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Exempt Organization Annual Reporting Requirements: Whose Compensation Must Be Reported in Part VII

Measuring Lobbying by Private Foundations: Substantial Part Test

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.

If an employee is reemployed after military service or incurring a maternity or paternity period of absence, certain rules apply.

Website resources on group exemption rulings.

Discussion of provisions for termination of private foundation status by transfer of assets to a public charity under Code section 507(b)(1)(A).

Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).

Exceptions and exclusions from the unrelated business income tax applicable to tax-exempt organizations.

Gaming is treated as an unrelated trade or business activity, unless a specific statutory exception applies. IRC Section 513(f), for example, provides that ¡°traditional¡± bingo is not an unrelated trade or business.

FS-2024-02, Feb. 2024 ¡ª Most U.S. citizens and permanent residents who work in the United States need to file a tax return if they make more than a certain amount for the year.