Qualified parking fringe benefit

Generally, assuming no other statutory exclusion applies, the amount by which the fair market value of the qualified parking fringe benefit exceeds the sum of the amount excluded from gross income and the amount paid by the employee (if any), is wages subject to federal income tax withholding, Federal Insurance Contributions Act tax, and Federal Unemployment Tax Act tax.
General Information
Charities and Nonprofits

Charitable contribution deductions

Understand the rules covering income tax deductions for charitable contributions by individuals.
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Charities and Nonprofits

Exempt organizations revenue rulings (1979-1954)

Exempt organizations revenue rulings for the years 1979-1954.
General Information
Charities and Nonprofits

Exempt Organizations Update archive

An archive of email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training and events, and other information.
General Information
Charities and Nonprofits