Public charities

Private foundations

Social welfare organizations

Business leagues

To provide relief to the poor and needy

To advance education or science

To promote religion

To support the arts

To provide relief to the poor and needy

To advance education or science

To promote religion

To support the arts

To provide relief to the poor and needy

To advance education or science

To promote religion

To promote the common good and general welfare of the community

Income tax

Property tax

Sales tax

Excise tax

$1,000

$5,000

$10,000

$25,000

15%

21%

28%

35%

Real property used for charitable purposes

Personal property used for charitable purposes

Property used for commercial purposes

Property used for religious purposes

Federal excise tax on alcohol

Federal excise tax on tobacco

Federal excise tax on gasoline

Federal excise tax on luxury items

To report the financial activities of non-profit organizations

To report the income and expenses of non-profit organizations

To report the assets and liabilities of non-profit organizations

To report the unrelated business income of non-profit organizations

The organization has annual gross receipts of $25,000 or more

The organization is a public charity

The organization is a private foundation

The organization is a social welfare organization

May 15

June 15

July 15

August 15

Fines

Imprisonment

Both fines and imprisonment

None of the above

$10,000

$25,000

$50,000

$100,000