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Tax FormsTax forms Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Tax forms Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Tax forms Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Tax forms See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Tax forms For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Tax forms See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Tax forms The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Tax forms 70 for 2011. Tax forms See Distribution of low-cost articles on page 8. Tax forms The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Tax forms See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Tax forms The IRS has created a page on IRS. Tax forms gov that includes information about Pub. Tax forms 598 at www. Tax forms irs. Tax forms gov/pub598. Tax forms Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Tax forms Such income is exempt even if the activity is a trade or business. Tax forms However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Tax forms This publication covers the rules for the tax on unrelated business income of exempt organizations. Tax forms It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Tax forms All section references in this publication are to the Internal Revenue Code. Tax forms Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Tax forms Comments and suggestions. Tax forms We welcome your comments about this publication and your suggestions for future editions. Tax forms You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Tax forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms You can email us at taxforms@irs. Tax forms gov. Tax forms Please put “publications Comment” on the subject line. Tax forms You can also send us comments from www. Tax forms irs. Tax forms gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Tax forms ” 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. Tax forms Prev Up Next Home More Online Publications
Equal Employment Opportunity Commission (EEOC)
The EEOC enforces laws that make discrimination illegal in the workplace. The commission oversees all types of work situations including hiring, firing, promotions, harassment, training, wages, and benefits.
Contact the Agency or Department
Contact via the Web: Contact the Equal Employment Opportunity Commission (EEOC)
131 M St., NE
Washington, DC 20507
Phone Number: 202-663-4900