By law, both the IRS and most tax-exempt organizations
are required to publicly disclose most parts of Form 990 filings, including schedules and attachments.
This item discusses some of the state and local tax (SALT) reporting challenges faced by tax-exempt organizations
with passthrough (i.
AA, which is a secular, tax-exempt organization
, had claimed it was injured by being forced to submit an application for exemption or pay an application fee of up to $850 to gain its status.
may engage in a variety of foreign activities, including grant-making; using agents in a foreign jurisdiction; sending employees abroad; or establishing a foreign branch.
Microdata records of all Forms 990 and 990-EZ sampled for the annual SOI study of tax-exempt organizations
0850, most tax-exempt organizations
, other than condominium associations, cooperative associations, homeowners' associations, and timeshare management groups, are permitted to indemnify any person who is serving as a director.
Small businesses and tax-exempt organizations
that provide healthcare coverage are eligible for the credit if they meet the following conditions:
Included in the Affordable Care Act enacted in March, the small-business health care tax credit is designed to encourage both small businesses and small tax-exempt organizations
to offer health insurance coverage to their employees for the first time or maintain coverage they already have.
6) These plans are most often used by tax-exempt organizations
to provide substantial deferrals for a select group of management or highly compensated employees (the "top hat" group).
The organizations that must fill out Form 8922 will include a wide variety of tax-exempt organizations
, such as religious, charitable, scientific and literary groups.
Consequently, OPM was unaware of the charities that owed federal tax debt and cannot provide assurance that the more than 22,000 participating charities are tax-exempt organizations
The Internal Revenue Service recently provided valuable guidance for tax-exempt organizations
regarding joint ventures with commercial business entities.