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).
Posted by Benjamin Sapozhnikov, Associate Editor, Wealth Strategies Journal.