K

L

• Labor Organizations - 501(c)(5)
• Life Cycles of an Exempt Organization
  • See Public Charities - 501(c)(3)
  • See Private Foundations - 501(c)(3)
  • See Social Welfare Organizations - 501(c)(4)
  • See Labor Organizations - 501(c)(5)
  • See Agricultural Organizations - 501(c)(5)
  • See Business League or Trade Association - 501(c)(6)
• Limited Liability Companies (LLCs) and Exempt Organizations
• Lobbying and 501(c)(3) organizations
  • Pub.1828, Tax Guide for Churches and Religious Organizations
  • see also Compliance Guides
• Lobbying - Business Leagues
  • Nondeductible Lobbying and Political Expenditures of 501(c)(4), (5), and  (6) organizations
  • Notice 1333, Nondeductible Lobbying and Political Expenditures
• Low-Income Housing Tax Credit Partnerships and EOs

M

• Medical Resident FICA Refund Claims
• Membership of Labor Organizations
• Membership of 501(c)(6) Business Leagues/Trade Associations
• Membership and Income of Social Clubs

N

• Newsletter  see EO Update
• Non-cash Contributions
  • Pub. 561, Determining the Value of Donated Property, see also Vehicle Donations
  • See also Charitable Contributions
• Nonfiler revocation, automatic
• Nonprofit v. Tax-Exempt

O

• Online Courses and Workshops (Stayexempt.org)
• Organizing Documents 
  • Public Charities
  • Private Foundations
  • 501(c)(4), (5), and (6) organizations
• Other Non-profits, Information for