Overview of Internal Revenue Code Changes Affecting Tax-Exempt Organizations In Years 1986-1988.

Reviews changes made to the Internal Revenue Code by the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1987, and the Technical and Miscellaneous Revenue Act of 1988, that affected tax-exempt organizations. Covers changes related to definition of or qualification for exempt status,...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1988.
Series:	U.S. Congressional Research.
Subjects:	United States. > Laws, etc. (Statutes of the United States) Lobbying. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Reviews changes made to the Internal Revenue Code by the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1987, and the Technical and Miscellaneous Revenue Act of 1988, that affected tax-exempt organizations. Covers changes related to definition of or qualification for exempt status, charitable contributions, unrelated business income tax, lobbying or political activities of exempt organizations, and tax reporting or disclosure requirement.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.