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Issue Snapshot - IRC Section 4946 - Definition of Disqualified Person

The Exempt Organizations Business Master File Extract, or EO BMF, provides information about an?organization?from the Internal Revenue Service¡¯s Business Master File. This is a cumulative file, and the data are the most recent information the IRS has for these organizations.

Organizing documents required for exemption application (non-501(c)(3))

Charitable contribution tax information: search exempt organizations eligible for tax-deductible contributions; learn what records to keep and how to report contributions; find tips on making donations.

Meaning of disqualified person as used in Code Chapter 42.

What is the effect of my organization¡¯s losing its tax-exempt status?

Leases as acts of self-dealing under Code section 4941.

A brief explanation of the rules for classifying charitable organizations as private foundations, and the effect of private foundation classification.

Tax forms and instructions used by tax-exempt organizations.

Discussion of how to value assets when figuring the minimum investment return under Code section 4942.