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File state returns for free Index A Acquisition indebtedness, Average acquisition indebtedness. File state returns for free Annuity obligations, Annuity obligation. File state returns for free By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. File state returns for free Change in property use, Change in use of property. File state returns for free Continued debt, Continued debt. File state returns for free Debt modifying existing, Modifying existing debt. File state returns for free Federal financing, Certain federal financing. File state returns for free For performing exempt purpose, Debt incurred in performing exempt purpose. File state returns for free Obligation to return collateral, Securities loans. File state returns for free Property subject to mortgage or lien, Property acquired subject to mortgage or lien. File state returns for free Real property, Real property debts of qualified organizations. File state returns for free Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. File state returns for free Contributions deduction, Charitable contributions deduction. File state returns for free Convention or trade show activity, Convention or trade show activity. File state returns for free D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. File state returns for free Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. File state returns for free Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. File state returns for free Sponsorship, Qualified sponsorship activities. File state returns for free Exempt function income, Exempt function income. File state returns for free Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. File state returns for free F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. File state returns for free L Limits, Limits. File state returns for free M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. File state returns for free P Publications (see Tax help) R Rents, Rents. File state returns for free Return, Returns and Filing Requirements Royalties, Royalties. File state returns for free S Specific deduction, Specific deduction. File state returns for free T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. File state returns for free Colleges and universities, Colleges and universities. File state returns for free Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. File state returns for free Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. File state returns for free U. File state returns for free S. File state returns for free instrumentalities, U. File state returns for free S. File state returns for free instrumentalities. File state returns for free Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. File state returns for free Title-holding corporations, Title-holding corporations. File state returns for free TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. File state returns for free Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. File state returns for free Income from lending securities, Income from lending securities. File state returns for free Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. File state returns for free S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. File state returns for free Average acquisition indebtedness, Average acquisition indebtedness. File state returns for free Average adjusted basis, Average adjusted basis. File state returns for free Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. File state returns for free Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. File state returns for free Indeterminate property price, Indeterminate price. File state returns for free Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. File state returns for free Book publishing, Book publishing. File state returns for free Broadcasting rights, Broadcasting rights. File state returns for free Business league's parking and bus services, Business league's parking and bus services. File state returns for free Convenience of members, Convenience of members. File state returns for free Convention or trade show, Convention or trade show activity. File state returns for free Directory of members, Directory of members. File state returns for free Distribution of low cost articles, Distribution of low cost articles. File state returns for free Dual use facilities, etc. File state returns for free , Dual use of assets or facilities. File state returns for free Employees association sales, Employee association sales. File state returns for free Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. File state returns for free Gambling activities other than bingo, Gambling activities other than bingo. File state returns for free Halfway house, Halfway house workshop. File state returns for free Health club program, Health club program. File state returns for free Hearing aid sales, Sales of hearing aids. File state returns for free Hospital facilities, Hospital facilities. File state returns for free Hospital services, Hospital services. File state returns for free Insurance programs, Insurance programs. File state returns for free Magazine publishing, Magazine publishing. File state returns for free Member lists rentals, etc. File state returns for free , Exchange or rental of member lists. File state returns for free Membership list sales, Membership list sales. File state returns for free Miniature golf course, Miniature golf course. File state returns for free Museum eating facilities, Museum eating facilities. File state returns for free Museum greeting card sales, Museum greeting card sales. File state returns for free Pet boarding and grooming services, Pet boarding and grooming services. File state returns for free Pole rentals, Pole rentals. File state returns for free Public entertainment activity, Public entertainment activity. File state returns for free Publishing legal notices, Publishing legal notices. File state returns for free Regularly conducted, Regularly conducted. File state returns for free Sales commissions, Sales commissions. File state returns for free Sales of advertising space, Sales of advertising space. 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File state returns for free V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. File state returns for free Prev  Up     Home   More Online Publications