1. New presentations on StayExempt
2. Employment Tax podcasts
3. EO Issue Snapshots
- IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
- Exclusion of Bingo from Unrelated Business Activity
- Rents from Personal Property, “Mixed Leases,” and the Rental Exclusion from UBTI
- Exclusion of Rent from Real Property from Unrelated Business Taxable Income
4. Fee for Form 8976
Form 8976, Notice of Intent to Operate Under Section 501(c)(4) – Organizations must pay a $50 fee at Pay.gov within 14 days of submitting the form.
5. Podcast on maximum loans in retirement plans
Podcast – computation of maximum loan amount from retirement plans – describes how the IRS will review multiple loans to a participant during an audit.