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Issues for Government Entities

Is My Entity a Government Entity?
Determination and consequences of government status for tax purposes.

FSLG Examination Process
What to know about and expect in an examination.

Information Letter Concerning Tax-Exempt Status
Need a letter stating that you are tax-exempt as a government organization?

Voluntary Classification Settlement Program
This program provides an opportunity for taxpayers to reclassify their workers as employees for employment tax purposes for future tax periods with partial relief from federal employment taxes.

Unrelated Business Income
What income of governments may be subject to taxation.

Employer "Pick-Up" Contributions to Benefit Plans
A review of recent guidance on when plan contributions are considered "picked up" by the employer.

De Minimis Fringe Benefits
Information about taxation of occasional benefits of minimal value.

Page Last Reviewed or Updated: 14-Jan-2014