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Travel and Tour Activities of Tax-Exempt Organizations

Federal Register, February 7, 2000, Page 5772

Agency

Internal Revenue Service

Action

Final regulations.

Summary

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.

Dates

These regulations are effective on February 7, 2000. Applicability Date: These regulations are applicable for taxable years beginning after February 7, 2000.

Further Information

Robin Ehrenberg, (202) 622-6080

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