An overview of filing requirements for tax-exempt organizations

Langsam, Sheldon A.; Kreuze, Jerry G.
October 1993
CPA Journal;Oct93, Vol. 63 Issue 10, p62
Academic Journal
Presents an overview of filing requirements for tax-exempt organizations. Internal Revenue Service (IRS) forms required to obtain tax-exempt status; Types of organizations exempted from filing Form 990 or Form 990EZ; Organizations required to provide supplementary information; Taxation of unrelated business income; Deadlines for filing; Penalties.


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