M 

Mailing list exchanges: November 1996, February 1995, January 1993

Major gift opportunities and techniques: November 2011, October 2011, September 2011,
August 2011

Management companies: January 2018, November 2016

Mandatory gifts: October 2010

Market segment research program, IRS, March 2005

Mayo Clinic case: June 2020, October 2017

Media-based ministries: March 2011

Medical residents and FICA tax: March 2011

Members of clergy, gifts to: August 2019, December 2018

Membership organizations, nonexempt: June 1990, September 1987

Mergers: January 2015, December 2005

Methodology test: May 2007, August 2006

Military Family Tax Relief Act of 2003: January 2004

Minister audit guide, IRS" October 2009

Ministerial exception:  July 2018, March 2012

Minnesota attorney general rebuked: October 2005

Mission-related investing: November 2015

Monuments, contributions of: May 2009

Museums: August 2016, May 2016, February 2016, October 2014, June 2014, September 2002, April 2000, March 2000, September 1997, August 1996, February 1996, March 1986

      N

NAACP IRS audit, May 2005, April 2005, February 2005, January 2005

National Commission on Fiscal Responsibility and Reform: October 2011, February 2011

Nature Conservancy, The: August 2005

Neighborhood land rule: February 2006

Noncash contributions: October 2012

Nonprofit, concept of: August 2005


      O

 

Omnibus Budget Reconciliation Act of 1990: December 1990, November 1990, October 1990, September 1990

Omnibus Budget Reconciliation Act of 1993: September 1993

Omnibus Consolidated and Emergency Supplemental Appropriations Act: December 1998

Online activities and tax exemption: January 2011

Operating educational organizations: September 1984, March 1984

Operational test: April 2005, March 2005, January 2003

Organizational form, requirement of: October 2015

Organizational tests:

    In general:  June 2017, February 2004, December 1989

    Private foundations: November 1985

    Social clubs, March 2005

Overstating of cases, by IRS: August 2010, May 2010


      P
Parsonage allowance: May 2019, December 2017, January 2017, January 2014, February 2011, August 2010, August 2009, July 2002, June 2002, May 2002, April 1984

Partial interest rule: May 2006

Partnership audit regime, IRS: January 2017

Partnerships, tax-exempt organizations in: September 2002, December 1999, December 1996, September 1995, April 1995, November 1994, August 1993, February 1993, February 1990, August 1989, October 1986, June 1986, September 1986, May 1984, April 1984, January 1994

Patient Protection and Affordable Care Act: January 2021, March 2020, July 2019, February 2019, October 2013, August 2012, December 2011, November 2011, May 2011, Aprill 2011, February 2011, October 2010, August 2010, June 2010, May 2010

Patriotism, as charitable purpose: December 1993

Penalties: May 1988, April 1988

Pension Equity Funding Act of 2004: June 2004

Pension Protection Act of 2006: February 2013, November 2006, October 2006 (detailed summary of provisions), September 2006

Personal benefit contracts (see Charitable split-dollar life insurance plans)

 

Pet therapy, as charitable activity: July 2017

Philanthropic business: January 2018

Philanthropists, insurance on lives of: July 2005, April 2005

Philanthropy Protection Act: January 1996

Physician recruitment: June 1997, May 1995, April 1995, November 1994

Pigouvian taxes: April 2020

Plain Writing Act of 2010: January 2011, December 2010, May 2010

Planned giving: March 1986

Pledge of Allegiance: February 2006, October 2005, August 2004, May 2004, March 2004, September 2003, April 2003, August 2002

Pledges, charitable, litigation to enforce, December 2004

Political activities referral committees: September 2015

Political campaign activities: May 2021, August 2015, February 2015, July 2015, May 2014, February 2014, June 2009, May 2009, October 2008, September 2006, August 2006, May 2006, April 2006, March 2006, September 2005, July 2005, January 2005, November 2004, September 2004, August 2004, July 2004, July 2002, April 2002, January 2001, December 2000, July 2000, April 2000, October 1999, June 1999, April 1999, February 1997, November 1996, September 1996, July 1996, May 1996, February 1996, September 1995, June 1995, March 1995, January 1995, December 1994, February 1994, December 1993, June 1992, December 1991, July 1991, June 1990, September 1989, November 1988, October 1988, May 1988, April 1988, November 1987, September 1987, July 1987, February 1987, October 1986, June 1986, December 1985, September 1985

Political contributions, ban on: October 2012, August 2011, August 2003

Political contributions, limits on: September 2006, April 2006

Political organizations: June 2016, October 2011, June 2007, December 2005, October 2005, October 2004, July 2004, April 2004, September 2003, July 2003, January 2003, November 2002, April 2002, August 2001, May 2001, March 2001, October 2000, September 2000, August 2000, July 2000, May 2000, February 2000, August 1999, January 1999, January 1998, March 1996, August 1994, December 1992, November 1992, May 1992, January 1988

Political subdivisions: April 2016, March 2002, June 1991

Pooled income funds: August 2012, September 2003, January 1997, October 1996, August 1994, June 1993, February 1993, December 1992, August 1990, September 1989, January 1989, October 1985, July 1985, June 1985

Postal rates: April 1986, March 1986

PPA Switcheroo: April 2007

Preparer tax identification number: May 2011

Primary purpose rule: June 2020, October 2019, October 2010, August 2006

Priority Guidance Plans, Treasury and IRS:

    2003-2004: April 2004, September 2003

    2004-2005: February 2005, September 2004

    2005-2006: October 2005

    2006-2007: May 2007, November 2006

    2009-2010: May 2010, February 2010

    2010-2011: February 2011

    2011-2012: July 2012, November 2011

    2012-2013: July 2013, April 2013, January 2013

    2013-2014: January 2014, October 2013

    2014-2015: April 2015, November 2014

    2015-2016: July 2016, April 2016, October 2015

     2016-2017: October 2016

     2017-2018: December 2017

     2018-2019: January 2019, July 2018

Private benefit doctrine: January 2021, January 2020, October 2018, October 2017, July 2017, July 2016, March 2015, January 2015, December 2014, May 2014, February 2014, February 2012, December 2011, October 2011, January 2010, April 2009, June 2007, November 2006, May 2006, November 2005, February 2005, June 2001, September 2000, June 1996, January 1990, August 1989, April 1989, October 1984

Private foundations:

    Administrative expenses, IRS study of: June 1990

    Disaster relief grants: June 2003

    Disclosure rules: March 2000

     Disqualified persons: October 2017

 

     Excess business holdings: November 2017

    Foreign charities, grants to: December 2015, November 2012, December 1992

    Funding of: August 2006

    In general: October 2019, July 2017, November 2016, October 2016, September 2016,
     January 2015, November 2014, October 2014, August 2012, October 2011, August 2011,
     September 2010, April 2010, December 2003, February 2004, October 2003, February 1998,
    May 1996, April 1996, August 1994, October 1993

    Insurance, indemnification and: February 1995

    Intermediate sanctions and: July 2002

    Lobbying by: March 1989

    Media and: August 1998

    Payout rules: September 2018, June 2005, November 2004, June 2004, March 2004,   
     September 2003, August 2003, July 2003, March 2000, November 2001, March 1994, May
     1993, February 1988, April 1997

    Personal services exception: March 2004, June 2003

    Private benefit and: June 2001

    Program-related investments: July 2018, June 2012, May 2006, February 2000

    Qualifying distributions: November 2017, August 2004, July 2004

    Set-asides: September 2017, March 2012

    Taxable expenditures: October 2018, January 2018, August 2017, March 2017, April 2006

      Tax on investment income: June 2004, February 2002, December 1999, December 1998,      July 1998, July 1989, August 1985, May 1985

    Terminations: January 2013, May 2006, April 2006, October 2004, March 2003, July 2002,
     December 1984

Private inurement doctrine: October 2018, October 2017, February 2017, December 2016, July 2016, March 2016, January 2016, August 2015, September 2014, January 2014, November 2012, July 2012, May 2012, April 2012, December 2011, September 2010, January 2010, June 2007, April 2007, December 2005, November 2005, September 2002, April 1999, November 1998, September 1998, August 1998, April 1998, January 1998, September 1996, June 1996, January 1995, December 1994, June 1994, April 1994, January 1994, October 1993, July 1993, November 1991, March 1989, December 1988, May 1987, November 1986, February 1984,
Private operating foundations: October 2004, October 1986

Private schools: July 2019, April 1990, June 1986, December 1985

Private schools, racial discrimination by: July 2019, October 2005

Professional solicitors: April 1994

Program-related investments: July 2016, December 2014, June 2012, January 2012, May 2010, December 2003, May 1999, November 1989

Property, gifts of: February 2004

Protecting Americans from Tax Hikes Act of 2015: January 2017, September 2016, February 2016

Public charity miscellany: December 2005

Public charity status shuffle, IRS: January 2007

Public interest law firms, April 2005

 

Public policy doctrine: March 2021

Public support rules: May 2020, December 2000, October 2000, April 1989, October 1988, May 1986, January 1994

Publication 78, IRS: June 1990

Publishing organizations: April 2012

Pulpit Freedom Sunday: December 2011


      Q

Qualified appreciated stock: March 2007, July 2002, May 2001

Qualified disclaimer: October 2010

Qualified Opportunity Funds: December 2018

Qualified Opportunity Zones: April 2020, February 2020, December 2018

Qualified tuition plans: April 2016, July 2015, April 2015, September 2003, June 2003, May 2003, October 2002, February 2002, August 2001, March 1999, October 1998, August 1998, May 1998

Quantication of exempt functions: June 2016, March 2014, February 2014

 

Quasi-governmental entities: May 2017, October 2016

Quid pro quo contributions: August 2006, February 1997, September 1995

      R

 

Raffles: February 2000, February 1991, July 1989

Record-keeping requirements, donors': July 2016, May 2016

Recreational organizations: December 1999, November 1994, February 1987, January 1987, July 1985, September 1984

Redundancies and the law of tax-exempt organizations: October 2005

Regional health information organizations: February 2013, June 2009

Religious Freedom Restoration Act: November 2016, September 2015, January 2015, April 2006

Religious Land Use and Institutionalized Persons Act: September 2005, May 2005

Religious orders: May 2019, May 2019, May 1991, January 1990, August 1985

Religious organizations, in general: May 2021, December 2006, February 2003, September 2002, July 2002, August 2001, November 1989, October 1989, August 1988, April 1987, December 1986, November 1986, October 1986, August 1986, July 1986, April 1986, January 1986, October 1985, September 1985, July 1985, June 1985, May 1985, March 1985; December 1984, November 1984, September 1984, January 1984

Religious organizations, IRS tax guide for: November 2008

Religious organizations, unconstitutionality of tax exemption for: June 2002, July 1990, January 1989, June 1988

Remainder trusts:

    Division of: September 2008

     Unrelated income of: August 2008

Rental income exclusion: June 2020, January 2017, December 1997, April 1997, April 1993

Reorganizations: February 1998, January 1997, August 1989, July 1986

​

Research, in general: June 2021

Research, scientific: September 2003, December 1985, September 1985

Responsible persons: September 2018, July 2018, June 2009

Restaurant, no exemption for: January 2011

Restructuring: July 2012

Retreat centers: August 1986

Retroactive tax regulation; September 2006

Revenue Act of 1987: March 1988, February 1988, December 1987

Revenue Reconciliation Act of 1993 (proposed): June 1993

Revenue Reconciliation Act of 1995 (vetoed): January 1996

Risk management pools: December 2009

Royalty exclusion: January 2017, March 2006, August 2002, May 2002, February 2002, April 2001, June 2000, December 1999, August 1999, May 1999, August 1998, July 1998, January 1998, April 1997, October 1996, August 1996, April 1996, March 1996, March 1995, November 1994, October 1994, July 1994, July 1993, September 1990, April 1990

Rural electric cooperatives: September 2001, July 1996, June 1996


      S

S corporation stock:

    Gifts of: April 1997

    Ownership of: July 1995

Saga concerning IRS processing of applications for recognition of exemption: October 2013, September 2013, August 2013, July 2013
 

Sales taxation: February 2019

Sales tax exemptions: June 2006, June 2002, March 1990, December 1989, August 1989, June 1988

SALT tax cap workaround regulations: September 2019, November 2018, July 2018

Same-sex marriage, U.S. Supreme Court opinion about: September 2015

Sarbanes-Oxley Act of 2002: September 2010, October 2002

Scholarships: February 2012, August 2010, May 2002, August 2000, October 1995, August 1994, August 1989, August 1988, June 1987, December 1986, October 1986, June 1986, August 1985, April 1985, January 1985, October 1984

Science, definition of: February 2006

Section 306 stock: November 1989, June 1987

Selective prosecution: September 1997

Self-dealing rules:  January 2021, April 2020, June 2019, August 2017, July 2017, February 2017, December 2016, August 2016, May 2015, August 2014, February 2014, June 2010, August 2006, March 2006, February 2006, March 2005, January 2005, October 2004, August 2004, July 2004, April 2004, October 2003, May 2003, April 2003, October 2002, February 2002, November 2001, October 2001, July 2001, February 2001, July 2000, February 2000, December 1999, December 1998, July 1998, April 1998, March 1998, February 1998, August 1994, November 1997, October 1997, April 1997, September 1996, June 1996, May 1996, March 1996, February 1996, November 1995, March 1994, April 1992, March 1992, January 1992, December 1990, September 1990, November 1989, August 1988, January 1987, June 1986, January 1986, November 1985, September 1985, September 1984, April 1984

Services, provision of: May 2001, March 1999, October 1998, May 1998, May 1997, October 1996, April 1996, December 1992

Single-member LLCs: November 2011, September 2010

Slain Officer Family Support Act: June 2015

Small Business Administration: June 2020

Small Business Job Protection Act of 1996: October 1996, July 1996

Smithsonian Institution: June 2007, May 2007, April 2007

Social clubs: December 2018, November 2017, October 2017, March 2016, October 2014, June 2012, April 2010, November 2005, October 2005, June 2005, March 2005, September 2004, September 2003, June 2002, November 2001, October 2001, July 1998, October 1997, March 1996, May 1995, October 1994, April 1991, January 1991, March 1990, October 1986, September 1986, May 1986, March 1986, February 1986, November 1985

Social enterprise: January 2011, October 2003

Social welfare organizations:

    In general: December 2017, November 2017, February 2015, February 2014, October 2013, September 2013, Auguest 2013, July 2013, August 2012, June 2012, September 2006, February 2006, July 2004, September 2003, August 1999, January 1998, September 1996, November 1995, March 1988, December 1986

       As political parties: December 2018

      Notice requirement: September 2019, September 2016, March 2016

Sororities: October 2014, April 1987, March 1986, June 1985

Special Emphasis Program, IRS: March 1989

Split-interest trusts: July 2014, June 2012, September 2002, May 2001, August 1985, June 1984, April 1984

Sports organizations: June 1989, January 1987

Spousal election rules: April 2006, June 2005

Standing to sue: June 2007

State action doctrine: April 2001

State charitable solicitation acts:

    Arkansas: March 1997, November 1991, October 1991

    California: October 1993

    Colorado: October 1989

    Connecticut: December 1986

    Florida: October 1992, June 1992, September 1989

    Illinois: December 1991, November 1991, September 1989, August 1984

    Maine: July 1991, July 1985

    Maryland: November 1994, July 1990, November 1985

    Michigan: January 1997, December 1996

    Mississippi: March 1997, January 1997

    Model: May 1986, November 1985

    Nebraska: January 1997

    New Jersey: August 1994

    New York: December 1986, April 1986, January 1986

    Oregon: October 1992, October 1985

    Pennsylvania: February: 1997

    Tennessee: February 1989

    Texas: September 1991

    Utah: March 2000, November 1998, May 1990

    Virginia: October 1987, December 1986

State officials, IRS disclosure of information to: May 2011, October 2006

Statistics, nonprofit sector: November 2017, October 2016, May 2016, August 2015, July 2014, February 2014, September 2013, August 2013, April 2013, October 2012, July 2012, March 2012, August 2010, September 2009, February 2007, December 2006, September 2006, September 2005, November 2004, September 2004, October 2003, August 2003, September 2002, August 2002, May 2002, July 2001, July 2000, July 1999, January 1999, July 1998, July 1997, July 1995, May 1995, December 1994, July 1993, May 1993, December 1992, August 1990, July 1987, October 1986, August 1986, April 1986, July 1984

Step transaction doctrine: April 1993

 

Stiftungs: June 2021, February 2020

Stock options, gifts of: December 2005

Streamlined application for recognition of exemption (Form 1023-EZ): May 2017, April 2017, March 2016, February 2016, September 2015, August 2015, June 2015, February 2015, September 2014, June 2014

Structural tax reform, impact of: April 1997, November 1996, September 1996

Subsidiaries, accumulation of assets in: November 2004

Subsidiaries, for-profit: April 2020, January 2017, March 2015, May 2014, August 2011, January 2011, April 2006, October 2004, February 2003, November 2002, September 2002, May 2002, March 2002, February 2002, November 2001, May 2000, April 1997, February 1997, March 1995, November 1994, November 1993, April 1993, February 1990, July 1989, April 1987, August 1986, April 1986, October 1985, May 1985

Substantial compliance doctrine: December 2016, November 2016

Substantial contributor, definition of: April 2002

Substantiation requirements, gift:

    In general: October 2018, September 2018, July 2018, November 2017, October 2017,
     May 2017, March 2017, May 2016, September  2015, April 2013, July 2012, March 2012,
     May 2010, February 2007, January 2006, April 2005, February 2005, September 2004,
     September 2002, July 2002, May 2002, February 1997, September 1995, July 1994,
     February 1994, October 1993, May 1993, October 1988,  July 1988, March 1986, 
     February 1986, February 1985, January 1985

    Proposed and withdrawn alternative method: March 2016, February 2016, November
     2015

Successors, nonprofit: April 2019, December 2015

Supporting organizations:

    In general: January 2017, January 2015, September 2011, August 2011, March 2009, July
     2006, February 2006, January 2006, July 2005, February 2005, June 2004, February 2003,
     October 2001, January 2001, November 1999, March 1999, December 1997, April 1997,
     May 1995, December 1994, November 1993, May 1993, April 1993, July 1990, December
    1989, February 1986

     Excess business holding rules: January 2017

    Government entities as supported organizations: April 2013, February 2013

    Pension Protection Act law changes: December 2009, May 2007, March 2007, February
    2007, October 2006

    Post-PPA regulations: April 2016, March 2016, March 2014, February 2013, May 2010, December 2009

Surtax exemption: May 1995

Sweepstakes programs: June 2000, February 1991, June 1984

      T

Tax Cuts and Jobs Act: July 2019, June 2018, February 2018, January 2018, December 2017, November 2017

Taxable nonprofit organizations: August 2017

Tax Exempt Hospitals Responsibility Act of 2006 (proposed): February 2007

Tax Extenders Act of 2009: August 2010, May 2010, February 2010

Tax Increase Prevention Act of 2014: February 2015

Tax rates: December 2015, January 2015, January 2014

Tax regulations, judicial standard for review of: March 2011

Tax regulatory process statement, Treasury: May 2019

Tax-exempt entity leasing rules: November 2011

Tax-exempt organization reform proposals:

    Administration's FY 2006 budget proposals, April 2005

    House Ways and Means Committee hearings: August 2005, June 2005

    Independent Sector Nonprofit Panel proposals, August 2005, July 2005, May 2005

    Joint Committee on Taxation staff proposals, April 2005

    Senate Finance Committee hearings: August 2005, June 2005, August 2004

    Senate Finance Commuttee staff proposals, August 2004

Tax exemption:

    Governmental benefit, as: October 2001

    Revocation of: August 2011, June 1990

    Suspension of: January 2004

Tax expenditures: March 2020, April 2017, February 2016, May 2013, April 2012, May 2011, March 2011, February 2011, March 2010, January 2009, July 2008, November 2007, March 2005, February 2004, February 2003, March 2002, March 2000, February 1999, February 1998, January 1997, March 1995, January 1995, March 1994, February 1993, March 1985, December 1984

Taxable nonprofit organizations: August 2007

Tax fraud and Form 990: November 2011

Tax Increase Prevention and Reconciliation Act of 2006: July 2006

Tax law reforms (proposed): September 2016, August 2013, July 2013, December 2005

Tax law reform (2017): December 2017, November 2017

Tax Reform Act of 1984: September 1984, July 1994, June 1994, May 1994, April 1984, December 1983

Tax Reform Act of 1986: June 1987, November 1986, October 1986, September 1986, August 1986, July 1986, June 1986, May 1986, April 1986, March 1986, February 1986, January 1986, December 1985, November 1985, October 1985, July 1985, June 1985, April 1985, March 1985

Tax Reform Act of 2014 (proposed): April 2014

Tax regulations, judicial review of: March 2011

Tax Relief Act of 2005 (Senate-passed): January 2006

Tax Relief and Health Care Act of 2006: February 2007, May 2008

Tax Relief, Simplification, and Equity Act of 2003: May 2003

Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010: March 2011, February 2011

Tax shelter regulations: October 1984

Tax shelters and tax-exempt organizations: December 2019, July 2019, June 2019, November 2015, September 2010, April 2008, September 2006, July 2006, January 2006, December 2004, June 2004, May 2004, August 2003, July 2003

Taxable expenditure rules: January 2016, October 1999, July 1999, December 1998, October 1998, January 1997, December 1996, November 1994, October 1992, August 1989, May 1989, November 1987, June 1987, January 1987, August 1986, December 1985, April 1984

Taxpayer Advocate Service: August 2009

 

Taxpayer Certainty and Disaster Relief Act of 2019: March 2020

 

Taxpayer First Act: March 2021, August 2020, September 2019, June 2018

Taxpayer Protection and IRS Accountability Act (proposed): August 2003

Taxpayer Refund and Relief Act of 1999 (vetoed): November 1999, October 1999, September 1999

Taxpayer Relief Act of 1997: September 1997, August 1997

Taxpayer Relief Act of 1998: November 1998

Tax-exempt entity leasing rules: September 1995, March 1986, August 1985

TE/GE FY 2017 Work Plan: December 2016

Technical advice: March 2007

Technical Corrections Act of 1985: May 1985

Technical Corrections Act of 1988: December 1988, November 1988, October 1988, August 1988, July 1988

Technology transfer: September 2003, January 1994, December 1993, February 1986

TE/GE fiscal year 2016 work plan: December 2015

TE/GE fiscal year 2015 Program Letter: January 2015

TE/GE Reporting and Electronic Examination System: April 2010

Telemarketing proposal: April 2002

Telephone cooperatives: November 2002, February 1999, December 1992, October 1992

Telephone tax refund procedures: April 2007, January 2007

Terrorism, victims of, assistance to: February 2003, November 2002, October 2002, May 2002, February 2002, January 2002

Third-party exemption litigation: August 2004

Timing of, charitable gift: April 2006

Title-holding companies: March 2016, March 1996, March 1989, February 1987

Trade shows: May 2005, February 2005, October 2003

Transferree liability, and exempt organizations: May 2012

Travel tours: April 2000, April 1999, June 1998, December 1997, March 1997, September 1990

Truth in Fund Raising Act (proposed): February 1990

Tuition payments not gifts: March 2006

Tuition programs: April 2016

Tuition reduction programs: September 2010, August 1986

2016 Preventing IRS Abuse and Protecting Free Speech Act (passed House): August 2016


      U

Uncertain tax positions, reporting of: May 2011

Unincorporated nonprofit associations act: November 1992

Unreimbursed charitable expenditures rules: August 2011

Unrelated business income rules:

    Advertising: December 2011

    Business, definition of: October 2001, August 2001

    California tax on: September 2006, September 2005

    Case study: September 1997

    Certification (proposed): January 2006

    Computation of tax: March 1998, February 1998, May 1985

    Corporate services: May 2001

    and Credit unions: June 2014

    and Educational institutions: September 2016, July 2013, April 2011, July 2010, September
    2006

    Expense allocation: September 2016, July 2013, July 2010, June 1984

    and Fundraising: January 2016

    Foreign source income: August 2006

    Fragmentation rule: August 2001, October 2000, January 1997

     Fringe benefit rules (repealed): February 2019

    Fundraising programs: September 2001, August 1987, December 1984, April 1984,
     December 1983

    In general: August 2014, April 2014, September 2006, May 2006, September 2002, August
     2000, August 1998, January 1998, December 1996, August 1996, July 1996, June 1996,
     May 1996, April 1996, February 1996, December 1995, March 1995, February 1995,
     November 1994, October 1994, October 1993, September 1993

     Indebtedness, definition of: December 2017

    and hospitals: September 2014

    and museums: October 2014

 

     Multiple unrelated businesses: November 2018

    Preparatory time: June 1997

     Private foundations: February 2019, March 2017

    Profit motive requirement: March 1989

    Regularly-carried-on rule: August 2010

    Revisions, proposed: June 1990, May 1990, April 1990, November 1989, July 1989, January
    1989, October 1988, August 1988, July 1988, June 1988, May 1988, December 1987,
     August 1987, July 1987, June 1987, May 1987

    Services, sale of: March 2009

    Social clubs and: April 2010, September 2004, February 2001, May 1995, March 1993,
     August 1989, April 1988, November 1987, July 1987

    Statistics: May 2017, February 2014, July 2012

    State law: September 2005

Unrelated debt-financed income rules: September 2009, October 2004, July 2000, July 1996, March 1996, December 1995, July 1994, March 1994, February 1993, July 1990, June 1987

Unusual grants: March 2019, August 2016, June 2015, April 2015, November 2012, November 2004

Use tax exemptions: June 2006, June 2002, March 1990, December 1989, August 1989, June 1988

Used vehicles, contributions of: April 2006, November 2005, February 2005, December 2004, January 2003, October 2002, November 1999

User fees: August 2016, April 1990


       V

Vacation homes, gifts of use of: July 1989

Valuation issues: May 2017, April 2016, August 2014, December 2012, October 2010, January 2009, March 2006, September 2004, March 2002, September 2001, July 2001, January 2000, December 1997, September 1994, April 1994, October 1993, September 1993, November 1992, March 1989, February 1989, October 1988, November 1987, April 1987, December 1986, October 1986, April 1986, February 1986, December 1985, September 1985, July 1985, April 1984

Valuation tables: August 1989

Veterans' organizations: March 2021, November 2009, July 1998, January 1998, August 1991, January 1988, November 1984

Virtual currency, giving of: April 2020

Voluntary employees' beneficiary associations: April 2017, March 2016, June 2015, February 2013, August 2012, September 2011, April 2010, February 2010, January 2009, November 2006, December 2005, August 2003, December 2002, September 2002, January 2001, January 1999, December 1992, December 1991, September 1990, October 1988, January 1988, September 1987, May 1987

Volunteers, business conducted by: February 2006


      W


Watchdog agencies: May 2003, July 2002, April 2002, November 2000, February 1986

Websites, of tax-exempt organizations: August 2017, April 2003

Website rebates, as charitable contributions: December 2001

Whaling expenses substantiation rules: January 2007

Whole hospital joint ventures: August 2004, July 2004, May 2004, August 2002, May 1998,
April 1998

Working Families Tax Relief Act, December 2005