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EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2000-32 · 2026-10-03 edition · updated 2026-10-04 · United States

treatment of (RP 30) 28, 113 Individual retirement arrangements,

30, 124 Forms:

1040, e-file program (RP 31) 31, 146 1096, 1098, 1099, 5498, and W-2G, substitute forms specifications (RP 28) 27, 60 Gross income, de minimis premiums,

Cafeteria plans, notice of public hearing

on proposed regulations (Ann 65) 31, 150 Employee annuities; section 403(b)

Letter rulings, determination letters, and

foundations (Ann 61) 30, 136 Revocations (Ann 62) 30, 137

information letters issued by the Office of Chief Counsel (Notice 35) 29, 118 List of organizations classified as private

returned/recharacterized contributions, net income calculation (Notice 39) 30, 132 Information reporting, payments and

reimbursements of qualified tuition and related expenses (REG-10531698) 27, 98 Information returns, magnetic media fil

plans, elective deferrals (RR 35) 31, 138 Full funding limitations, weighted aver

ing requirements (REG-105316-98) 27, 98 Interest:

age interest rate for July 2000 (Notice 40) 30, 134 Letter rulings, determination letters, and

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▸Contents — Internal Revenue Bulletin 2000-32
Internal Revenue Bulletin 2000-32

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