Found 156 Matching Items; Displaying 51 - 60.
501(c)(15) overcapitalization ("stuffing") transactions
A description of abusive tax avoidance transactions involving overcapitalization ("stuffing") of very small insurance companies exempt under Code section 501(c)(15).
General Information
Charities and Nonprofits
Exceptions — Self-dealing by private foundations: Certain leases with disqualified persons
Exceptions to self-dealing: Certain leases
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Charities and Nonprofits
Lobbying activity of section 501(c)(3) private foundations
Overview of tax rules on lobbying by private foundations
General Information
Charities and Nonprofits
Government official
Meaning of government official for purposes of the definition of disqualified persons.
General Information
Charities and Nonprofits
Form 990 filing exception - Affiliate of a governmental unit
Sample questions: determination request submitted by government-affiliated organization requesting Form 990 filing exception.
General Information
Charities and Nonprofits
Information on Donated Property for Tax Professionals
Information on Donated Property (non-cash contributions) for Tax Professionals
General Information
Charities and Nonprofits
2023 Form 1099-R: Reporting of disability annuity payments to first responders and other disabled taxpayers
The IRS made changes to the 2023 Instructions for Forms 1099-R and 5498 to help clarify how to report disability annuity payments to first responders or other taxpayers on the Form 1099-R.
General Information
Charities and Nonprofits
Transferee liability: Private foundation excise taxes
Discussion of transferee liability after transfer of all of a private foundation's assets or voluntary termination of private foundation status.
General Information
Charities and Nonprofits
Reliance criteria for private foundations and sponsoring organizations that maintain donor advised funds
Criteria that private foundations and sponsoring organizations that maintain donor advised funds can rely on in determining that grant or contribution to fund will be to a public charity.
General Information
Charities and Nonprofits