Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship
Federal Register, April 25, 2002, Page 20433-20441
Internal Revenue Service (IRS), Treasury Department.
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.
These regulations are effective April 25, 2002. APPLICABILITY DATE: These regulations are applicable for payments solicited or received after December 31, 1997.
Stephanie Lucas Caden or Barbara E. Beckman of Office of Associate Chief Counsel (TE/GE), (202) 622-6080 (not a toll-free number).