The IRS Tax Exempt and Government Entities has provided three new technical guides: TG 0, TG 3-4, and TG-17. TG 0 is an updated overview of all technical guides. TG-3-4 is an updated guide to tax law regarding scientific organizations exempt under Section 501(c)(3). TG-17 is an updated guide to tax law regarding trusts that are part of any plan for the payment of supplemental unemployment compensation benefits under Section 501(c)(17).
See TG 0 Technical Guide Overview
See also TG 3-4 Exempt Purpose, Scientific Organizations 501(c)(3)
See also TG 17 Supplemental Unemployment Benefit Trusts
Posted by Benjamin Sapozhnikov, Associate Editor, Wealth Strategies Journal.