CHAPTER THIRTY-FIVE

Maintenance of Tax-Exempt Status and Avoidance of Penalties

§ 35.3 Annual Reporting Requirements
§ 35.4 Redesigned Annual Information Return
- (b) Summary of Redesigned Annual Information Return
  - (xv) Schedule H
  - (xxv) Uncertain Tax Positions (New)
  - (xxvi) Preparer Tax Identification Numbers (New)
§ 35.5A IRS Disclosure to State Officials (New)
§ 35.6 Form 990 and Community Benefit
§ 35.7 Reporting of Noncash Gifts in General (New)
- (a) Form 8283
- (b) Form 990, Schedule M
  - (i) Overview of Schedule M
  - (ii) Contributions of Works of Art
  - (iii) Contributions of Publications
  - (iv) Contributions of Clothing and Household Goods
  - (v) Contributions of Vehicles
  - (vi) Contributions of Intellectual Property
  - (vii) Contributions of Securities
  - (viii) Qualified Conservation Contributions
  - (ix) Contributions of Real Estate
  - (x) Contributions of Jewelry and Gems
  - (xi) Contributions of Collectibles
  - (xii) Contributions of Inventory
  - (xiii) Contributions of Drugs and Medical Supplies
  - (xiv) Contributions of Taxidermy
  - (xv) Contributions of Historical Artifacts
  - (xvi) Contributions of Scientific Specimens
  - (xvii) Contributions of Archaeological Artifacts
  - (xviii) Other Types of Property
  - (xix) Form 8283
  - (xx) Holding Periods
  - (xxi) Nonstandard Contributions
  - (xxii) Service Provider Organizations
  - (xxiii) Nonreporting of Revenue

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