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State Law
New York Executive Law Article 7-A
Governing registration for charitable solicitation, professional fundraisers, solicitors and fundraising counsel and commercial co-ventures
New York Estates, Powers and Trusts Law Section 8-1.4
Governing supervision of New York non-profits and trusts
Internal Revenue Code (IRC)
IRC: Section 170
Charitable, etc., contributions and gifts
IRC: Section 501(c)
Governing tax-exempt status
IRC: Section 501(h)
Lobbying
IRC: Section 507
Termination of private foundation status
IRC: Section 508
Special rules
IRC: Section 509
Private foundation defined
IRC: Section 511
Imposition of tax on unrelated business income of charitable organizations
IRC: Section 512
Unrelated business taxable income
IRC: Section 513
Unrelated trade or business
IRC: Section 527
Political organizations
IRC: Section 4911
Lobbying
IRC: Section 4940
Taxes on self-dealing
IRC: Section 4942
Taxes on failure to distribute income
IRC: Section 4943
Taxes on excess business holdings
IRC: Section 4944
Taxes on investments which jeopardize charitable purposes
IRC: Section 4945
Taxes on taxable expenditures
IRC: Section 4946
Definitions and special rules
IRC: Section 4948
Application of taxes and denial of exemption with respect to certain foreign organizations
IRC: Section 4955
Taxes on political expenditures
IRC: Section 4958
Taxes on excess benefit transactions
IRC: Section 4966
Taxes on taxable distributions; Donor Advised Funds
IRC Section 4967
Taxes on prohibited benefits; Donor Advised Funds
IRC: Section 6033
Returns by exempt organizations