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Form 1040Form 1040 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Form 1040 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Form 1040 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Form 1040 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Form 1040 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Form 1040 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Form 1040 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Form 1040 70 for 2011. Form 1040 See Distribution of low-cost articles on page 8. Form 1040 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Form 1040 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Form 1040 The IRS has created a page on IRS. Form 1040 gov that includes information about Pub. Form 1040 598 at www. Form 1040 irs. Form 1040 gov/pub598. Form 1040 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Form 1040 Such income is exempt even if the activity is a trade or business. Form 1040 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Form 1040 This publication covers the rules for the tax on unrelated business income of exempt organizations. Form 1040 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Form 1040 All section references in this publication are to the Internal Revenue Code. Form 1040 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Form 1040 Comments and suggestions. Form 1040 We welcome your comments about this publication and your suggestions for future editions. Form 1040 You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Form 1040 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040 You can email us at taxforms@irs. Form 1040 gov. Form 1040 Please put “publications Comment” on the subject line. Form 1040 You can also send us comments from www. Form 1040 irs. Form 1040 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Form 1040 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040 Prev Up Next Home More Online Publications
Internal Revenue Service (IRS)
The Internal Revenue Service (IRS) administers and enforces U.S. federal tax laws.
Contact the Agency or Department
Website: Internal Revenue Service (IRS)
1111 Constitution Avenue, NW
Washington, DC 20224
Phone Number: (202) 283-1710
Toll-free: (800) 829-1040
TTY: (800) 829-4059