federal_register: 05-17858

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-17858 Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s) Proposed Rule This document contains proposed regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship between the substantive requirements for tax exemption under section 501(c)(3) and the imposition of section 4958 excise taxes. 2005-09-09 2005 9 https://www.federalregister.gov/documents/2005/09/09/05-17858/standards-for-recognition-of-tax-exempt-status-if-private-benefit-exists-or-if-an-applicable https://www.govinfo.gov/content/pkg/FR-2005-09-09/pdf/05-17858.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that clarify the substantive requirements for tax exemption under section 501(c)(3) of the Internal Revenue Code (Code). This document also contains provisions that clarify the relationship between the...  

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