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Exempt Organizations Treasury Regulations

This archive lists tax regulations and proposed regulations relating to exempt organizations from 1995- current.

Tax regulations relating to areas other than exempt organizations are also available.

The freely available Adobe Acrobat Reader software is needed to view, print and search some of the guidance files listed below.


2014

REG–143874–10 
Proposed regulation providing guidance on how certain organizations that provide employee benefits must calculate unrelated business taxable income (UBTI).  

TD 9674 
These final and temporary regulations amend current regulations to allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3). 

TD 9708 
Final regulations under section 501(r) of the Code providing guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. 


2013

REG–106499–12  
Proposed regulations on the requirement that charitable hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years plus related excise tax and reporting requirements. 

TD 9628 
Regulations on disclosure of return information to the Department of Health and Human Services to carry out eligibility determinations for advance payments of the premium tax credit, Medicaid and other health insurance affordability programs. (August 13, 2013)

TD 9629 and REG-115300-13  
Temporary and proposed regulations  providing information on which form to use when making an excise tax payment for failure to meet the CHNA requirements and the due date for filing the form. 

REG–134417–13 
Proposed regulations on candidate-related political campaign activity by section 501(c)(4) social welfare organizations. 

REG–134417–13  
Proposed regulations on political activities related to candidates that will not be considered to promote social welfare. 


2012

REG-134974-12
Proposed regulations on "good faith" determinations.

REG–144267–11 
Proposed regulations that provide guidance to private foundations on program-related investments, including examples illustrating investments that qualify as program-related investments. 

T.D. 9581 
Final regulations - public inspection of materials relating to exemption applications and determinations.

T.D. 9754 
Proposed regulations on rulings and determination letters - qualified nonprofit health insurers (Code section 501(c)(29))


2011

T.D. 9507
Temporary and final regulations on electronic funds transfer of depository taxes.

REG–140108–08
Disclosure of information to state officials regarding tax-exempt organizations.

T.D. 9549 
Final regulations implementing the redesigned Form 990 and eliminating the advance ruling process.


2010

T.D. 9492 
Regulations under Code sections 4965, 6033, and 6011, providing guidance on the definition of party to a prohibited tax shelter transaction and on related disclosure and return requirements.

REG-134235-08
Proposed regulations providing guidance to tax return preparers on the use of preparer identifying numbers on returns prepared for others.


2009

T.D. 9454
Final regulations on the notification requirement under Internal Revenue Code section 6033(i) for certain small tax-exempt organizations not required to file annual returns.

REG-112756-09
Proposed amendments to the regulations clarifying the procedures for church tax inquiries and examinations.

REG-155929-06
Proposed regulations implementing payout requirements for Type III supporting organizations and defining "functionally integrated" organizations.


2008

T.D. 9390 
Final regulations on 501(c)(3) exemption criteria and intermediate sanctions.

T.D. 9403 
Final regulations providing guidance under section 664 on the tax effect of unrelated business taxable income on charitable remainder trusts. 

T.D. 9423  
Temporary and final regulations to eliminate the advance ruling process and change the public support computation for new section 501(c)(3) organizations, and implement the redesigned Form 990, Return of Organization Exempt From Income Tax.


2007

T.D. 9334 
Final and temporary regulations on return requirements under Internal Revenue Code section 4965, relating to prohibited tax shelter transactions. 

T.D. 9335 
Temporary regulations on disclosure requirements under Code section 4965, relating to prohibited tax shelter transactions. 

T.D. 9340
Final comprehensive regulations on tax-sheltered annuity plans for exempt organizations and public schools, effective for taxable years beginning after December 31, 2008. 

T.D. 9350 
Final regulations modifying the rules for exempt organizations excise taxes that require the disclosure of listed transactions on federal tax returns.

T.D. 9366 
Temporary regulations on the time and manner for certain small organizations to file an annual electronic notice.


2006

No Treasury Regulations relating to exempt organizations were published during this period.


2005

T.D. 9173  
Final regulations providing that IRS fees for copies of exempt organizations applications and returns shall be no more than the fee schedule promulgated under the Freedom of Information Act.


2004

T.D. 9163
Final regulations on automatic extensions of time to file exempt organization returns, and removing the requirement for a signature and an explanation on an extension request for returns including Forms 990, 990-EZ, and 990-PF.

T.D. 9167
Final regulations clarifying the student exception to the FICA (Social Security and Medicare) taxes for students employed by a school, college or university where the student is pursuing a course of study.

T.D. 9125 
Final regulations relating to information reporting for qualified student loan interest as defined in Internal Revenue Code section 221.

T.D. 9114 
Final regulations regarding the furnishing of statements on Forms W-2, 1098-T, and 1098-E, relating to student financial aid.


2003

T.D. 9070 
Regulations on fees for copies of exempt organization documents provided by the Service or the organization provide that fees shall be no more than under the fee schedule promulgated by the Commissioner pursuant to the Freedom of Information Act.

T.D. 9029
Final regulations under Code section 6050S provide guidance to eligible educational institutions on the information reporting requirements for qualified tuition and related expenses.

 


2002

T.D. 9018  
Modifying rules requiring sellers and organizers to maintain lists of persons involved in potentially abusive tax shelters.

T.D. 9017 
Modifying rules relating to the disclosure of reportable transactions (corporate tax shelters) by certain taxpayers on their federal income tax and exempt organizations excise tax returns.

T.D. 8991 
Guidance on whether corporate sponsorship payments to an exempt organization are unrelated business taxable income under Code section 513.

T.D. 8978
Final regulations on excess benefit transactions under Code section 4958.


2001

T.D. 8926
Final regulations under Internal Revenue Code sections 643 and 664 modify the application of rules governing the character of certain distributions from charitable remainder trusts.


2000

T.D. 8861 
Final regulations under section 6104(d) of the Internal Revenue Code relate to disclosure requirements for private foundations.

T.D. 8874
Final regulations under section 513 of the Code relating to travel and tour activities of tax-exempt organizations.


1999

T.D. 8818 
Final regulations under Internal Revenue Code section 6104(d) relating to public disclosure requirements applicable to tax-exempt organizations.


1998

No Treasury Regulations relating to exempt organizations were published during this period.


1997

T.D. 8736 
Regulations concerning the date by which disqualified persons and organization managers liable for Code section 4958 taxes must file Forms 4720.

T.D. 8734 
Final regulations relate to the withholding of income tax under Code sections 1441, 1442, and 1443, on certain U.S. source income paid to foreign persons, and related requirements governing collection, refunds, and credits of withheld amounts.

T.D. 8726 
Final regulations providing that an organization will not qualify for tax-exempt status under Code section 501(c)(5) if its principal activity is to receive, hold, invest, disburse, or otherwise manage funds associated with savings or investment plans or programs.

T.D. 8705 
Temporary and final regulations under Code section 6071 provide that disqualified persons and organization managers liable for intermediate sanctions excess taxes under Code section 4958 must file Form 4720.

T.D. 8690
Final regulations under Code section 170 provide guidance on the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75.


1996

T.D. 8667 
Final regulations under Code section 168 relating to the lease term of tax-exempt use property, and providing guidance regarding certain like-kind exchanges among related parties involving such property.

T.D. 8640 
Defining integrated auxiliaries of churches exempt from filing annual exempt organizations returns or applications for recognition of exemption.

T.D. 8639 
Final regulations modifying the application of the self-dealing rulings in Internal Revenue Code section 4941, to the provision by a private foundation of directors' and officers' liability insurance to disqualified persons.


1995

T.D. 8623
Final regulations on the substantiation requirements for charitable contributions.

T.D. 8628 
Final regulations under Code section 4955, relating to the excise tax on political expenditures of organizations exempt under section 501(c)(3).

T.D. 8602 
Limitations on business expense deductions for dues paid for lobbying and political expenditures by exempt organizations.


 

 

 

Page Last Reviewed or Updated: 11-Apr-2016