Associations and the IRSAssociation Service Department, Chamber of Commerce of the United States, 1966 - Associations, institutions, etc - 193 pages |
Contents
Basic Requirements for Federal Income Tax Exemption | 1 |
Common Business Interest | 7 |
Advertising | 23 |
Copyright | |
13 other sections not shown
Common terms and phrases
7th Cir advertising allocation American American Kennel Club amount antitrust asso association's attach audit benefit business discussion business expenses business league charitable charitable organization club Commissioner Committee common business interest constituted corporation cost deductible determination direct interest directly related disallowed District Director educational employees EMPLOYER IDENTIFICATION engaged excess exempt organization exempt status expenditures federal tax filed Form funds group return Ibid incurred individual members Internal Revenue Code Internal Revenue Service inurement involved lease legislative activities lobbying Maryland State Fair multiple listing service National non-members operated ordinary and necessary organiza organization's percent prior profit receipts regular business regulations ruling Schedule Section 501 shareholders statement statutory substantial Supp Tax Court tax exemption taxable taxpayer tion Trade Association trade or business trade show Treasury trip U.S. TREASURY DEPARTMENT unrelated business income unrelated income wife