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Regulatory Information
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2010-09-23
article
Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship
Proposed Rules
D09002ee1bdfb0d4d
D09002ee1bdfb0dd5
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains proposed regulations relating to the tax treatment of sponsorship payments received by exempt organizations. The Taxpayer Relief Act of 1997 amended the Internal Revenue Code to provide that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments. This action affects exempt organizations that receive sponsorship payments. This document provides notice of a public hearing on these proposed regulations. This document also withdraws proposed rules published on January 22, 1993.
65 FR 11012
https://www.govinfo.gov/app/details/FR-2000-03-01/00-4848
00-4848
fr01mr00-20
RIN 1545-AR19
4830-01-U
REG-209601-92
https://www.govinfo.gov/app/details/FR-2000-03-01/00-4848
https://www.govinfo.gov/content/pkg/FR-2000-03-01/html/00-4848.htm
https://www.govinfo.gov/content/pkg/FR-2000-03-01/pdf/00-4848.pdf
Income Taxes
Reporting and Recordkeeping Requirements
8 p.
11012
11019
65 FR 11012
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AR19
RIN 1545-AR19
Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship; Federal Register Vol. 65, Issue
PRORULE
00-4848
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2000-05-30
2000-06-21
REG-209601-92
4830-01-U
00-4848
Withdrawal of previous proposed rules, notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations relating to the tax treatment of sponsorship payments received by exempt organizations. The Taxpayer Relief Act of 1997 amended the Internal Revenue Code to provide that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments. This action affects exempt organizations that receive sponsorship payments. This document provides notice of a public hearing on these proposed regulations. This document also withdraws proposed rules published on January 22, 1993.
Written or electronic comments must be received by May 30, 2000. Outlines of topics to be discussed at the public hearing scheduled for June 21, 2000, at 10 a.m. must be received by May 31, 2000.
Stephanie Lucas Caden, (202) 622-6080 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
http://www.irs.gov/tax_regs/regslist.html
Federal Register
Vol. 65, no. 41
Office of the Federal Register, National Archives and Records Administration
2000-03-01
continuing
daily
deposited
born digital
276 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2000-03-01
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0097-6326
0042-1219
0364-1406
769-004-00000-9
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f:fr01mr00
https://www.govinfo.gov/app/details/FR-2000-03-01
https://www.govinfo.gov/content/pkg/FR-2000-03-01/pdf/FR-2000-03-01.pdf
https://www.govinfo.gov/content/pkg/FR-2000-03-01/xml/FR-2000-03-01.xml
fdlp
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DGPO
2010-09-23
2023-05-05
FR-2000-03-01
machine generated
eng
FR
FR-2000-03-01
65
41