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EO Update December 14, 2004

Issue Number 2004-3

 


Inside This Issue:
1. Revenue Ruling 2004-112: Internet Activities of Trade Associations Excepted from UBI Tax
2. Final Regulations: Filing Extension
3. New Website Layout

 


1. Revenue Ruling 2004-112: Internet Activities of Trade Associations Excepted from UBI Tax

Revenue Ruling 2004-112, IRB 2004-51 holds that income from Internet activities of 501(c)(6) trade associations is excepted from unrelated business income tax when conducted in conjunction with a convention or trade show qualified under code section 513(d)(3)(B). To read the ruling, please read the Revenue Ruling located on the irs.gov Web site.

 


2. Final Regulations: Filing Extension

Final regulations issued December 7th remove the requirement for a signature and explanation for an extension of time to file Forms 990, 990-EZ and 990-PF. Read the regulations on the irs.gov Web site.

 


3. New Website Layout

You will notice a change when you next visit the Charities and Nonprofits section of the IRS internet site. Information has been reorganized according to stakeholder groups, including separate pages for the following groups:

1. Charitable Organizations
2. Churches and Religious Organizations
3. Contributors
4. Other Nonprofits
5. Political Organizations
6. Private Foundations

These pages are linked to the gray navigation bar on the left-hand side of the page.

Page Last Reviewed or Updated: 21-May-2013