obÌåÓý

Section 4942 imposes an excise tax of 30 percent on the undistributed income of most domestic private foundations, excluding private operating foundations. A private foundation can avoid the excise tax on certain undistributed income if an amount set aside for a specific project is treated as a qualifying distribution.

A listing of the country/jurisdiction used in the FATCA Registration System and the FFI List.

30D manufacturer frequently asked questions (FAQs).

You may have to report transactions involving digital assets such as cryptocurrency and NFTs on your tax return.

Sample questions - Mortgage foreclosure assistance organization applying for exemption as hospital

An alternative means for certain former U.S. citizens to satisfy their tax compliance certification process upon expatriation from the U.S.

Notices published in the Internal Revenue Bulletin on issues of interest to tax-exempt organizations.

Find out about required minimum distributions on your retirement plan under Internal Revenue Code sections 401(a)(9), 408(a)(6) and 408(b)(3) and how much and when to withdraw.

Get answers to frequently asked questions (FAQs) about bankruptcy and taxes.

We have updated the FATCA Registration to include new features. We also have updated the Registration User Guide.