Certain economic benefits are disregarded for the purposes of Internal Revenue Code section 4958, such as:

  • In-kind fringe benefits excluded from income under section 132
  • Certain benefits provided to volunteers, members or donors
  • Benefits provided to a charitable beneficiary
  • Benefits provided to or for the use of a governmental unit for exclusively public purposes
  • Expense reimbursements paid under an accountable plan under 26 C.F.R.. § 1.62-2(c)(2)