Internal Revenue Service May 28, 2020 – Federal Register Recent Federal Regulation Documents

Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations
Document Number: 2020-11465
Type: Rule
Date: 2020-05-28
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.