SEC. 2. BACKGROUND

Internal Revenue Bulletin 1998-7 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 6033(e) imposes reporting and notice requirements on tax-exempt orga

February 17, 1998 30 1998–7 I.R.B.

income is exempt from tax under § 115, or organizations excepted under section 4.01 of this revenue procedure. .03 Section 501(c)(6) Organizations. Organizations recognized by the Service as exempt from taxation under § 501(c)(6) shall be treated as meeting the requirements of § 6033(e)(3) if more than 90 percent of all annual dues (or similar amounts) are received from organizations described in § 501(c)(3), state governments, local governments, entities whose income is exempt from tax under § 115, or organizations excepted under section 4.01 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 1998-7

Internal Revenue Bulletin 1998-7

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