Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship
other · IRS · Rule · Published 2002-04-25 · Effective 2002-04-25 · 67 FR 20433
Document
Document number
02-9930
Federal Register citation
67 FR 20433
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-04-25
Effective date
2002-04-25
Treasury docket
TD 8991
Abstract
This document contains final regulations relating to the tax treatment of corporate sponsorship payments received by tax-exempt organizations. The final regulations affect exempt organizations that receive sponsorship payments.