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Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship

Federal Register, April 25, 2002, Page 20433-20441

Agency

Internal Revenue Service (IRS), Treasury Department.

Action

Final regulations

Summary

This document contains final regulations relating to the tax treatment of corporate sponsorship payments received by tax-exempt organizations. The final regulations affect exempt organizations that receive sponsorship payments.

Dates

These regulations are effective April 25, 2002. APPLICABILITY DATE: These regulations are applicable for payments solicited or received after December 31, 1997.

Further Information

Stephanie Lucas Caden or Barbara E. Beckman of Office of Associate Chief Counsel (TE/GE), (202) 622-6080 (not a toll-free number).

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