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Section 4942 imposes an excise tax of 30 percent on the undistributed income of most domestic private foundations, excluding private operating foundations. A private foundation can avoid the excise tax on certain undistributed income if an amount set aside for a specific project is treated as a qualifying distribution.

Sample questions - Mortgage foreclosure assistance organization applying for exemption as hospital

Topic No. 557 Additional Tax on Early Distributions from Traditional and Roth IRAs

Topic no. 407, Business income

The path to a secure retirement is choosing the right retirement plan. We¡¯ll help you along the way! We¡¯ll help you along the way!

Retirement Topics - Contributions

Informational posters, guides and toolkits to help people understand the new Inflations Reduction Act of 2022 tax credits.

The Statistics of Income (SOI) Bulletin is issued quarterly by the Statistics of Income Division of the Internal Revenue Service. The report provides the earliest published annual financial statistics obtained from the various types of tax and information returns filed, as well as information from periodic or special analytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax administrators. Selected historical and other data tables, previously published in the spring issue of the Bulletin are now only available on SOI¡¯s pages of the IRS Website.

The International Visitors Program (IVP) provides government officials from other countries with an opportunity to meet in the United States with IRS subject matter experts to hear clear and concise overviews of the U.S. Internal Revenue Services' programs and policies.

During the Frozen Plan Amendments project, the Employee Plans Compliance Unit looked at whether sponsors of frozen defined benefit plans had amended their plans for the Economic Growth and Tax Relief Reconciliation Act of 2001.