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An exempt organization's website link to a sponsor's web page is an acknowledgment, not advertising, unless the sponsor's website shows an endorsement of its products by the exempt organization.
RSS] is therefore not operated exclusively for exempt purposes within the meaning of section 501(c)(3).
The salary level for exempt employees has been raised to $455, compared to $155 under the old rules.
You could run into a hard-nosed examiner who could hold that reporters are not exempt, especially in cases that involve a lot of 10:00 p.
In particular, investors may be willing to acquire equity interests in a FIE (as such interests may well be exempt from the FIE Rules, such as under the Open Market Exemption), whereas many investors will not be willing to acquire an interest in a PFIC.
However, if the product being marketed is the exempt organization itself, the proceeds will be taxable even without performing personal services.
When David Vienna, a lobbyist for the exempt workers and retirees, confronted White House officials about the plan in January 1999, they offered two justifications.
The IRS has issued, for internal purposes, a book dealing with the tax exempt status of health care organizations that is used primarily for training and auditing purposes.
Corporations are exempt recipients for this purpose; individuals and partnerships are not.