IRS Logo
Print - Click this link to Print this page

Recent Items of Interest to Other Non-Profit Organizations

Common Tax Law Restrictions on Activities of Exempt Organizations
A comparison of common restrictions on tax-exempt organizations' activities

Gross Receipts - Exempt Insurance Companies (Section 501(c)(15))
Notice 2006-42 provides guidance on how to calculate "gross receipts" for purposes of determining whether an insurance company is tax-exempt under Code section 501(c)(15).

Page Last Reviewed or Updated: 25-Apr-2014