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Tax Exempt and Government Entities Issue Snapshots

Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. They are developed through internal collaboration and may evolve as the compliance environment changes and new insights and experiences are contributed. Please visit this site periodically for new and updated Issue Snapshots.

(Listing of Issue Snapshots)

Charities & Non-Profits
Date Title
02/11/2016 IRC Section 4942 Taxes on Failure to Distribute Income Carryover of Excess Distributions or Undistributed Income
03/10/2016 Lessening the Burdens of Government as a Basis for Tax Exemption under IRC Section 501(c)(3)
05/22/2016 Electronic Health Records (EHRs) or Regional Health Information Organization (RHIOs)
08/10/2016 Abatement of Chapter 42 First Tier Taxes due to Reasonable Cause
08/12/2016 IRC Section 4946 - Definition of Disqualified Person
09/29/2016 Advertising or Qualified Sponsorship Payments?
11/09/2016 Request for Private Operating Foundation Classification under IRC 4942(j)(3)
12/19/2016 Administrative expenses treated as qualifying distributions for the purposes of IRC Section 4942 - Taxes on Failure to Distribute Income
04/19/2017 IRC Section 4943 - Tax on excess business holdings
04/28/2017 Deductibility of Contributions From Gaming Proceeds as Section 162 Business Expenses for Calculation of Unrelated Business Taxable Income by an Exempt Organization
05/12/2017 Volunteer Labor Exclusion from Unrelated Trade or Business
05/24/2017 Identification and Treatment of Income from Mailing Lists
06/16/2017 Exclusive Provider Arrangement within Qualified Sponsorship Agreements
08/28/2017 IRC Section 4945(h) – Expenditure Responsibility
08/31/2017 The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
09/14/2017 IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
Retirement Plans
Date Title
04/15/2016 Written Plan Document Requirement for 403(b) Plans
04/15/2016 Expansion of Rollover Options Includes Savings Incentive Match Plan for Employees (SIMPLE) IRA Plans
04/15/2016 Church Plans, Automatic Contribution Arrangements, and the Consolidated Appropriations Act, 2016
08/01/2016 Notice Requirement for a Safe Harbor 401(k) or 401(m) Plan
08/01/2016 Mid Year Changes to Safe Harbor Plans or Safe Harbor Notices
09/22/2016 Hardship Distributions from 401(k) Plans
09/22/2016 Change to Plan Vesting Schedules
09/26/2016 Consequences to a Participant Who Makes Excess Deferrals to a 401(k) Plan
12/19/2016 403(b) Universal Availability Requirement
02/22/2017 401(k) Plan Catch-up Contribution Eligibility
03/10/2017 401(k) Automatic Contribution Arrangements - General Annual Participant Notice
04/06/2017 Investments in Collectibles in Individually-Directed Qualified Plan Accounts
04/07/2017 Definitely Determinable Benefits
04/21/2017 Identifying Highly Compensated Employees in an Initial or Short Plan Year
04/31/2017 Treatment of Otherwise Excludable Employees for Coverage and ADP Testing
05/18/2017 Partial Termination of Plan
05/31/2017 Compensation Definition in Safe Harbor 401(k) Plans
06/20/2017 Improper Forfeiture by Defined Benefit Plans
08/22/2017 403(b) Plan – Plan Aggregation in Determining Compliance with IRC Section 415(c)
08/23/2017 IRC Section 457(b) Eligible Deferred Compensation Plan – Written Plan Requirement
Federal, State & Local Governments
Date Title
02/18/2016 Employers Must Withhold FICA Taxes for Aliens who Change Visa status to H-1B
04/26/2016 Totalization Agreements
05/03/2016 Qualified Parking Fringe Benefit
09/13/2016 Excise tax on Specified Federal Foreign Procurement Payments
12/16/2016 Taxpayer Identification Matching (TIN) Tools
06/01/2017 Third Party Payer Arrangements – Section 3504 Agents
09/10/2017 Student FICA Exception
Tax Exempt Bonds
Date Title
06/24/2016 95% Expenditure Requirement for Exempt Facility Bonds
06/24/2016 Requirement to Spend Available Project Proceeds of Qualified Tax Credit Bonds within 3 Years of Date of Issuance
09/13/2017 Bonds with a Qualified Hedge – Hedge Termination
09/13/2017 Sale or Disposition of a Bond Financed IRC Section 501(c)(3) Facility
09/13/2017 "Deep Discount": Effect on Exempt Facility Bonds Compliance
10/05/2017 Qualified Residential Rental Property – Multifamily Housing Bonds
10/05/2017 Rehabilitation Requirement under IRC Section 147(d) for Financing Acquisitions of Existing Property

To provide feedback on a specific Issue Snapshot, please send an email to and specify the Issue Snapshot’s name. Please do not reference a specific individual or entity in your email as comments may be subject to future release. The IRS does not commit to respond to suggestions or comments.

NOTE: Issue Snapshots are not official pronouncements of law or directives and cannot be used, cited or relied upon as such. Issue Snapshots provide an overview of an issue and are a means for collaborating and sharing knowledge among IRS employees. Issue Snapshots may not contain a comprehensive discussion of all pertinent issues, law or the IRS's interpretation of current law. Issue Snapshots do not limit an IRS examiner’s ability to use other approaches when examining issues. Issue Snapshots and any non-precedential material (e.g., a private letter ruling, determination letter, or Chief Counsel advice) that may be referenced in an Issue Snapshots may not be used or cited as precedent. References to third party service providers and documents, like news or journal articles, are for informational purposes only and do not constitute an endorsement of any vendor, document, or the services or views offered by such third party.