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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
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Rules Governing Practice before IRS

Down Payment Assistance Programs: Treatment of Seller-Funded Down Payment Assistance Organizations

How does Revenue Ruling 2006-27 affect seller-funded down payment assistance programs sponsored by tax-exempt organizations?

Revenue Ruling 2006-27 states that organizations operating seller-funded programs do not meet the legal requirements for tax exemption under section 501(c)(3).   Because the ruling is a statement of current law, it will apply to any tax period for which the statute of limitations is open.

Interested parties can verify an organization’s tax-exempt status using the on-line database at (click on Charities & Non-Profits and then click on EO Select Check). The on-line database also provides a list of organizations whose exemption determination the IRS has recently revoked.