# Travel and Tour Activities of Tax-Exempt Organizations
> **IRS** · Final regulations. · Published 2000-02-07 · 65 FR 5771
## Document
- **Document number:** 00-2154
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 5771
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/02/07/00-2154/travel-and-tour-activities-of-tax-exempt-organizations)
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