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Publication 5581, Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942 - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code (Code) and do not fall into any of the public charity statuses under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

Publication 5584, Exempt Organizations Technical Guide TG 61 Taxes on Investments which Jeopardize Charitable Purposes IRC 4944 - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and don¡¯t fall into any of the public charity categories under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

Publication 5579, Exempt Organizations Technical Guide TG 3-21: Private Operating Foundations - IRC Section 4942(j)(3) - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code and that don¡¯t fall into any of the public charity categories under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.

Form 8983, Certification of Partner Tax-Exempt Status for Modification Under IRC Section 6225(c)(3), is used to certify that a relevant partner in a source partnership (requesting modification of an imputed underpayment under section 6225(c)(3)) is, in the reviewed year (or taxable year for which an AAR is being filed) a domestic partner that is either a tax-exempt entity within the meaning of section 168(h)(2)(A), or a foreign partner that is exempt from tax under section 501(a), and that for the reviewed year, all or a portion of the relevant partner¡¯s distributive share of the partnership¡¯s adjustment is not subject to tax under any section of the Internal Revenue Code.

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Report on Form 1099-MISC, Miscellaneous Information, or Form 1099-NEC, Nonemployee Compensation, only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. However, nonprofit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements. Other organizations subject to these reporting requirements include trusts of qualified pension or profit-sharing plans of employers, certain organizations exempt from tax under section 501(c) or (d), farmers' cooperatives that are exempt from tax under section 521, and widely held fixed investment trusts. Payments by federal, state, or local government agencies are also reportable. See the specific instructions for each form, within these combined instructions, for the types of payments that are to be reported.