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Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship

Federal Register, March 1, 2000, Page 11012


Internal Revenue Service


Withdrawal of previous proposed rules, notice of proposed rulemaking and notice of public hearing.


This document contains proposed regulations relating to the tax treatment of sponsorship payments received by exempt organizations. The Taxpayer Relief Act of 1997 amended the Internal Revenue Code to provide that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments. This action affects exempt organizations that receive sponsorship payments. This document provides notice of a public hearing on these proposed regulations. This document also withdraws proposed rules published on January 22, 1993.


Written or electronic comments must be received by May 30, 2000. Outlines of topics to be discussed at the public hearing scheduled for June 21, 2000, at 10 a.m. must be received by May 31, 2000.


Mail comments to CC:DOM:CORP:R (REG-209601-92), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Or submit comments directly to the IRS Internet site at

Further Information

Stephanie Lucas Caden, (202) 622-6080 (not a toll-free number).