Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. They are developed through internal collaboration and may evolve as the compliance environment changes and new insights and experiences are contributed. Please visit this site periodically for new and updated Issue Snapshots. Charities and Non-Profits Retirement Plans Federal, State & Local Government Indian Tribal Governments Tax Exempt Bonds Charities and nonprofits Expand/Collapse All 2022 06/28/2022 — Private Foundations: Incidental and Tenuous Exception to Self-Dealing Under Treas. Reg. 53.4941(d)-2(f)(2) 04/25/2022 — Qualified Parking Fringe Benefit 03/21/2022 — Private Foundations: Estate Administration Exception to Indirect Self-Dealing Under Treas. Reg. 53.4941(d)-1(b)(3) 01/03/2022 — Private Foundations: Treatment of Qualifying Distributions IRC 4942(h) 2021 11/04/2021 — Employer Contributions to 457(b) Plans 10/07/2021 — Private Foundations: Private Pass-Through (Conduit) Foundations under IRC Section 170(b)(1)(F)(ii) 09/24/2021 — Advertising Unrelated Business Taxable Income and 3rd Party Contractor Issues 06/01/2021 — Private Foundations: Amount Involved - Self-Dealing Lending of Money to Disqualified Persons IRC Section 4941(e)(2) 05/03/2021 — Grants to Foreign Organizations by Private Organizations 2020 12/01/2020 — IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation 11/17/2020 — IRC Section 4940(d), Exemption for Certain Operating Foundations 10/28/2020 — IRC Section 4942(g)(2), Certain Set-Asides 10/20/2020 — IRC Section 4943(c)(7), Extension of Period to Dispose of Certain Assets 09/18/2020 — IRC Section 4945(g) Individual Grants 02/13/2020 — IRC Section 501(c)(4) Homeowners’ Associations 02/04/2020 — Private Foundations – Self-Dealing IRC 4941(d)(1)(C) 2019 10/22/2019 — Private Foundations - Self-Dealing IRC 4941(d)(1)(B) 10/22/2019 — Private Foundations - Self-Dealing IRC 4941(d)(1)(A) 08/12/2019 — 2018 Fiscal Year: Blended Tax Rates for Corporations 08/09/2019 — Benefits Considerations for Fraternal Organizations Described in IRC Section 501(c)(8) 03/21/2019 — Private Foundations – Issues Encountered Once a Self-Dealing Transaction Has Occurred 2018 08/06/2018 —Section 507(b) Termination of Private Foundation Status, Special Rules 06/02/2018 — Understanding How Income Affects Qualification for Exemption as a IRC Section 501(c)(2) Corporation 05/21/2018 — Section 4959 Excise Tax for Failure to Meet the Requirements of Section 501(r)(3) and Noncompliant Facility Income Tax for Failure to Meet the Requirements of Section 501(r) 05/21/2018 — IRC Section 4941(d)(2)(E) - Taxes on Self-Dealing, Special Rules 04/05/2018 — Exempt Organization Gaming and Unrelated Business Taxable Income 04/03/2018 — Hospital Definition Under IRC Sections 509(a)(1) and 170(b)(1)(A)(iii) versus IRC Section 501(r) 04/03/2018 — Financial Assistance Policies (FAPs) 03/28/2018 — Agricultural Organizations Described in IRC 501(c)(5) 2017 11/15/2017 — Unrelated Business Income from Debt-Financed Property under IRC Section 514 11/09/2017 — Entities Engaged in the Corporate Practice of Medicine 10/18/2017 — Exclusion of Rent from Real Property from Unrelated Business Taxable Income 10/18/2017 — Exclusion of Bingo from Unrelated Business Activity 09/14/2017 — IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments 08/31/2017 — The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations 08/28/2017 — IRC Section 4945(h) – Expenditure Responsibility 06/16/2017 — Exclusive Provider Arrangement within Qualified Sponsorship Agreements 05/24/2017 — Identification and Treatment of Income from Mailing Lists 05/12/2017 — Volunteer Labor Exclusion from Unrelated Trade or Business 04/28/2017 — Deductibility of Contributions From Gaming Proceeds as Section 162 Business Expenses for Calculation of Unrelated Business Taxable Income by an Exempt Organization 04/19/2017 — IRC Section 4943 - Tax on excess business holdings 03/28/2017 — Fraternal Organizations: What Constitutes a Lodge System? 10/18/2017 — Rents from Personal Property, “Mixed Leases,” and the Rental Exclusion from UBTI 2016 12/19/2016 — Administrative expenses treated as qualifying distributions for the purposes of IRC Section 4942 - Taxes on Failure to Distribute Income 11/09/2016 — Request for Private Operating Foundation Classification under IRC 4942(j)(3) 09/29/2016 — Advertising or Qualified Sponsorship Payments? 08/12/2016 — IRC Section 4946 - Definition of Disqualified Person 08/10/2016 — Abatement of Chapter 42 First Tier Taxes due to Reasonable Cause 05/22/2016 — Electronic Health Records (EHRs) or Regional Health Information Organization (RHIOs) 03/10/2016 — Lessening the Burdens of Government as a Basis for Tax Exemption under IRC Section 501(c)(3) 02/11/2016 — IRC Section 4942 Taxes on Failure to Distribute Income Carryover of Excess Distributions or Undistributed Income Retirement plans 2023 07/12/2023 — Deductibility of employer contributions to a 401(k) plan made after the end of the tax year 02/23/2023 — Plan Loan Offsets 2022 08/18/2022 — Third Party Loans from Plans 05/11/2022 — Calculation of Plan Compensation for Partnerships 2021 09/24/2021 — Deemed Distributions – Participant Loans 09/14/2021 — Combined Limits under IRC Section 404(a)(7) 09/03/2021 — Calculation of Plan Compensation for Sole Proprietorships 08/26/2021 — Terminations-Underfunded Single Employer Defined Benefit Plans 08/26/2021 — Standard Terminations — Underfunded Single-Employer Defined Benefit Plans 08/17/2021 — Preventing the Occurrence of a Nonallocation Year under Section 409(p) 08/13/2021 — Expansion of Rollover Options Includes Savings Incentive Match Plan for Employees SIMPLE IRA Plans 08/13/2021 — IRC Section 457(b) Eligible Deferred Compensation Plan – Written Plan Requirements 08/13/2021 — Section 457(b) Plan of Governmental and Tax-Exempt Employers -- Catch-Up Contributions 08/12/2021 — 403(b) Plans – Catch-Up Contributions 08/11/2021 — 403(b) Plan – Application of IRC 415(c) when a 403(b) Plan is aggregated with a Section 401(a) defined contribution plan 08/11/2021 — 457(b) Plan of Tax Exempt Entity – Tax Consequences of Noncompliance 08/11/2021 — 457(b) Plans – Correction of Excess Deferrals 08/11/2021 — 403(b) Plan - The Universal Eligibility Requirement 08/05/2021 — Church Plans, Automatic Contribution Arrangements, and the Consolidated Appropriations Act, 2016 07/28/2021 — Fully Insured 412(e)(3) Plans 06/23/2021 — Hardship Distributions from 401(k) Plans 2020 03/11/2020 — Design-based Safe Harbor Plan Compensation 03/11/2020 — Plan Loan Cure Period 02/27/2020 — Plan Termination: Failure to Timely Distribute Assets 2018 05/30/2018 — How to Change Interest Crediting Rates in a Cash Balance Plan 05/30/2018 — Spousal Consent Period to Use an Accrued Benefit as Security for Loans 05/18/2018 — Plan Forfeitures Used for Qualified Nonelective and Qualified Matching Contributions 05/18/2018 — Vesting Schedules for Matching Contributions 05/18/2018 — Qualification Requirements for Non-Electing Church Plans under IRC Section 401(a) 05/18/2018 — Treatment of 401(a)(17) Limitation in Defined Contribution Plan in a Short Plan Year 05/18/2018 — Treatment of 415(c) Dollar Limitations in a Short Limitation Year 05/18/2018 — Borrowing Limits for Participants with Multiple Plan Loans 2017 06/20/2017 — Improper Forfeiture by Defined Benefit Plans 05/31/2017 — Compensation Definition in Safe Harbor 401(k) Plans 05/18/2017 — Partial Termination of Plan 04/31/2017 — Treatment of Otherwise Excludable Employees for Coverage and ADP Testing 04/21/2017 — Identifying Highly Compensated Employees in an Initial or Short Plan Year 04/07/2017 — Definitely Determinable Benefits 04/06/2017 — Investments in Collectibles in Individually-Directed Qualified Plan Accounts 02/22/2017 — 401(k) Plan Catch-up Contribution Eligibility 03/10/2017 — 401(k) Automatic Contribution Arrangements - General Annual Participant Notice 2016 09/26/2016 — Consequences to a Participant Who Makes Excess Deferrals to a 401(k) Plan 09/22/2016 — Change to Plan Vesting Schedules 08/01/2016 — Notice Requirement for a Safe Harbor 401(k) or 401(m) Plan 08/01/2016 — Mid Year Changes to Safe Harbor Plans or Safe Harbor Notices 04/15/2016 — Written Plan Document Requirement for 403(b) Plans Federal, state & local governments - Employment tax 2021 08/20/2021 — Spousal Travel 03/15/2021 — Worker Reclassification – Section 530 Relief 2020 11/20/2020 — Form W-2 and Form 1099-MISC Filed for the Same Year 11/20/2020 — Tax Implications of Settlements and Judgments 2019 10/03/2019 — Qualified Tuition Reduction 10/02/2019 — Third Party Payer Arrangements – Professional Employer Organizations 2018 01/25/2018 — Common Paymaster 2017 06/01/2017— Third Party Payer Arrangements – Section 3504 Agents 09/10/2017 — Student FICA Exception 09/11/2017 — Third Party Payer Arrangements – Payroll Service Providers and Reporting Agents 2016 12/16/2016 — Taxpayer Identification Matching (TIN) Tools 09/13/2016 — Excise tax on Specified Federal Foreign Procurement Payments 04/26/2016 — Totalization Agreements 02/18/2016 — Employers Must Withhold FICA Taxes for Aliens who Change Visa status to H-18 Indian tribal governments 2019 05/21/2019 — Per Capita Distributions on Net Gaming Profits and the Kiddie Tax 06/27/2019— Availability of the Work Opportunity Tax Credit to Tribes and Tribal Entities 12/17/2019 — Impact of the Tribal Social Security Fairness Act on Worker Status for Tribal Council Members 2018 06/11/2018 — IRC Section 7873 – Treaty Fishing Rights-Related Income 06/11/2018 — IRC Section 414(d) – Governmental Plans for Tribes 06/11/2018 — Revenue Ruling 59-354 – Tribal Council Members’ Wages 06/11/2018 — FUTA Exemption for Indian Tribal Governments 04/10/2018 — IRC Section 7871 – Treatment of Indian Tribes as States Tax exempt bonds 2019 11/05/2019 — Rehabilitation Requirement under IRC Section 147(d) for Financing Acquisitions of Existing Property 2018 11/20/2018 — Private Business Use – Federal Use of Tax-Exempt Financed Prison Facilities 11/09/2018 — Private Business Use – Management Contracts 10/31/2018 — Advance Refunding Bond Limitations Under Internal Revenue Code Section 149(d) 07/27/2018 — Excess Costs of Issuance for Private Activity Bonds 07/16/2018 — Qualified Mortgage Bonds – Current Refunding/ Replacement Refunding Structure 06/29/2018 — Universal Cap under Treasury Regulation Section 1.148-6(b)(2) 06/15/2018 — "Deep Discount": Effect on Exempt Facility Bonds Compliance 04/12/2018 — Rebate & Yield Reduction: Required Payment Dates for Interim Computation Dates 04/12/2018 — Rebate & Yield Reduction: Next Required Computation Date 04/12/2018 — Rebate & Yield Reduction: Use of Interim Computation Dates in Late Rebate Calculations 01/29/2018 — Determining if a Guaranteed Investment Contract was Purchased at Fair Market Value 2017 11/07/2017 — Maturity Limitation for Certain Private Activity Bonds 10/05/2017 — Qualified Residential Rental Property – Multifamily Housing Bonds 09/13/2017 — Bonds with a Qualified Hedge – Hedge Termination 09/13/2017 — Sale or Disposition of a Bond Financed IRC Section 501(c)(3) Facility 2016 06/24/2016 — 95% Expenditure Requirement for Exempt Facility Bonds 06/24/2016 — Requirement to Spend Available Project Proceeds of Qualified Tax Credit Bonds within 3 Years of Date of Issuance Note: Issue Snapshots are not official pronouncements of law or directives and cannot be used, cited or relied upon as such. Issue Snapshots provide an overview of an issue and are a means for collaborating and sharing knowledge among IRS employees. Issue Snapshots may not contain a comprehensive discussion of all pertinent issues, law or the IRS's interpretation of current law. Issue Snapshots do not limit an IRS examiner’s ability to use other approaches when examining issues. Issue Snapshots and any non-precedential material (e.g., a private letter ruling, determination letter, or Chief Counsel advice) that may be referenced in an Issue Snapshots may not be used or cited as precedent. References to third party service providers and documents, like news or journal articles, are for informational purposes only and do not constitute an endorsement of any vendor, document, or the services or views offered by such third party. To provide feedback on a specific Issue Snapshot, please send an email to tege.public.feedback@irs.gov and specify the Issue Snapshot’s name. 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