Travel and Tour Activities of Tax-Exempt Organizations
Federal Register, February 7, 2000, Page 5772
Internal Revenue Service
This document contains final regulations clarifying when the travel and tour activities of tax-exempt organizations are substantially related to the purposes for which exemption was granted. This action provides needed guidance for tax-exempt organizations concerning when travel tour activities may be subject to tax as an unrelated trade or business. This action affects tax-exempt organizations that engage in travel tour activities.
These regulations are effective on February 7, 2000. Applicability Date: These regulations are applicable for taxable years beginning after February 7, 2000.
Robin Ehrenberg, (202) 622-6080