For exceptions to the filing requirement see chapter 2 of Publication 557 and the general instructions for Form 990.

An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).

Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes.

Deductible as a business expense to the extent allowed by Code section 192.

Deductible as a business expense to the extent allowed by Code section 194A.

Application is by letter to the address shown on Form 8718. A copy of the organizing document should be attached and the letter should be signed by an officer.

Contributions to these organizations are deductible only if 90% or more are of the organization's members are war veterans.

For limits on the use of Form 990-EZ, see chapter 2 of Publication 557 and the general instructions for Form 990-EZ (or Form 990).

Although the organization files a partnership return, all distributions are deemed dividends. The members are not entitled to pass-through treatment of the organization's income or expenses.

Form 1120-POL is required only if the organization has taxable income as defined in IRC 527(c).

501(c)(27) organizations (State-Sponsored Workers' Compensation Reinsurance Organizations) do not appear on GuideStar because they are not included on the I.R.S. Business Master File (BMF).

There is only one 501(c)(28) organization (the National Railroad Retirement Investment Trust), which was created by an act of Congress. It is not included on the BMF and therefore does not appear on GuideStar.

Only the person(s) who established a 4947(a)(1) non-exempt charitable trust may contribute to it.

Only the person(s) who established a split-interest trust may contribute to it.