Travel and Tour Activities of Tax-Exempt Organizations
other · IRS · Rule · Published 2000-02-07 · 65 FR 5771
Document
Document number
00-2154
Federal Register citation
65 FR 5771
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-02-07
Treasury docket
TD 8874
Abstract
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.