Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations
other · IRS · Rule · Published 2020-05-28 · Effective 2020-05-28 · 85 FR 31959
Document
Document number
2020-11465
Federal Register citation
85 FR 31959
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2020-05-28
Effective date
2020-05-28
Treasury docket
TD 9898
Abstract
This document contains final regulations updating information reporting regulations under section 6033 that are generally applicable to organizations exempt from tax under section 501(a) to reflect statutory amendments and certain grants of reporting relief for tax- exempt organizations required to file an annual Form 990 or 990-EZ information return that have been made since the previous regulations were adopted. The final regulations affect tax-exempt organizations.