Source: http://federaltaxissues.nacubo.org/government-documents-1.3117202?qr=1
Timestamp: 2019-11-12 14:28:28
Document Index: 381990876

Matched Legal Cases: ['§4958', '§409', '§1', '§1', '§1', '§1', '§1', '§1', '§1']

See also IRS Form 990: Commentary, Forms and Instructions
IRS Exempt Organizations, Colleges and Universities Compliance Project Interim Report – May 7, 2010
Unrelated Business Income (see Section 100)
Taxation of Tax-Exempt Organizations’ Income from Corporate Sponsorship: Final Regulations (April 25, 2002)
Private Inurement and Excess Benefit Transactions (see Section 300)
Excise Taxes on Excess Benefit Transactions (Intermediate Sanctions): Final Regulations (Jan. 23, 2002)
Automatic Excess Benefits under IRC §4958
Rebuttable Presumption Checklists
Governance Check Sheet (Examination materials)
Guide Sheet for Completing Governance Check Sheet Governance of Charitable Organizations and Related Topics
Payments to Nonresident Aliens (see Section 500)
IRS Publication 515, Withholding ofTax on Nonresident Aliens and Foreign Entities
Notice 2005-76, Withholding on Wages of Nonresident Alien Employees Performing Services Within the United States (Nov. 14, 2005)
IRS Form 1040NR-EZ and Instructions: U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents
IRS Form 1040NR and Instructions: U.S. Nonresident Alien Income Tax Return
IRS Form 1042: Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
IRS Form 1042-T: Annual Summary and Transmittal of Forms 1042-S
IRS Form W-7: Application for Individual Taxpayer Identification Number
IRS Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Withholding
IRS Form W-9 and Instructions for Requester
IRS Form 8233: Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Limitations on Lobbying and Political Activity (see Section 700)
Rev. Rul. 2007-41, Exempt Organization Involvement in Political Campaigns 2007-IRB 1421 (June 18, 2007)
IRS Form 5768: Election/Revocation of Election
Guidance Relating to the Lobbying Disclosure Act of 1995, as Amended
Lobbying Registration and Reporting Forms
Payroll and Employment Taxes (see Section 900)
Student FICA Exception: Final Regulation (Dec. 21, 2004)
26 CFR 31.3121(b)(2)-1, Domestic service performed by students for certain college organizations
26 CFR 31.3131(b)(10)-2, Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.
26 CFR 31.3306(c)(10)-2, Services of student in employ of school, college, or university.
Rev. Proc. 2005-11, Student FICA Tax Exception (Jan. 10, 2005)
Notice 2004-12, Student FICA Exception, 2004-10 IRB 556 (Mar. 8, 2004)
Rev. Proc. 98-16, Student FICA Tax Exception (Feb. 2, 1998)
Payments Made by Reason of a Salary Reduction Agreement: Final Regulations (Nov. 19, 2007)
Reporting and Wage Withholding Under IRC §409A
Scholarships, Fellowships, and Grants (see Section 1100)
Notice 87-31, Amendments to Section 117, Relating to the Exclusion of Scholarships from Gross Income
Fringe Benefits Issues (see Section 1300)
IRS National Office Field Service Advice, FSA 200231016: Tuition Reduction as a Working Fringe Benefit
IRS Chief Counsel’s Office, Graduate Tuition Waivers as Taxable Fringe Benefits
Tax Exempt Bonds (see Section 1500)
IRS Rev. Proc. 97-13 (Management Contracts), as modified by Rev. Proc. 2001-39
IRS Rev. Proc. 2007-47 (Research Contracts)
Voluntary Closing Agreement Program for Tax-Exempt Bonds and Tax Credit Bonds
Charitable Contributions (see Section 1700)
IRS Publication 1771: Charitable Contributions—Substantiation and Disclosure Requirements
Notice 2006-109, Interim Guidance Regarding Supporting Organizations and Donor Advised Funds
Joint Ventures (see Section 1800)
Rev. Rul. 2004-51, Ancillary Joint Ventures (June 1, 2004)
Rev. Rul. 98-15, ‘Whole Hospital’ Joint Ventures (Mar. 23, 1998)
The American Opportunity Tax and Lifetime Learning Credits; Other Education Credits and Deductions (see Section 2100)
Hope and Lifetime Learning Credits: Final Regulations (Dec. 26, 2002)
Information Reporting for Qualified Tuition and Related Expenses, 26 CFR §§1.6050S-1 and 1.6050S-2
26 CFR §§1.6050S-1
26 CFR §§1.6050S-2
IRS Form W-9S: Request for Student’s or Borrower’s Social Security Number for Certification, (Rev. March 2008)
Student Loan Interest Deductions (see Section 2300)
Information Reporting for Interest Payments on Qualified Education Loans, 26 CFR §§1.6050S-3 and 1.6050S-4
26 CFR §1.6050S-3
26 CFR §1.6050S-4
Deduction for Interest Paid on Qualified Education Loans: Final Regulations, 26 CFR §1.221-1 (May 7, 2004)
Preparing for and Managing an IRS Audit (see Section 2500)
IRS College and University Examination Guidelines (Announcement 94-112, August 1994)
Instructions for Completing IRS Form 990-T (see Section 2700)
Notice 2007-45, Guidance Regarding Public Inspection of Unrelated Business Income Tax Returns (May 29, 2007)