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Tax-exempt organizations, including governmental colleges and universities, may be subject to a tax on unrelated business income (UBI).

Here in Tax-Exempt and Government Entities (TE/GE), we protect the public interest by applying the tax law with integrity and fairness to all.

Employers Must Withhold FICA Taxes for Aliens who Change Visa Status to H-1B

The IRM contains the policies, procedural instructions and guidelines used by the Internal Revenue Service. The provided materials relate specifically to tax-exempt bonds.

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Totalization Agreements

Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

Insights into the definitions of competent and non-competent Indians and how these definitions affect the taxation of certain types of income.

Information to assist issuers and conduit borrowers with understanding their on-going tax responsibilities and their available options to resolve noncompliance.

Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.