Tax priorities for not-for-profits.A joint statement released by the U.S. Treasury U.S. Treasury Created in 1798, the United States Department of the Treasury is the government (Cabinet) department responsible for issuing all Treasury bonds, notes and bills. Some of the government branches operating under the U.S. Treasury umbrella include the IRS, U.S. and the Internal Revenue Service lists regulations and other administrative guidance both agencies intend to publish by yearend. Here is a list of guidance and regulations for tax-exempt organizations for 1995: * Guidance on physician recruitment by Internal Revenue Code The Internal Revenue Code is the body of law that codifies all federal tax laws, including income, estate, gift, excise, alcohol, tobacco, and employment taxes. These laws constitute title 26 of the U.S. Code (26 U.S.C.A. § 1 et seq. section 501(c)(3) health care organizations. * Guidance setting forth a safe harbor under which organizations providing low-income housing will be considered charitable. * Guidance relating to the amount of point-of-service activity an HMO HMO health maintenance organization. HMO n. A corporation that is financed by insurance premiums and has member physicians and professional staff who provide curative and preventive medicine within certain financial, may conduct before it becomes disqualified for exemption because of IRC (Internet Relay Chat) Computer conferencing on the Internet. There are hundreds of IRC channels on numerous subjects that are hosted on IRC servers around the world. After joining a channel, your messages are broadcast to everyone listening to that channel. section 501(m). * Guidance on the unrelated business income tax Unrelated Business Income Tax (UBIT) in the U.S. Internal Revenue Code is the tax on unrelated business income, which comes from an activity engaged in by a tax-exempt 26 USCA 501 organization that is not related to the tax-exempt purpose of that organization. treatment of associate member dues. * Guidance on the self-dealing rules applicable to private foundations. * Final regulations under IRC section 4941 on the payment of indemnification and insurance by a private foundation for a manager. * Final regulations under IRC section 4955 on the political expenditures of exempt organizations and related sanctions. * Final regulations under IRC section 6033 concerning integrated auxiliaries. * Revenue procedure under IRC section 6033(e), which excepts tax-exempt organizations from the notice and reporting requirements relating to lobbying activities. * Revenue procedure under IRC section 6033 concerning the filing requirements for government instrumentalities. |
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