March 2019
Intermediate to advanced
272 pages
7h 58m
English
p. 624. Add at end of section:
The IRS 2012 Annual Report and FY 2013 Work Plan announced they will continue exams for organizations that report unrelated business income and fail to file Form 990‐T. The IRS also said it planned to analyze Form 990‐T data to develop risk models that will help the division identify organizations that report “significant gross receipts” from unrelated business activities but do not declare any tax due. This effort will be used in connection with a “coming UBIT project.”1 The July 2015 Update on their Priority Guidance plan made no mention of the ...