Transcription of H. AN INTRODUCTION TO I.R.C. 4958 ... - IRS tax forms
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H. AN INTRODUCTION TO I.R.C. 4958 ... - IRS tax forms
2002 EO CPE Text H. AN INTRODUCTION TO 4958 (INTERMEDIATE SANCTIONS). by Lawrence M. Brauer, Toussaint T. Tyson, Leonard J. Henzke and Debra J. Kawecki INTRODUCTION On January 10, 2001, the Treasury Department issued temporary regulations under 4958, which imposes excess taxes on excess benefit transactions involving organizations exempt under 501(c)(3) and 501(c)(4). These regulations are important to the exempt organization community and to the Exempt Organization Division of the Tax Exempt and Government Entities (TE/GE) Division, which has the responsibility for ensuring compliance with 4958. The temporary regulations will be effective until January 9, 2004. This article reviews these temporary regulations to assist examiners in examining excess benefit transactions. It should be read with the temporary regulations, including the regulations' many helpful examples.
Jan 09, 2004 · An Introduction to I.R.C. 4958 (Intermediate Sanctions) However, the following are not organizations: ... Any preferential treatment a person receives based on the size of the person’s donation is: (i) Also offered to all other donors making comparable ... such in the organization’s certificate of incorporation, bylaws, or other organizational
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