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 page periodically for new and updated issue snapshots.
On this page
- Charities and nonprofits
- Retirement plans
- Federal, state & local government
- Indian tribal governments
- Tax-exempt bonds
Charities and nonprofits
- 06/28/2022 — Private Foundations: Incidental and Tenuous Exception to Self-Dealing Under Treas. Reg. 53.4941(d)-2(f)(2)
- 04/25/2022 — Qualified Parking Fringe Benefit
- 03/21/2022 — Private Foundations: Estate Administration Exception to Indirect Self-Dealing Under Treas. Reg. 53.4941(d)-1(b)(3)
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01/03/2022 — Private Foundations: Treatment of Qualifying Distributions IRC 4942(h)
- 11/04/2021 — Employer Contributions to 457(b) Plans
- 10/07/2021 — Private Foundations: Private Pass-Through (Conduit) Foundations under IRC Section 170(b)(1)(F)(ii)
- 09/24/2021 — Advertising Unrelated Business Taxable Income and 3rd Party Contractor Issues
- 06/01/2021 — Private Foundations: Amount Involved - Self-Dealing Lending of Money to Disqualified Persons IRC Section 4941(e)(2)
- 05/03/2021 — Grants to Foreign Organizations by Private Organizations
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12/01/2020 — IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation
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11/17/2020 — IRC Section 4940(d), Exemption for Certain Operating Foundations
- 10/28/2020 — IRC Section 4942(g)(2), Certain Set-Asides
- 10/20/2020 — IRC Section 4943(c)(7), Extension of Period to Dispose of Certain Assets
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09/18/2020 — IRC Section 4945(g) Individual Grants
- 02/13/2020 — IRC Section 501(c)(4) Homeowners’ Associations
- 02/04/2020 — Private Foundations – Self-Dealing IRC 4941(d)(1)(C)
- 10/22/2019 — Private Foundations - Self-Dealing IRC 4941(d)(1)(B)
- 10/22/2019 — Private Foundations - Self-Dealing IRC 4941(d)(1)(A)
- 08/12/2019 — 2018 Fiscal Year: Blended Tax Rates for Corporations
- 08/09/2019 — Benefits Considerations for Fraternal Organizations Described in IRC Section 501(c)(8)
- 03/21/2019 — Private Foundations – Issues Encountered Once a Self-Dealing Transaction Has Occurred
- 08/06/2018 —Section 507(b) Termination of Private Foundation Status, Special Rules
- 06/02/2018 — Understanding How Income Affects Qualification for Exemption as a IRC Section 501(c)(2) Corporation
- 05/21/2018 — Section 4959 Excise Tax for Failure to Meet the Requirements of Section 501(r)(3) and Noncompliant Facility Income Tax for Failure to Meet the Requirements of Section 501(r)
- 05/21/2018 — IRC Section 4941(d)(2)(E) - Taxes on Self-Dealing, Special Rules
- 04/05/2018 — Exempt Organization Gaming and Unrelated Business Taxable Income
- 04/03/2018 — Hospital Definition Under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r)
- 04/03/2018 — Financial Assistance Policies (FAPs)
- 03/28/2018 — Agricultural Organizations Described in IRC 501(c)(5)
- 11/15/2017 — Unrelated Business Income from Debt-Financed Property under IRC Section 514
- 11/09/2017 — Entities Engaged in the Corporate Practice of Medicine
- 10/18/2017 — Exclusion of Rent from Real Property from Unrelated Business Taxable Income
- 10/18/2017 — Exclusion of Bingo from Unrelated Business Activity
- 09/14/2017 — IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
- 08/31/2017 — The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
- 08/28/2017 — IRC Section 4945(h) – Expenditure Responsibility
- 06/16/2017 — Exclusive Provider Arrangement within Qualified Sponsorship Agreements
- 05/24/2017 — Identification and Treatment of Income from Mailing Lists
- 05/12/2017 — Volunteer Labor Exclusion from Unrelated Trade or Business
- 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
- 04/19/2017 — IRC Section 4943 - Tax on excess business holdings
- 03/28/2017 — Fraternal Organizations: What Constitutes a Lodge System?
- 10/18/2017 — Rents from Personal Property, “Mixed Leases,” and the Rental Exclusion from UBTI
- 12/19/2016 — Administrative expenses treated as qualifying distributions for the purposes of IRC Section 4942 - Taxes on Failure to Distribute Income
- 11/09/2016 — Request for Private Operating Foundation Classification under IRC 4942(j)(3)
- 09/29/2016 — Advertising or Qualified Sponsorship Payments?
- 08/12/2016 — IRC Section 4946 - Definition of Disqualified Person
- 08/10/2016 — Abatement of Chapter 42 First Tier Taxes due to Reasonable Cause
- 05/22/2016 — Electronic Health Records (EHRs) or Regional Health Information Organization (RHIOs)
- 03/10/2016 — Lessening the Burdens of Government as a Basis for Tax Exemption under IRC Section 501(c)(3)
- 02/11/2016 — IRC Section 4942 Taxes on Failure to Distribute Income Carryover of Excess Distributions or Undistributed Income
Retirement plans
- 07/12/2023 — Deductibility of employer contributions to a 401(k) plan made after the end of the tax year
- 02/23/2023 — Plan Loan Offsets
- 08/18/2022 — Third Party Loans from Plans
- 05/11/2022 — Calculation of Plan Compensation for Partnerships
- 09/24/2021 — Deemed Distributions – Participant Loans
- 09/14/2021 — Combined Limits under IRC Section 404(a)(7)
- 09/03/2021 — Calculation of Plan Compensation for Sole Proprietorships
- 08/26/2021 — Terminations-Underfunded Single Employer Defined Benefit Plans
- 08/26/2021 — Standard Terminations — Underfunded Single-Employer Defined Benefit Plans
- 08/17/2021 — Preventing the Occurrence of a Nonallocation Year under Section 409(p)
- 08/13/2021 — Expansion of Rollover Options Includes Savings Incentive Match Plan for Employees SIMPLE IRA Plans
- 08/13/2021 — IRC Section 457(b) Eligible Deferred Compensation Plan – Written Plan Requirements
- 08/13/2021 — Section 457(b) Plan of Governmental and Tax-Exempt Employers -- Catch-Up Contributions
- 08/12/2021 — 403(b) Plans – Catch-Up Contributions
- 08/11/2021 — 403(b) Plan – Application of IRC 415(c) when a 403(b) Plan is aggregated with a Section 401(a) defined contribution plan
- 08/11/2021 — 457(b) Plan of Tax Exempt Entity – Tax Consequences of Noncompliance
- 08/11/2021 — 457(b) Plans – Correction of Excess Deferrals
- 08/11/2021 — 403(b) Plan - The Universal Eligibility Requirement
- 08/05/2021 — Church Plans, Automatic Contribution Arrangements, and the Consolidated Appropriations Act, 2016
- 07/28/2021 — Fully Insured 412(e)(3) Plans
- 06/23/2021 — Hardship Distributions from 401(k) Plans
- 03/11/2020 — Design-based Safe Harbor Plan Compensation
- 03/11/2020 — Plan Loan Cure Period
- 02/27/2020 — Plan Termination: Failure to Timely Distribute Assets
- 05/30/2018 — How to Change Interest Crediting Rates in a Cash Balance Plan
- 05/30/2018 — Spousal Consent Period to Use an Accrued Benefit as Security for Loans
- 05/18/2018 — Plan Forfeitures Used for Qualified Nonelective and Qualified Matching Contributions
- 05/18/2018 — Vesting Schedules for Matching Contributions
- 05/18/2018 — Qualification Requirements for Non-Electing Church Plans under IRC Section 401(a)
- 05/18/2018 — Treatment of 401(a)(17) Limitation in Defined Contribution Plan in a Short Plan Year
- 05/18/2018 — Treatment of 415(c) Dollar Limitations in a Short Limitation Year
- 05/18/2018 — Borrowing Limits for Participants with Multiple Plan Loans
- 06/20/2017 — Improper Forfeiture by Defined Benefit Plans
- 05/31/2017 — Compensation Definition in Safe Harbor 401(k) Plans
- 05/18/2017 — Partial Termination of Plan
- 04/31/2017 — Treatment of Otherwise Excludable Employees for Coverage and ADP Testing
- 04/21/2017 — Identifying Highly Compensated Employees in an Initial or Short Plan Year
- 04/07/2017 — Definitely Determinable Benefits
- 04/06/2017 — Investments in Collectibles in Individually-Directed Qualified Plan Accounts
- 02/22/2017 — 401(k) Plan Catch-up Contribution Eligibility
- 03/10/2017 — 401(k) Automatic Contribution Arrangements - General Annual Participant Notice
- 09/26/2016 — Consequences to a Participant Who Makes Excess Deferrals to a 401(k) Plan
- 09/22/2016 — Change to Plan Vesting Schedules
- 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
- 04/15/2016 — Written Plan Document Requirement for 403(b) Plans
Federal, state & local governments - Employment tax
- 08/20/2021 — Spousal Travel
- 03/15/2021 — Worker Reclassification – Section 530 Relief
- 11/20/2020 — Form W-2 and Form 1099-MISC Filed for the Same Year
- 11/20/2020 — Tax Implications of Settlements and Judgments
- 10/03/2019 — Qualified Tuition Reduction
- 10/02/2019 — Third Party Payer Arrangements – Professional Employer Organizations
- 01/25/2018 — Common Paymaster
- 06/01/2017— Third Party Payer Arrangements – Section 3504 Agents
- 09/10/2017 — Student FICA Exception
- 09/11/2017 — Third Party Payer Arrangements – Payroll Service Providers and Reporting Agents
- 12/16/2016 — Taxpayer Identification Matching (TIN) Tools
- 09/13/2016 — Excise tax on Specified Federal Foreign Procurement Payments
- 04/26/2016 — Totalization Agreements
- 02/18/2016 — Employers Must Withhold FICA Taxes for Aliens who Change Visa status to H-18
Indian tribal governments
- 06/11/2018 — IRC Section 7873 – Treaty Fishing Rights-Related Income
- 06/11/2018 — IRC Section 414(d) – Governmental Plans for Tribes
- 06/11/2018 — Revenue Ruling 59-354 – Tribal Council Members’ Wages
- 06/11/2018 — FUTA Exemption for Indian Tribal Governments
- 04/10/2018 — IRC Section 7871 – Treatment of Indian Tribes as States
Tax-exempt bonds
- 11/20/2018 — Private Business Use – Federal Use of Tax-Exempt Financed Prison Facilities
- 11/09/2018 — Private Business Use – Management Contracts
- 10/31/2018 — Advance Refunding Bond Limitations Under Internal Revenue Code Section 149(d)
- 07/27/2018 — Excess Costs of Issuance for Private Activity Bonds
- 07/16/2018 — Qualified Mortgage Bonds – Current Refunding/ Replacement Refunding Structure
- 06/29/2018 — Universal Cap under Treasury Regulation Section 1.148-6(b)(2)
- 06/15/2018 — "Deep Discount": Effect on Exempt Facility Bonds Compliance
- 04/12/2018 — Rebate & Yield Reduction: Required Payment Dates for Interim Computation Dates
- 04/12/2018 — Rebate & Yield Reduction: Next Required Computation Date
- 04/12/2018 — Rebate & Yield Reduction: Use of Interim Computation Dates in Late Rebate Calculations
- 01/29/2018 — Determining if a Guaranteed Investment Contract was Purchased at Fair Market Value
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. To provide feedback on a specific issue snapshot, please send an email to tege.public.feedback@irs.gov 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.