Exempt Organizations Not Required To File Annual Returns: Integrated Auxiliaries of Churches
other · Treasury · Rule · Published 1995-12-20 · Effective 1995-12-20 · 60 FR 65550
Document
Document number
95-30839
Federal Register citation
60 FR 65550
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-12-20
Effective date
1995-12-20
Treasury docket
TD 8640
Abstract
This document contains final regulations that exempt certain integrated auxiliaries of churches from filing information returns. These regulations incorporate the rules of Rev. Proc. 86-23 (1986-1 C.B. 564), into the regulations defining integrated auxiliary for purposes of determining what entities must file information returns. The new definition focuses on the sources of an organization's financial support in addition to the nature of the organization's activities.