provide a meeting place, library, and dining room for members, Hobby clubs, Garden clubs, and Variety clubs. Can i efile my 2012 taxes now Discrimination prohibited. Can i efile my 2012 taxes now   Your organization will not be recognized as tax exempt if its charter, bylaws, or other governing instrument, or any written policy statement provides for discrimination against any person on the basis of race, color, or religion. Can i efile my 2012 taxes now   However, a club that in good faith limits its membership to the members of a particular religion to further the teachings or principles of that religion and not to exclude individuals of a particular race or color will not be considered as discriminating on the basis of religion. Can i efile my 2012 taxes now Also, the restriction on religious discrimination does not apply to a club that is an auxiliary of a fraternal beneficiary society (discussed later) if that society is described in section 501(c)(8) and exempt from tax under section 501(a) and limits its membership to the members of a particular religion. Can i efile my 2012 taxes now Private benefit prohibited. Can i efile my 2012 taxes now   No part of the organization's net earnings can inure to the benefit of any person having a personal and private interest in the activities of the organization. Can i efile my 2012 taxes now For purposes of this requirement, it is not necessary that net earnings be actually distributed. Can i efile my 2012 taxes now Even undistributed earnings can benefit members. Can i efile my 2012 taxes now Examples of this include a decrease in membership dues or an increase in the services the club provides to its members without a corresponding increase in dues or other fees paid for club support. Can i efile my 2012 taxes now However, fixed-fee payments to members who bring new members into the club are not an inurement of the club's net earnings, if the payments are reasonable compensation for performance of a necessary administrative service. Can i efile my 2012 taxes now Purposes. Can i efile my 2012 taxes now   To show that your organization possesses the characteristics of a club within the meaning of the exemption law, you should submit evidence with your application that personal contact, commingling, and fellowship exist among members. Can i efile my 2012 taxes now You must show that members are bound together by a common objective of pleasure, recreation, and other nonprofitable purposes. Can i efile my 2012 taxes now   Fellowship need not be present between each member and every other member of a club if it is a material part in the life of the organization. Can i efile my 2012 taxes now A statewide or nationwide organization that is made up of individual members, but is divided into local groups, satisfies this requirement if fellowship is a material part of the life of each local group. Can i efile my 2012 taxes now   The term other nonprofitable purposes means other purposes similar to pleasure and recreation. Can i efile my 2012 taxes now For example, a club that, in addition to its social activities, has a plan for the payment of sick and death benefits is not operating exclusively for pleasure, recreation, and other nonprofitable purposes. Can i efile my 2012 taxes now Limited membership. Can i efile my 2012 taxes now   The membership in a social club must be limited. Can i efile my 2012 taxes now To show that your organization has a purpose that would characterize it as a club, you should submit evidence with your application that there are limits on admission to membership consistent with the character of the club. Can i efile my 2012 taxes now   A social club that issues corporate membership is dealing with the general public in the form of the corporation's employees. Can i efile my 2012 taxes now Corporate members of a club are not the kind of members contemplated by the law. Can i efile my 2012 taxes now Gross receipts from these members would be a factor in determining whether the club qualifies as a social club. Can i efile my 2012 taxes now See Gross receipts from nonmembership sources , later. Can i efile my 2012 taxes now Bona fide individual memberships paid for by a corporation would not have an effect on the gross receipts source. Can i efile my 2012 taxes now   The fact that a social club may have an associate (nonvoting) class of membership will not be, in and of itself, a cause for nonrecognition of exemption. Can i efile my 2012 taxes now However, if one membership class pays substantially lower dues and fees than another membership class, although both classes enjoy the same rights and privileges in using the club facilities, there may be an inurement of income to the benefited class, resulting in a denial of the club's exemption. Can i efile my 2012 taxes now Support. Can i efile my 2012 taxes now   In general, your club should be supported solely by membership fees, dues, and assessments. Can i efile my 2012 taxes now However, if otherwise entitled to exemption, your club will not be disqualified because it raises revenue from members through the use of club facilities or in connection with club activities. Can i efile my 2012 taxes now Business activities. Can i efile my 2012 taxes now   If your club will engage in business, such as selling real estate, timber, or other products or services, it generally will be denied exemption. Can i efile my 2012 taxes now However, evidence submitted with your application form that your organization will provide meals, refreshments, or services related to its exempt purposes only to its own members or their dependents or guests will not cause denial of exemption. Can i efile my 2012 taxes now Facilities open to public. Can i efile my 2012 taxes now   Evidence that your club's facilities will be open to the general public (persons other than members or their dependents or guests) may cause denial of exemption. Can i efile my 2012 taxes now This does not mean, however, that any dealing with outsiders will automatically deprive a club of exemption. Can i efile my 2012 taxes now Gross receipts from nonmembership sources. Can i efile my 2012 taxes now   A section 501(c)(7) organization can receive up to 35% of its gross receipts, including investment income, from sources outside of its membership without losing its tax-exempt status. Can i efile my 2012 taxes now Income from nontraditional business activity with members is not exempt function income, and thus is included as income from sources outside of the membership. Can i efile my 2012 taxes now Of the 35% gross receipts listed above, up to 15% of the gross receipts can be derived from the use of the club's facilities or services by the general public. Can i efile my 2012 taxes now If an organization has outside income that is more than these limits, all the facts and circumstances will be taken into account in determining whether the organization qualifies for exempt status. Can i efile my 2012 taxes now Gross receipts. Can i efile my 2012 taxes now   Gross receipts, for this purpose, are receipts from the normal and usual (traditionally conducted) activities of the club. Can i efile my 2012 taxes now These receipts include charges, admissions, membership fees, dues, assessments, investment income, and normal recurring capital gains on investments. Can i efile my 2012 taxes now Receipts do not include initiation fees and capital contributions. Can i efile my 2012 taxes now Unusual amounts of income, such as from the sale of a clubhouse or similar facility, are not included in gross receipts or in figuring the percentage limits. Can i efile my 2012 taxes now Nontraditional activities. Can i efile my 2012 taxes now   Activities conducted by a social club need to further its exempt purposes. Can i efile my 2012 taxes now Traditional business activities are those that further a social club's exempt purposes. Can i efile my 2012 taxes now Nontraditional business activities do not further the exempt purposes of a social club even if conducted solely on a membership basis. Can i efile my 2012 taxes now Nontraditional business activities are prohibited (subject to an insubstantial, trivial, and nonrecurrent test) for businesses conducted with both members and nonmembers. Can i efile my 2012 taxes now Examples of nontraditional business activities include sale of package liquor, take-out food, and long-term room rental. Can i efile my 2012 taxes now Fraternity foundations. Can i efile my 2012 taxes now   If your organization is a foundation formed for the exclusive purpose of acquiring and leasing a chapter house to a local fraternity chapter or sorority chapter maintained at an educational institution and does not engage in any social or recreational activities, it may be a title holding corporation (discussed later under section 501(c)(2) organizations and under section 501(c)(25) organizations) rather than a social club. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Donations to exempt social and recreation clubs are not deductible as charitable contributions on the donor's federal income tax return. Can i efile my 2012 taxes now 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies This section describes the information to be provided upon application for recognition of exemption by two types of fraternal societies: beneficiary and domestic. Can i efile my 2012 taxes now The major distinction is that fraternal beneficiary societies provide for the payment of life, sick, accident, or other benefits to their members or their dependents, while domestic fraternal societies do not provide these benefits but rather devote their earnings to fraternal, religious, charitable, etc. Can i efile my 2012 taxes now , purposes. Can i efile my 2012 taxes now The procedures to follow in applying for recognition of exemption are described in chapter 1. Can i efile my 2012 taxes now If your organization is controlled by a central organization, you should check with your controlling organization to determine whether your unit has been included in a group exemption letter or can be added. Can i efile my 2012 taxes now If so, your organization need not apply for individual recognition of exemption. Can i efile my 2012 taxes now For more information, see Group Exemption Letter in chapter 1 of this publication. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Donations by an individual to a domestic fraternal beneficiary society or a domestic fraternal society operating under the lodge system are deductible as charitable contributions only if used exclusively for religious, charitable, scientific, literary, or educational purposes or for the prevention of cruelty to children or animals. Can i efile my 2012 taxes now Fraternal Beneficiary Societies (501(c)(8)) A fraternal beneficiary society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Can i efile my 2012 taxes now The application and accompanying statements should establish that the organization: Is a fraternal organization, Operates under the lodge system or for the exclusive benefit of the members of a fraternal organization itself operating under the lodge system, and Provides for the payment of life, sick, accident, or other benefits to the members of the society, order, or association or their dependents. Can i efile my 2012 taxes now Lodge system. Can i efile my 2012 taxes now   Operating under the lodge system means carrying on activities under a form of organization that comprises local branches, chartered by a parent organization and largely self-governing, called lodges, chapters, or the like. Can i efile my 2012 taxes now Payment of benefits. Can i efile my 2012 taxes now   It is not essential that every member be covered by the society's program of sick, accident, or death benefits. Can i efile my 2012 taxes now An organization can qualify for exemption if most of its members are eligible for benefits, and the benefits are paid from contributions or dues paid by those members. Can i efile my 2012 taxes now   The benefits must be limited to members and their dependents. Can i efile my 2012 taxes now If members will have the ability to confer benefits to other than themselves and their dependents, exemption will not be recognized. Can i efile my 2012 taxes now Whole-life insurance. Can i efile my 2012 taxes now   Whole-life insurance constitutes a life benefit under section 501(c)(8) even though the policy may contain investment features such as a cash surrender value or a policy loan. Can i efile my 2012 taxes now Reinsurance pool. Can i efile my 2012 taxes now   Payments by a fraternal beneficiary society into a state-sponsored reinsurance pool that protects participating insurers against excessive losses on major medical health and accident insurance will not preclude exemption as a fraternal beneficiary society. Can i efile my 2012 taxes now Domestic Fraternal Societies (501(c)(10)) A domestic fraternal society, order, or association must file an application for recognition of exemption from federal income tax on Form 1024. Can i efile my 2012 taxes now The application and accompanying statements should establish that the organization: Is a domestic fraternal organization organized in the U. Can i efile my 2012 taxes now S. Can i efile my 2012 taxes now , Operates under the lodge system, Devotes its net earnings exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and Does not provide for the payment of life, sick, accident, or other benefits to its members. Can i efile my 2012 taxes now The organization can arrange with insurance companies to provide optional insurance to its members without jeopardizing its exempt status. Can i efile my 2012 taxes now 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations This section describes the information to be provided upon application for recognition of exemption by the following types of employees' associations: A voluntary employees' beneficiary association (including federal employees' associations) organized to pay life, sick, accident, and similar benefits to members or their dependents, or designated beneficiaries, if no part of the net earnings of the association inures to the benefit of any private shareholder or individual, and A supplemental unemployment benefit trust whose primary purpose is providing for payment of supplemental unemployment benefits. Can i efile my 2012 taxes now Both the application form to file and the information to provide are discussed later under the section that describes your employee association. Can i efile my 2012 taxes now Chapter 1 describes the procedures to follow in applying for exemption. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Donations to these organizations are not deductible as charitable contributions on the donor's federal income tax return. Can i efile my 2012 taxes now Local Employees' Associations (501(c)(4)) A local association of employees whose membership is limited to employees of a designated person or persons in a particular municipality, and whose income will be devoted exclusively to charitable, educational, or recreational purposes. Can i efile my 2012 taxes now A local employees' association must apply for recognition of exemption by filing Form 1024. Can i efile my 2012 taxes now The organization must submit evidence that: It is of a purely local character, Its membership is limited to employees of a designated person or persons in a particular locality, and Its net earnings will be devoted exclusively to charitable, educational, or recreational purposes. Can i efile my 2012 taxes now A local association of employees that has established a system of paying retirement or death benefits, or both, to its members will not qualify for exemption since the payment of these benefits is not considered as being for charitable, educational, or recreational purposes. Can i efile my 2012 taxes now Similarly, a local association of employees that is operated primarily as a cooperative buying service for its members in order to obtain discount prices on merchandise, services, and activities does not qualify for exemption. Can i efile my 2012 taxes now Voluntary Employees' Beneficiary Associations (501(c)(9)) An application for recognition of exemption as a voluntary employees' beneficiary association must be filed on Form 1024. Can i efile my 2012 taxes now The material submitted with the application must show that your organization: Is a voluntary association of employees, Will provide for payment of life, sick, accident, or other benefits to members or their dependents or designated beneficiaries and substantially all of its operations are for this purpose, and Will not allow any of its net earnings to inure to the benefit of any private individual or shareholder except in the form of scheduled benefit payments. Can i efile my 2012 taxes now To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Can i efile my 2012 taxes now Note. Can i efile my 2012 taxes now Under section 4976, the reversion of funds from a section 501(c)(9) organization to the employer who created the beneficiary association may subject the employer to a 100% penalty excise tax on the amount of the reversion. Can i efile my 2012 taxes now Notice requirement. Can i efile my 2012 taxes now   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Can i efile my 2012 taxes now The organization gives notice by filing Form 1024. Can i efile my 2012 taxes now If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before notice is given. Can i efile my 2012 taxes now An extension of time for filing the notice can be granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Can i efile my 2012 taxes now Membership. Can i efile my 2012 taxes now   Membership of a section 501(c)(9) organization must consist of individuals who are employees and have an employment-related common bond. Can i efile my 2012 taxes now This common bond can be a common employer (or affiliated employers), coverage under one or more collective bargaining agreements, membership in a labor union, or membership in one or more locals of a national or international labor union. Can i efile my 2012 taxes now   The membership of an association can include some individuals who are not employees, provided they have an employment-related bond with the employee-members. Can i efile my 2012 taxes now For example, the owner of a business whose employees are members of the association can be a member. Can i efile my 2012 taxes now An association will be considered composed of employees if 90% of its total membership on one day of each quarter of its tax year consists of employees. Can i efile my 2012 taxes now Employees. Can i efile my 2012 taxes now   Employees include individuals who became entitled to membership because they are or were employees. Can i efile my 2012 taxes now For example, an individual will qualify as an employee even though the individual is on a leave of absence or has been terminated due to retirement, disability, or layoff. Can i efile my 2012 taxes now   Generally, membership is voluntary if an affirmative act is required on the part of an employee to become a member. Can i efile my 2012 taxes now Conversely, membership is involuntary if the designation as a member is due to employee status. Can i efile my 2012 taxes now However, an association will be considered voluntary if employees are required to be members of the organization as a condition of their employment and they do not incur a detriment (such as a payroll deduction) as a result of their membership. Can i efile my 2012 taxes now An employer has not imposed involuntary membership on the employee if membership is required as the result of a collective bargaining agreement or as an incident of membership in a labor organization. Can i efile my 2012 taxes now Payment of benefits. Can i efile my 2012 taxes now   The information submitted with your application must show that your organization will pay life, sick, accident, supplemental unemployment, or other similar benefits. Can i efile my 2012 taxes now The benefits can be provided directly by your association or indirectly by your association through the payments of premiums to an insurance company (or fees to a medical clinic). Can i efile my 2012 taxes now Benefits can be in the form of medical, clinical, or hospital services, transportation furnished for medical care, or money payments. Can i efile my 2012 taxes now Nondiscrimination requirements. Can i efile my 2012 taxes now   An organization that is part of a plan will not be exempt unless the plan meets certain nondiscrimination requirements. Can i efile my 2012 taxes now However, if the organization is part of a plan that is a collective bargaining agreement that was the subject of good faith bargaining between employee organizations and employers, the plan need not meet these requirements for the organization to qualify as tax exempt. Can i efile my 2012 taxes now   A plan meets the nondiscrimination requirements only if both of the following statements are true. Can i efile my 2012 taxes now Each class of benefits under the plan is provided under a classification of employees that is set forth in the plan and does not discriminate in favor of employees who are highly compensated individuals. Can i efile my 2012 taxes now The benefits provided under each class of benefits do not discriminate in favor of highly compensated individuals. Can i efile my 2012 taxes now A life insurance, disability, severance pay, or supplemental unemployment compensation benefit does not discriminate in favor of highly compensated individuals merely because the benefits available bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of employees covered by the plan. Can i efile my 2012 taxes now   For purposes of determining whether a plan meets the nondiscrimination requirements, the employer can elect to exclude all disability or severance payments payable to individuals who are in pay status as of January 1, 1985. Can i efile my 2012 taxes now This will not apply to any increase in such payment by any plan amendment adopted after June 22, 1984. Can i efile my 2012 taxes now   If a plan provides a benefit for which there is a nondiscrimination provision provided under Chapter 1 of the Internal Revenue Code as a condition of that benefit being excluded from gross income, these nondiscrimination requirements do not apply. Can i efile my 2012 taxes now The benefit will be considered nondiscriminatory only if it meets the nondiscrimination provision of the applicable Code section. Can i efile my 2012 taxes now For example, benefits provided under a medical reimbursement plan would meet the nondiscrimination requirements for an association, if the benefits meet the nondiscrimination requirements of section 105(h)(3) and 105(h)(4). Can i efile my 2012 taxes now Excluded employees. Can i efile my 2012 taxes now   Certain employees who are not covered by a plan can be excluded from consideration in applying these requirements. Can i efile my 2012 taxes now These include employees: Who have not completed 3 years of service, Who have not attained age 21, Who are seasonal or less than half-time employees, Who are not in the plan and who are included in a unit of employees covered by a collective bargaining agreement if the class of benefits involved was the subject of good faith bargaining, or Who are nonresident aliens and who receive no earned income from the employer that has United States source income. Can i efile my 2012 taxes now Highly compensated individual. Can i efile my 2012 taxes now   A highly compensated individual is one who: Owned 5 percent or more of the employer at any time during the current year or the preceding year, Received more than $115,000 in compensation from the employer for the preceding year (the amount is annualized for inflation. Can i efile my 2012 taxes now Go to IRS. Can i efile my 2012 taxes now gov, and search “Pension Plan Limitation” for the year), and Was among the top 20% of employees by compensation for the preceding year. Can i efile my 2012 taxes now However, the employer can choose not to have (3) apply. Can i efile my 2012 taxes now Aggregation rules. Can i efile my 2012 taxes now   The employer can choose to treat two or more plans as one plan for purposes of meeting the nondiscrimination requirements. Can i efile my 2012 taxes now Employees of controlled groups of corporations, trades, or businesses under common control, or members of an affiliated service group, are treated as employees of a single employer. Can i efile my 2012 taxes now Leased employees are treated as employees of the recipient. Can i efile my 2012 taxes now One employee. Can i efile my 2012 taxes now   A trust created to provide benefits to one employee will not qualify as a voluntary employees' beneficiary association under section 501(c)(9). Can i efile my 2012 taxes now Supplemental Unemployment Benefit Trusts (501(c)(17)) A trust or trusts forming part of a written plan (established and maintained by an employer, his or her employees, or both) providing solely for the payment of supplemental unemployment compensation benefits must file the application for recognition of exemption on Form 1024. Can i efile my 2012 taxes now The trust must be a valid, existing trust under local law and must be evidenced by an executed document. Can i efile my 2012 taxes now A conformed copy of the plan of which the trust is a part should be attached to the application. Can i efile my 2012 taxes now To be complete, an application must include a copy of the document (such as the trust instrument) by which the organization was created; a full description of the benefits available to participants and the terms and conditions of eligibility for benefits (usually contained in a plan document); and, if providing benefits pursuant to a collective bargaining agreement, a copy of that agreement. Can i efile my 2012 taxes now Note. Can i efile my 2012 taxes now Under section 4976, the reversion of funds from a section 501(c)(17) organization to the employer who created the supplemental unemployment benefit trust may subject the employer to a 100% penalty excise tax on the amount of the reversion. Can i efile my 2012 taxes now Notice requirement. Can i efile my 2012 taxes now   An organization will not be considered tax exempt under this section unless the organization gives notice to the IRS that it is applying for recognition of exempt status. Can i efile my 2012 taxes now The organization gives notice by filing Form 1024. Can i efile my 2012 taxes now If the notice is not given by 15 months after the end of the month in which the organization was created, the organization will not be exempt for any period before such notice is given. Can i efile my 2012 taxes now An extension of time for filing the notice is granted under the same procedures as those described for section 501(c)(3) organizations in chapter 3 under Application for Recognition of Exemption . Can i efile my 2012 taxes now Types of payments. Can i efile my 2012 taxes now   You must show that the supplemental unemployment compensation benefits will be benefits paid to an employee because of the employee's involuntary separation from employment (whether or not the separation is temporary) resulting directly from a reduction-in-force, discontinuance of a plant or operation, or other similar conditions. Can i efile my 2012 taxes now In addition, sickness and accident benefits (but not vacation, retirement, or death benefits) may be included in the plan if these are subordinate to the unemployment compensation benefits. Can i efile my 2012 taxes now Diversion of funds. Can i efile my 2012 taxes now   It must be impossible under the plan (at any time before the satisfaction of all liabilities with respect to employees under the plan) to use or to divert any of the corpus or income of the trust to any purpose other than the payment of supplemental unemployment compensation benefits (or sickness or accident benefits to the extent just explained). Can i efile my 2012 taxes now Discrimination in benefits. Can i efile my 2012 taxes now   Neither the terms of the plan nor the actual payment of benefits can be discriminatory in favor of the company's officers, stockholders, supervisors, or highly paid employees. Can i efile my 2012 taxes now However, a plan is not discriminatory merely because benefits bear a uniform relationship to compensation or the rate of compensation. Can i efile my 2012 taxes now Prohibited transactions and exemption. Can i efile my 2012 taxes now   If your organization is a supplemental unemployment benefit trust and has received a denial of exemption because it engaged in a prohibited transaction, as defined by section 503(b), it can file a claim for exemption in any tax year following the tax year in which the notice of denial was issued. Can i efile my 2012 taxes now It must file the claim on Form 1024. Can i efile my 2012 taxes now The organization must include a written declaration that it will not knowingly again engage in a prohibited transaction. Can i efile my 2012 taxes now An authorized principal officer of your organization must make this declaration under the penalties of perjury. Can i efile my 2012 taxes now   If your organization has satisfied all requirements as a supplemental unemployment benefit trust described in section 501(c)(17), it will be notified in writing that it has been recognized as exempt. Can i efile my 2012 taxes now However, the organization will be exempt only for those tax years after the tax year in which the claim for exemption (Form 1024) is filed. Can i efile my 2012 taxes now Tax year in this case means the established annual accounting period of the organization or, if the organization has not established an annual accounting period, the calendar year. Can i efile my 2012 taxes now For more information about the requirements for reestablishing an exemption previously denied, contact the IRS. Can i efile my 2012 taxes now 501(c)(12) - Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations Each of the following organizations apply for recognition of exemption from federal income tax by filing Form 1024. Can i efile my 2012 taxes now Benevolent life insurance associations of a purely local character and like organizations. Can i efile my 2012 taxes now Mutual ditch or irrigation companies and like organizations. Can i efile my 2012 taxes now Mutual or cooperative telephone companies and like organizations. Can i efile my 2012 taxes now A like organization is an organization that performs a service comparable to that performed by any one of the above organizations. Can i efile my 2012 taxes now The information to be provided upon application by each of these organizations is described in this section. Can i efile my 2012 taxes now For information as to the procedures to follow in applying for exemption, see chapter 1. Can i efile my 2012 taxes now General requirements. Can i efile my 2012 taxes now   These organizations must use their income solely to cover losses and expenses, with any excess being returned to members or retained to cover future losses and expenses. Can i efile my 2012 taxes now They must collect at least 85% of their income from members for the sole purpose of meeting losses and expenses. Can i efile my 2012 taxes now Mutual character. Can i efile my 2012 taxes now   These organizations, other than benevolent life insurance associations, must be organized and operated on a mutual or cooperative basis. Can i efile my 2012 taxes now They are associations of persons or organizations, or both, banded together to provide themselves a mutually desirable service approximately at cost and on a mutual basis. Can i efile my 2012 taxes now To maintain the mutual characteristic of democratic ownership and control, they must be so organized and operated that their members have the right to choose the management, to receive services at cost, to receive a return of any excess of payments over losses and expenses, and to share in any assets upon dissolution. Can i efile my 2012 taxes now   The rights and interests of members in the annual savings of the organization must be determined in proportion to their business with the organization. Can i efile my 2012 taxes now Upon dissolution, gains from the sale of appreciated assets must be distributed to all persons who were members during the period the assets were owned by the organization in proportion to the amount of business done during that period. Can i efile my 2012 taxes now The bylaws must not provide for forfeiture of a member's rights and interest upon withdrawal or termination. Can i efile my 2012 taxes now Membership. Can i efile my 2012 taxes now   Membership of a mutual organization consists of those who join the organization to obtain its services, and have a voice in its management. Can i efile my 2012 taxes now In a stock company, the stockholders are members. Can i efile my 2012 taxes now However, a mutual life insurance organization cannot have policyholders other than its members. Can i efile my 2012 taxes now Losses and expenses. Can i efile my 2012 taxes now   In furnishing services substantially at cost, an organization must use its income solely for paying losses and expenses. Can i efile my 2012 taxes now Any excess income not retained in reasonable reserves for future losses and expenses belongs to members in proportion to their patronage or business done with the organization. Can i efile my 2012 taxes now If such patronage refunds are retained in reasonable amounts for purposes of expanding and improving facilities, retiring capital indebtedness, acquiring other assets, and unexpected expenses, the organization must maintain records sufficient to reflect the equity of each member in the assets acquired with the funds. Can i efile my 2012 taxes now Distributions of proceeds. Can i efile my 2012 taxes now   The cooperative may distribute the unexpended balance of collections or assessments remaining on hand at the end of the year to members or patrons prorated on the basis of their patronage or business done with the cooperative. Can i efile my 2012 taxes now Such distribution represents a refund in the costs of services rendered to the member. Can i efile my 2012 taxes now The 85% Requirement All of the organizations listed above must submit evidence with their application that they receive 85% or more of their gross income from their members for the sole purpose of meeting losses and expenses. Can i efile my 2012 taxes now Nevertheless, certain items of income are excluded from the computation of the 85% requirement if the organization is a mutual or cooperative telephone or electric company. Can i efile my 2012 taxes now Mutual or cooperative telephone company. Can i efile my 2012 taxes now   A mutual or cooperative telephone company will exclude from the computation of the 85% requirement any income received or accrued from: A nonmember telephone company for the performance of communication services involving the completion of long distance calls to, from, or between members of the mutual or cooperative telephone company, Qualified pole rentals, The sale of display listings in a directory furnished to its members, or The prepayment of a loan created in 1987, 1988, or 1989, under section 306A, 306B, or 311 of the Rural Electrification Act of 1936. Can i efile my 2012 taxes now Mutual or cooperative electric company. Can i efile my 2012 taxes now   A mutual or cooperative electric company will exclude from the computation of the 85% requirement any income received or accrued from: Qualified pole rentals, Any provision or sale of electric energy transmission services or ancillary service if the services are provided on a nondiscriminatory open access basis under an open access transmission tariff approved or accepted by the Federal Energy Regulatory Commission (FERC) or under an independent transmission provider agreement approved or accepted by FERC (other than income received or accrued directly or indirectly from a member), The provision or sale of electric energy distribution services or ancillary services if the services are provided on a nondiscriminatory open-access basis to distribute electric energy not owned by the mutual or electric cooperative company: To end-users who are served by distribution facilities not owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), or Generated by a generation facility not owned or leased by the company or any of its members and which is directly connected to distribution facilities owned by the company or any of its members (other than income received or accrued directly or indirectly from a member), Any nuclear decommissioning transaction, or Any asset exchange or conversion transaction. Can i efile my 2012 taxes now   An electric cooperative's sale of excess fuel at cost in the year of purchase is not income for purposes of determining compliance with the 85% requirement. Can i efile my 2012 taxes now Qualified pole rental. Can i efile my 2012 taxes now   The term qualified pole rental means any rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that are used by the company in providing telephone or electric services to its members, and Pursuant to the rental to support one or more wires (in addition to wires described in (1)) for use in connection with the transmission by wire of electricity or of telephone or other communications. Can i efile my 2012 taxes now   The term rental, for this purpose, includes any sale of the right to use the pole (or other structure). Can i efile my 2012 taxes now The 85% requirement is applied on the basis of an annual accounting period. Can i efile my 2012 taxes now Failure of an organization to meet the requirement in a particular year precludes exemption for that year, but has no effect upon exemption for years in which the 85% requirement is met. Can i efile my 2012 taxes now Gain from the sale or conversion of the organization's property is not considered an amount received from members in determining whether the organization's income consists of amounts collected from members. Can i efile my 2012 taxes now Because the 85% income test is based on gross income, capital losses cannot be used to reduce capital gains for purposes of this test. Can i efile my 2012 taxes now Example. Can i efile my 2012 taxes now   The books of an organization reflect the following for the calendar year. Can i efile my 2012 taxes now Collections from members $2,400 Short-term capital gains 600 Short-term capital losses 400 Other income None Gross income ($2,400 + $600 =$3000) 100% Collected from members ($2,400) 80%   Since amounts collected from members do not constitute at least 85% of gross income, the organization is not entitled to exemption from federal income tax for the year. Can i efile my 2012 taxes now   Voluntary contributions in the nature of gifts are not taken into account for purposes of the 85% computation. Can i efile my 2012 taxes now   Other tax-exempt income besides gifts is considered as income received from other than members in applying the 85% test. Can i efile my 2012 taxes now   If the 85% test is not met, your organization, if classifiable under this section, will not qualify for exemption as any other type of organization described in this publication. Can i efile my 2012 taxes now Tax treatment of donations. Can i efile my 2012 taxes now   Donations to an organization described in this section are not deductible as charitable contributions on the donor's federal income tax return. Can i efile my 2012 taxes now Local Life Insurance Associations A benevolent life insurance association or an organization seeking recognition of exemption on grounds of similarity to a benevolent life insurance association must submit evidence upon applying for recognition of exemption that it will be of a purely local character, that its excess funds will be refunded to members or retained in reasonable reserves to meet future losses and expenses, and that it meets the 85% income requirement. Can i efile my 2012 taxes now If an organization issues policies for stipulated cash premiums, or if it requires advance deposits to cover the cost of the insurance and maintains investments from which more than 15% of its income is derived, it will not be entitled to exemption. Can i efile my 2012 taxes now To establish that your organization is of a purely local character, it should show that its activities will be confined to a particular community, place, or district irrespective of political subdivisions. Can i efile my 2012 taxes now If the activities of an organization are limited only by the borders of a state, it cannot be purely local in character. Can i efile my 2012 taxes now A benevolent life insurance association that does not terminate membership when a member moves from the local area in which the association operates will qualify for exemption if it meets the other requirements. Can i efile my 2012 taxes now A copy of each type of policy issued by your organization should be included with the application for recognition of exemption. Can i efile my 2012 taxes now Organizations similar to local benevolent life insurance companies. Can i efile my 2012 taxes now   These organizations include those that in addition to paying death benefits also provide for the payment of sick, accident, or health benefits. Can i efile my 2012 taxes now However, an organization that pays only sick, accident, or health benefits, but not life insurance benefits, is not an organization similar to a benevolent life insurance association and should not apply for recognition of exemption as described in this section. Can i efile my 2012 taxes now Burial and funeral benefit insurance organization. Can i efile my 2012 taxes now   This type of organization can apply for recognition of exemption as an organization similar to a benevolent life insurance company if it establishes that the benefits are paid in cash and if it is not engaged directly in the manufacture of funeral supplies or the performance of funeral services. Can i efile my 2012 taxes now An organization that provides its benefits in the form of supplies and service is not a life insurance company. Can i efile my 2012 taxes now Such an organization can seek recognition of exemption from federal income tax, however, as a mutual insurance company other than life. Can i efile my 2012 taxes now Mutual or Cooperative Associations Mutual ditch or irrigation companies, mutual or cooperative telephone companies, and like organizations need not establish that they are of a purely local character. Can i efile my 2012 taxes now They can serve noncontiguous areas. Can i efile my 2012 taxes now Like organization. Can i efile my 2012 taxes now   A like organization is a cooperative or mutual organization that performs a service similar to mutual ditch, irrigation, telephone, or electric companies. Can i efile my 2012 taxes now Examples include the following: cooperatives that provide protection of river banks to prevent erosion, water and sewer services, cable television, satellite, television, cellular phone services, two-way radio service, or natural gas services. Can i efile my 2012 taxes now 501(c)(13) - Cemetery Companies If your organization wishes to obtain recognition of exemption from federal income tax as a cemetery company or a corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, it must file an application on Form 1024. Can i efile my 2012 taxes now For the procedure to follow to file an application, see Application, Approval, and Appeal Procedures in chapter 1. Can i efile my 2012 taxes now A nonprofit mutual cemetery company that seeks recognition of exemption should submit evidence with its application that it is owned and operated exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes and not for purposes of resale. Can i efile my 2012 taxes now A mutual cemetery company that also engages in charitable activities, such as the burial of paupers, will be regarded as operating within this standard. Can i efile my 2012 taxes now The fact that a mutual cemetery company limits its membership to a particular class of individuals, such as members of a family, will not affect its status as mutual so long as all the other requirements of section 501(c)(13) are met. Can i efile my 2012 taxes now If your organization is a nonprofit corporation chartered solely for the purpose of the disposal of human bodies by burial or cremation, you should show that it is not permitted by its charter to engage in any business not necessarily incident to that purpose. Can i efile my 2012 taxes now Operating a mortuary is not permitted. Can i efile my 2012 taxes now However, selling monuments, markers, vaults, and flowers solely for use in the cemetery is permitted if the profits from these sales are used to maintain the cemetery as a whole. Can i efile my 2012 taxes now How income can be used. Can i efile my 2012 taxes now   You should show that your organization's earnings are or will be used only in one or more of the following ways. Can i efile my 2012 taxes now To pay the ordinary and necessary expenses of operating, maintaining, and improving the cemetery or crematorium. Can i efile my 2012 taxes now To buy cemetery property. Can i efile my 2012 taxes now To create a fund that will provide a source of income for the perpetual care of the cemetery or a reasonable reserve for any ordinary or necessary purpose. Can i efile my 2012 taxes now No part of the net earnings of your organization can inure to the benefit of any private shareholder or individual. Can i efile my 2012 taxes now Ordinary and necessary expenses in connection with the operation, management, maintenance, and improvement of the cemetery are permitted, as are reasonable fees for the services of a manager. Can i efile my 2012 taxes now Buying cemetery property. Can i efile my 2012 taxes now   Payments can be made to amortize debt incurred to buy land, but cannot be in the nature of profit distributions. Can i efile my 2012 taxes now You must show the method used to finance the purchase of the cemetery property and that the purchase price of the land at the time of its sale to the cemetery was not unreasonable. Can i efile my 2012 taxes now   Except for holders of preferred stock (discussed later), no person can have any interest in the net earnings of a tax-exempt cemetery company or crematorium. Can i efile my 2012 taxes now Therefore, if property is transferred to the organization in exchange for an interest in the organization's net earnings, the organization will not