IRS issues new technical guide on (c)(8) and (c)(10)

The IRS has recently issued another new Technical Guide, this time on Fraternal Beneficiary Societies and Domestic Fraternal Societies under Tax Code sections 501(c)(8) and 501(c)(10). The 36-page Guide updates and combines the Audit Technique Guide with other technical content. It covers the background of the laws, exemption issues, unrelated business income tax, deductibility of contributions, filing requirements and examination techniques. ( TG 8 )

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IRS issues new technical guide on (c)(8) and (c)(10)

IRS issues new technical guide on (c)(8) and (c)(10)