Overview of Tax Rules Applicable to Exempt Organizations Engaged in Television Ministries: Scheduled for a Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means on October 6, 1987U.S. Government Printing Office, 1987 - 13 lappuses |
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2d Cir 9th Cir aff'd ance APPLICABLE TO EXEMPT associations of churches business income tax charitable organization church for Federal Church of Scientology church tax inquiry Comm'r Committee on Taxation congregations constituted a church constitutes intervention deductible determination employees ENGAGED IN TELEVISION estate taxes excessive compensation exclusion exempt function EXEMPT ORGANIZATIONS ENGAGED exempt purpose exemption application Federal income tax Foundation of Human gious Helvering income tax purposes inquiry and examination inquiry or examination Internal Revenue Code issues Joint Committee legislation lobbying activities minister organiza organization's exempt pur OVERVIEW OF TAX percentage political activity political and lobbying political campaign prohibition on inurement reasonable compensation receive tax-deductible contributions regularly carried relevant religious organization rental allowance service-provider Subcommittee substantially related supra Tax Court TAX RULES APPLICABLE tax status tax-exempt organization tax-exempt status taxpayer television ministries tion trade or business Treas UBIT unrelated business income unrelated trade
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8. lappuse - ... trade or business, (2) such trade or business is regularly carried on by the organization, and (3) the conduct of such trade or business is not substantially related (other than through the production of funds) to the organization's performance of its exempt functions.
1. lappuse - Any cemetery corporation chartered solely for burial purposes and not permitted by its charter to engage in any business not necessarily incident to that purpose, is exempt from income tax, provided that no part of its net earnings inures to the benefit of any private shareholder or individual.
8. lappuse - For purposes of this section, the term "trade or business" includes any activity which is carried on for the production of income from the sale of goods or the performance of services. For purposes of the preceding sentence, an activity does not lose identity as a trade or business merely because it is carried on within a larger aggregate of similar activities or within a larger complex of other endeavors which may, or may not, be related to the exempt purposes of the organization.
9. lappuse - ... functions, the gross income attributable to that portion of the activities in excess of the needs of exempt functions constitutes gross income from the conduct of unrelated trade or business.
2. lappuse - ... church: (1) a distinct legal existence; (2) a recognized creed and form of worship; (3) a definite and distinct ecclesiastical government; (4) a formal code of doctrine and discipline; (5) a distinct religious history; (6) a membership not associated with any other church or denomination; (7...
6. lappuse - ... not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
8. lappuse - Hence, for example, specific business activities of an exempt organization will ordinarily be deemed to be "regularly carried on" if they manifest a frequency and continuity, and are pursued in a manner generally similar to comparable commercial activities of nonexempt organizations.
8. lappuse - Where an activity carried on for profit constitutes an unrelated trade or business, no part of such trade or business shall be excluded from such classification merely because it does not result in profit.
7. lappuse - Staff of the Joint Committee on Taxation, General Explanation of the Tax Reform Act of 1976, 94th Cong., 2d Sess.