# Taxation of Tax-Exempt Organizations' Income From Corporate Sponsorship
> **IRS** · Final regulations. · Published 2002-04-25 · Effective 2002-04-25 · 67 FR 20433
## Document
- **Document number:** 02-9930
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 20433
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/04/25/02-9930/taxation-of-tax-exempt-organizations-income-from-corporate-sponsorship)
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