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Irs Instructions 1040ez

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Irs Instructions 1040ez

Irs instructions 1040ez 3. Irs instructions 1040ez   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Irs instructions 1040ez Dual use of assets or facilities. Irs instructions 1040ez Exploitation of exempt functions. Irs instructions 1040ez ExamplesExceptions. Irs instructions 1040ez Excluded Trade or Business ActivitiesQualified sponsorship payment. Irs instructions 1040ez Advertising. Irs instructions 1040ez Exception for contingent payments. Irs instructions 1040ez Exception for periodicals. Irs instructions 1040ez Exception for conventions and trade shows. Irs instructions 1040ez Legal definition. Irs instructions 1040ez Legal where played. Irs instructions 1040ez No for-profit games where played. Irs instructions 1040ez Unrelated business income. Irs instructions 1040ez   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Irs instructions 1040ez   Certain trade or business activities are not treated as an unrelated trade or business. Irs instructions 1040ez See Excluded Trade or Business Activities, later. Irs instructions 1040ez Trade or business. Irs instructions 1040ez   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Irs instructions 1040ez An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Irs instructions 1040ez   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Irs instructions 1040ez Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Irs instructions 1040ez Regularly conducted. Irs instructions 1040ez   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Irs instructions 1040ez   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Irs instructions 1040ez The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Irs instructions 1040ez However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Irs instructions 1040ez Not substantially related. Irs instructions 1040ez    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Irs instructions 1040ez Whether an activity contributes importantly depends in each case on the facts involved. Irs instructions 1040ez   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Irs instructions 1040ez For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Irs instructions 1040ez The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Irs instructions 1040ez   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Irs instructions 1040ez Selling of products of exempt functions. Irs instructions 1040ez   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Irs instructions 1040ez Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Irs instructions 1040ez   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Irs instructions 1040ez For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Irs instructions 1040ez But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Irs instructions 1040ez , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Irs instructions 1040ez Dual use of assets or facilities. Irs instructions 1040ez   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Irs instructions 1040ez The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Irs instructions 1040ez   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Irs instructions 1040ez The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Irs instructions 1040ez If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Irs instructions 1040ez   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Irs instructions 1040ez Exploitation of exempt functions. Irs instructions 1040ez   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Irs instructions 1040ez When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Irs instructions 1040ez Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Irs instructions 1040ez   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Irs instructions 1040ez Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Irs instructions 1040ez Sales commissions. Irs instructions 1040ez   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Irs instructions 1040ez Artists' facilities. Irs instructions 1040ez   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Irs instructions 1040ez These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Irs instructions 1040ez Therefore, they are unrelated trades or businesses. Irs instructions 1040ez Membership list sales. Irs instructions 1040ez   An exempt educational organization regularly sells membership mailing lists to business firms. Irs instructions 1040ez This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Irs instructions 1040ez Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Irs instructions 1040ez Hospital facilities. Irs instructions 1040ez   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Irs instructions 1040ez The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Irs instructions 1040ez The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Irs instructions 1040ez   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Irs instructions 1040ez These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Irs instructions 1040ez Book publishing. Irs instructions 1040ez   An exempt organization engages primarily in activities that further its exempt purposes. Irs instructions 1040ez It also owns the publication rights to a book that does not relate to any of its exempt purposes. Irs instructions 1040ez The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Irs instructions 1040ez These activities constitute a trade or business regularly conducted. Irs instructions 1040ez Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Irs instructions 1040ez   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Irs instructions 1040ez See Royalties under Exclusions in chapter 4. Irs instructions 1040ez School handicraft shop. Irs instructions 1040ez   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Irs instructions 1040ez The students are paid a percentage of the sales price. Irs instructions 1040ez In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Irs instructions 1040ez The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Irs instructions 1040ez Although many local participants are former students of the school, any qualified person may participate in the program. Irs instructions 1040ez The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Irs instructions 1040ez School facilities. Irs instructions 1040ez   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Irs instructions 1040ez During the summer, the school operates a tennis club open to the general public. Irs instructions 1040ez Employees of the school run the club, including collecting membership fees and scheduling court time. Irs instructions 1040ez   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Irs instructions 1040ez The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Irs instructions 1040ez   In both situations, the exempt purpose is the advancement of education. Irs instructions 1040ez Furnishing tennis facilities in the manner described does not further that exempt purpose. Irs instructions 1040ez These activities are unrelated trades or businesses. Irs instructions 1040ez However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Irs instructions 1040ez See Rents under Exclusions in chapter 4. Irs instructions 1040ez Services provided with lease. Irs instructions 1040ez   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Irs instructions 1040ez Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Irs instructions 1040ez It also provides dressing room, linen, and stadium security services for the professional team. Irs instructions 1040ez   Leasing of the stadium is an unrelated trade or business. Irs instructions 1040ez In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Irs instructions 1040ez Therefore, the income from this lease is rent from real property and unrelated business taxable income. Irs instructions 1040ez Broadcasting rights. Irs instructions 1040ez   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Irs instructions 1040ez Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Irs instructions 1040ez An athletic program is considered an integral part of the educational process of a university. Irs instructions 1040ez   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Irs instructions 1040ez Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Irs instructions 1040ez Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Irs instructions 1040ez   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Irs instructions 1040ez The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Irs instructions 1040ez   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Irs instructions 1040ez The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Irs instructions 1040ez Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Irs instructions 1040ez Yearbook advertising. Irs instructions 1040ez   An exempt organization receives income from the sale of advertising in its annual yearbook. Irs instructions 1040ez The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Irs instructions 1040ez This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Irs instructions 1040ez This advertising activity is an unrelated trade or business. Irs instructions 1040ez Pet boarding and grooming services. Irs instructions 1040ez   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Irs instructions 1040ez These activities do not contribute importantly to its purpose of preventing cruelty to animals. Irs instructions 1040ez Museum eating facilities. Irs instructions 1040ez   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Irs instructions 1040ez Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Irs instructions 1040ez The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Irs instructions 1040ez Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Irs instructions 1040ez Halfway house workshop. Irs instructions 1040ez   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Irs instructions 1040ez The profits are applied to the operating costs of the halfway house. Irs instructions 1040ez The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Irs instructions 1040ez Travel tour programs. Irs instructions 1040ez   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Irs instructions 1040ez Example 1. Irs instructions 1040ez A tax-exempt university alumni association provides a travel tour program for its members and their families. Irs instructions 1040ez The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Irs instructions 1040ez It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Irs instructions 1040ez The organization provides an employee for each tour as a tour leader. Irs instructions 1040ez There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Irs instructions 1040ez By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Irs instructions 1040ez Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Irs instructions 1040ez Therefore, the sale of the travel tours is an unrelated trade or business. Irs instructions 1040ez Example 2. Irs instructions 1040ez A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Irs instructions 1040ez These tours are conducted by teachers and others certified by the state board of education. Irs instructions 1040ez The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Irs instructions 1040ez A tour's study program consists of instruction on subjects related to the location being visited on the tour. Irs instructions 1040ez Each tour group brings along a library of material related to the subjects being studied on the tour. Irs instructions 1040ez During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Irs instructions 1040ez Examinations are given at the end of each tour. Irs instructions 1040ez The state board of education awards academic credit for tour participation. Irs instructions 1040ez Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Irs instructions 1040ez Insurance programs. Irs instructions 1040ez   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Irs instructions 1040ez Exceptions. Irs instructions 1040ez   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Irs instructions 1040ez Magazine publishing. Irs instructions 1040ez   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Irs instructions 1040ez   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Irs instructions 1040ez This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Irs instructions 1040ez   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Irs instructions 1040ez Directory of members. Irs instructions 1040ez   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Irs instructions 1040ez Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Irs instructions 1040ez The directory contains no commercial advertisement and is sold only to the organization's members. Irs instructions 1040ez   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Irs instructions 1040ez Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Irs instructions 1040ez The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Irs instructions 1040ez This directory differs from the publication discussed next because of its noncommercial characteristics. Irs instructions 1040ez Sales of advertising space. Irs instructions 1040ez   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Irs instructions 1040ez The journal is distributed without charge, mainly to the organization's members. Irs instructions 1040ez   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Irs instructions 1040ez Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Irs instructions 1040ez A business firm identified in a separate space is further identified in an Index of Advertisers. Irs instructions 1040ez   The organization solicits advertising by personal contacts. Irs instructions 1040ez Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Irs instructions 1040ez The organization also solicits advertising in form letters appealing for corporate and personal contributions. Irs instructions 1040ez   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Irs instructions 1040ez Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Irs instructions 1040ez Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Irs instructions 1040ez However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Irs instructions 1040ez In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Irs instructions 1040ez Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Irs instructions 1040ez   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Irs instructions 1040ez However, the purchaser of a listing cannot expect more than an inconsequential benefit. Irs instructions 1040ez Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Irs instructions 1040ez Publishing legal notices. Irs instructions 1040ez   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Irs instructions 1040ez The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Irs instructions 1040ez The state designated the bar association's journal as the place to publish the required notices. Irs instructions 1040ez   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Irs instructions 1040ez Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Irs instructions 1040ez Therefore, the advertising income is unrelated trade or business income. Irs instructions 1040ez   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Irs instructions 1040ez This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Irs instructions 1040ez Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Irs instructions 1040ez Museum greeting card sales. Irs instructions 1040ez    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Irs instructions 1040ez Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Irs instructions 1040ez The cards contain appropriate greetings and are personalized on request. Irs instructions 1040ez   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Irs instructions 1040ez It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Irs instructions 1040ez As a result, a large number of cards are sold at a significant profit. Irs instructions 1040ez   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Irs instructions 1040ez The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Irs instructions 1040ez The cards may encourage more people to visit the museum itself to share in its educational programs. Irs instructions 1040ez The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Irs instructions 1040ez Therefore, these sales activities are not an unrelated trade or business. Irs instructions 1040ez Museum shop. Irs instructions 1040ez   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Irs instructions 1040ez   The shop also rents originals or reproductions of paintings contained in its collection. Irs instructions 1040ez All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Irs instructions 1040ez   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Irs instructions 1040ez   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Irs instructions 1040ez The same is true for the sale of literature relating to art. Irs instructions 1040ez Therefore, these sales activities are not an unrelated trade or business. Irs instructions 1040ez   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Irs instructions 1040ez The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Irs instructions 1040ez Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Irs instructions 1040ez Therefore, these sales are an unrelated trade or business. Irs instructions 1040ez Business league's parking and bus services. Irs instructions 1040ez   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Irs instructions 1040ez It also operates, as an insubstantial part of its activities, a park and shop plan. Irs instructions 1040ez   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Irs instructions 1040ez The merchants cannot offer free or discount parking or bus fares to their customers. Irs instructions 1040ez   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Irs instructions 1040ez Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Irs instructions 1040ez   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Irs instructions 1040ez That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Irs instructions 1040ez   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Irs instructions 1040ez This provides a particular service to individual members of the organization and does not further its exempt purpose. Irs instructions 1040ez Therefore, operating the park and shop plan is an unrelated trade or business. Irs instructions 1040ez Youth residence. Irs instructions 1040ez   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Irs instructions 1040ez The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Irs instructions 1040ez The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Irs instructions 1040ez The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Irs instructions 1040ez Health club program. Irs instructions 1040ez   An exempt charitable organization's purpose is to provide for the welfare of young people. Irs instructions 1040ez The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Irs instructions 1040ez Nominal annual dues are charged for membership in the organization and use of the facilities. Irs instructions 1040ez   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Irs instructions 1040ez The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Irs instructions 1040ez   The health club program is in addition to the general physical fitness program of the organization. Irs instructions 1040ez Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Irs instructions 1040ez Miniature golf course. Irs instructions 1040ez   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Irs instructions 1040ez The course, which is managed by salaried employees, is substantially similar to commercial courses. Irs instructions 1040ez The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Irs instructions 1040ez   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Irs instructions 1040ez Sales of hearing aids. Irs instructions 1040ez   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Irs instructions 1040ez This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Irs instructions 1040ez It is not an unrelated trade or business. Irs instructions 1040ez Nonpatient laboratory testing. Irs instructions 1040ez   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Irs instructions 1040ez However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Irs instructions 1040ez Selling endorsements. Irs instructions 1040ez   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Irs instructions 1040ez It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Irs instructions 1040ez Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Irs instructions 1040ez Accordingly, the sale of endorsements is an unrelated trade or business. Irs instructions 1040ez Sponsoring entertainment events. Irs instructions 1040ez   An exempt university has a regular faculty and a regularly enrolled student body. Irs instructions 1040ez During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Irs instructions 1040ez Members of the general public also are admitted. Irs instructions 1040ez The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Irs instructions 1040ez Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Irs instructions 1040ez Therefore, the activity is not an unrelated trade or business. Irs instructions 1040ez Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Irs instructions 1040ez Volunteer workforce. Irs instructions 1040ez   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Irs instructions 1040ez Example 1. Irs instructions 1040ez A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Irs instructions 1040ez Example 2. Irs instructions 1040ez A volunteer fire company conducts weekly public dances. Irs instructions 1040ez Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Irs instructions 1040ez However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Irs instructions 1040ez Convenience of members. Irs instructions 1040ez   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Irs instructions 1040ez For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Irs instructions 1040ez Qualified sponsorship activities. Irs instructions 1040ez   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Irs instructions 1040ez Qualified sponsorship payment. Irs instructions 1040ez   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Irs instructions 1040ez “Use or acknowledgment” does not include advertising the sponsor's products or services. Irs instructions 1040ez The organization's activities include all its activities, whether or not related to its exempt purposes. Irs instructions 1040ez   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Irs instructions 1040ez   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Irs instructions 1040ez Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Irs instructions 1040ez Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Irs instructions 1040ez   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Irs instructions 1040ez   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Irs instructions 1040ez For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Irs instructions 1040ez Advertising. Irs instructions 1040ez   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Irs instructions 1040ez For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Irs instructions 1040ez   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Irs instructions 1040ez   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Irs instructions 1040ez In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Irs instructions 1040ez Exception for contingent payments. Irs instructions 1040ez   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Irs instructions 1040ez However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Irs instructions 1040ez Exception for periodicals. Irs instructions 1040ez   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Irs instructions 1040ez For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Irs instructions 1040ez It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Irs instructions 1040ez   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Irs instructions 1040ez See Sales of advertising space under Examples, earlier in this chapter. Irs instructions 1040ez Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Irs instructions 1040ez Exception for conventions and trade shows. Irs instructions 1040ez   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Irs instructions 1040ez The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Irs instructions 1040ez Selling donated merchandise. Irs instructions 1040ez   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Irs instructions 1040ez For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Irs instructions 1040ez Employee association sales. Irs instructions 1040ez   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Irs instructions 1040ez This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Irs instructions 1040ez Bingo games. Irs instructions 1040ez   Certain bingo games are not included in the term “unrelated trade or business. Irs instructions 1040ez ” To qualify for this exclusion, the bingo game must meet the following requirements. Irs instructions 1040ez It meets the legal definition of bingo. Irs instructions 1040ez It is legal where it is played. Irs instructions 1040ez It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Irs instructions 1040ez Legal definition. Irs instructions 1040ez   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Irs instructions 1040ez   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Irs instructions 1040ez For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Irs instructions 1040ez Legal where played. Irs instructions 1040ez   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Irs instructions 1040ez The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Irs instructions 1040ez No for-profit games where played. Irs instructions 1040ez   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Irs instructions 1040ez Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Irs instructions 1040ez Example. Irs instructions 1040ez Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Irs instructions 1040ez In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Irs instructions 1040ez Several for-profit organizations conduct nightly games. Irs instructions 1040ez Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Irs instructions 1040ez Since state law confines the for-profit organizations to city S, local jurisdiction controls. Irs instructions 1040ez Y's bingo games conducted in city S are an unrelated trade or business. Irs instructions 1040ez However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Irs instructions 1040ez Gambling activities other than bingo. Irs instructions 1040ez   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Irs instructions 1040ez Pole rentals. Irs instructions 1040ez   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Irs instructions 1040ez A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Irs instructions 1040ez For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Irs instructions 1040ez Distribution of low cost articles. Irs instructions 1040ez   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Irs instructions 1040ez This applies to organizations described in section 501 that are eligible to receive charitable contributions. Irs instructions 1040ez   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Irs instructions 1040ez   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Irs instructions 1040ez The maximum cost of a low cost article is $9. Irs instructions 1040ez 70 for 2011. Irs instructions 1040ez The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Irs instructions 1040ez Exchange or rental of member lists. Irs instructions 1040ez   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Irs instructions 1040ez Hospital services. Irs instructions 1040ez   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Irs instructions 1040ez This exclusion applies only to services described in section 501(e)(1)(A). Irs instructions 1040ez Public entertainment activity. Irs instructions 1040ez   An unrelated trade or business does not include a qualified public entertainment activity. Irs instructions 1040ez A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Irs instructions 1040ez   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Irs instructions 1040ez   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Irs instructions 1040ez Its conducting qualified public entertainment activities will not affect determination of its exempt status. Irs instructions 1040ez Convention or trade show activity. Irs instructions 1040ez   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Irs instructions 1040ez   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Irs instructions 1040ez   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Irs instructions 1040ez The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Irs instructions 1040ez   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Irs instructions 1040ez For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Irs instructions 1040ez    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Irs instructions 1040ez The trade show itself must be a qualified convention and trade show activity. Irs instructions 1040ez The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Irs instructions 1040ez Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Irs instructions 1040ez Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

North Carolina Department of Agriculture and Consumer Services

Website: North Carolina Department of Agriculture and Consumer Services

Address: North Carolina Department of Agriculture and Consumer Services
1001 Mail Service Center
Raleigh, NC 27699-1001

Phone Number: 919-707-3000

North Carolina Office of the Attorney General

Website: North Carolina Office of the Attorney General

Address: North Carolina Office of the Attorney General
Consumer Protection Division
Mail Service Center 9001
Raleigh, NC 27699-9001

Phone Number: 919-716-6000 919-716-0058 (in Spanish)

Toll-free: 1-877-566-7226 (NC)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Commissioner of Banks

Website: Commissioner of Banks

Address: Commissioner of Banks
4309 Mail Service Center
Raleigh, NC 27699-4309

Toll-free: 1-888-384-3811

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
1201 Mail Service Center
Raleigh, NC 27699-1201

Phone Number: 919-807-6750

Toll-free: 1-800-546-5664 (NC)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 29622
Raleigh, NC 27626-0622

Phone Number: 919-733-3924

Toll-free: 1-800-688-4507 (Investor Hotline)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities Commission

Website: Utilities Commission

Address: Utilities Commission
Consumer Services
4325 Mail Service Center
Raleigh, NC 27699-4325

Phone Number: 919-733-9277

Toll-free: 1-866-380-9816

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The Irs Instructions 1040ez

Irs instructions 1040ez Publication 571 - Introductory Material Table of Contents Future Developments What's New for 2013 What's New for 2014 Reminder IntroductionOrdering forms and publications. Irs instructions 1040ez Tax questions. Irs instructions 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 571 and its instructions, such as legislation enacted after they were published, go to www. Irs instructions 1040ez irs. Irs instructions 1040ez gov/pub571. Irs instructions 1040ez What's New for 2013 Retirement savings contributions credit. Irs instructions 1040ez  For 2013, the adjusted gross income limitations have increased from $57,500 to $59,000 for married filing jointly filers, from $43,125 to $44,250 for head of household filers, and from $28,750 to $29,500 for single, married filing separately, or qualifying widow(er) with dependent child filers. Irs instructions 1040ez See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Irs instructions 1040ez Limit on elective deferrals. Irs instructions 1040ez  For 2013, the limit on elective deferrals has increased from $17,000 to $17,500. Irs instructions 1040ez Limit on annual additions. Irs instructions 1040ez  For 2013, the limit on annual additions has increased from $50,000 to $51,000. Irs instructions 1040ez What's New for 2014 Retirement savings contributions credit. Irs instructions 1040ez  For 2014, the adjusted gross income limitations have increased from $59,000 to $60,000 for married filing jointly filers, from $44,250 to $45,000 for head of household filers, and from $29,500 to $30,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. Irs instructions 1040ez See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. Irs instructions 1040ez Limit on elective deferrals. Irs instructions 1040ez  For 2014, the limit on elective deferrals remains unchanged at $17,500. Irs instructions 1040ez Limit on annual additions. Irs instructions 1040ez  For 2014, the limit on annual additions has increased from $51,000 to $52,000. Irs instructions 1040ez Reminder Photographs of missing children. Irs instructions 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs instructions 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs instructions 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs instructions 1040ez Introduction This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. Irs instructions 1040ez In this publication, you will find information to help you: Determine the maximum amount that can be contributed to your 403(b) account in 2014. Irs instructions 1040ez Determine the maximum amount that could have been contributed to your 403(b) account in 2013. Irs instructions 1040ez Identify excess contributions. Irs instructions 1040ez Understand the basic rules for claiming the retirement savings contributions credit. Irs instructions 1040ez Understand the basic rules for distributions and rollovers from 403(b) accounts. Irs instructions 1040ez This publication does not provide specific information on the following topics. Irs instructions 1040ez Distributions from 403(b) accounts. Irs instructions 1040ez This is covered in Publication 575, Pension and Annuity Income. Irs instructions 1040ez Rollovers. Irs instructions 1040ez This is covered in Publication 590, Individual Retirement Arrangements (IRAs). Irs instructions 1040ez How to use this publication. Irs instructions 1040ez   This publication is organized into chapters to help you find information easily. Irs instructions 1040ez    Chapter 1 answers questions frequently asked by 403(b) plan participants. Irs instructions 1040ez    Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2013 and the maximum amount that can be contributed to your 403(b) account in 2014. Irs instructions 1040ez    Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account. Irs instructions 1040ez    Chapter 8 provides general information on distributions, transfers, and rollovers. Irs instructions 1040ez    Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. Irs instructions 1040ez Filled-in samples of most of these worksheets can be found throughout this publication. Irs instructions 1040ez    Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit). Irs instructions 1040ez Comments and suggestions. Irs instructions 1040ez   We welcome your comments about this publication and your suggestions for future editions. Irs instructions 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs instructions 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs instructions 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs instructions 1040ez   You can send your comments from www. Irs instructions 1040ez irs. Irs instructions 1040ez gov/formspubs/. Irs instructions 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs instructions 1040ez ”   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. Irs instructions 1040ez Ordering forms and publications. Irs instructions 1040ez   Visit www. Irs instructions 1040ez irs. Irs instructions 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs instructions 1040ez  Internal Revenue Service 1201 N. Irs instructions 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs instructions 1040ez   If you have a tax question, check the information available on IRS. Irs instructions 1040ez gov or call 1-800-829-1040. Irs instructions 1040ez We cannot answer tax questions sent to either of the above addresses. Irs instructions 1040ez Useful Items - You may want to see: Publication 517 Social Security and Other Information for Members of the Clergy and Religious Workers 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2 Wage and Tax Statement 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs instructions 1040ez 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans Prev  Up  Next   Home   More Online Publications