Tax-Exempt & Government Entities Division at a glance

Review tax laws for employee benefit plans and tax-exempt organizations such as nonprofit charities and governmental entities.
General Information
Governments

SOI tax stats - 2016 Charities and other tax-exempt organizations microdata files

Microdata files for all 2016 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.
Tax Administration (Non-Authoritative)
News Media, Tax Professionals, Attorney, Charities and Nonprofits, Governments

Governmental information letter

Need a letter stating that you are tax-exempt as a government organization? Find out how to get a "government affirmation letter" from the Service.
General Information
Governments

Powwow prizes are taxable

Prizes won by contestants at a powwow are taxable.
General Information
Indian Tribal Governments

Private letter rulings, technical advice memoranda and field service advice memoranda involving tax-exempt bond issues

Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).
General Information
Bond Professional

ITG FAQ #2 answer - How are Indian tribes like state and local governments when it comes to excise taxes?

Insights into tribal government and members' requirements, what are "essential services" or "essential government functions", and other obligations.
General Information
Indian Tribal Governments

Revenue Rulings 1

Guidance regarding federal tax administration as it relates to tribal governments.
General Information
Indian Tribal Governments

TEB Financial Restructuring Compliance 1

Provides information for issuers and conduit borrowers with defaulted or distressed tax-exempt, tax credit or direct pay obligations.
General Information
Bond Professional

TEB self-correction: Some basic concepts

General basic information for issuers of tax-exempt bonds with respect to remedial actions and other self-correction optins.
General Information
Bond Professional

TEB VCAP resolution standards

TEB administers the TEB VCAP to assist issuers in resolving violations of the tax laws applicable to their bonds.
General Information
Bond Professional