bulletin Internal Revenue›Bulletin No. 2000–42 October 16, 2000
EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Announcement 2000–82, page 385. The IRS released new Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts. For taxable years beginning prior to January 1, 2000, organizations that pay premiums on “personal benefit contracts,” as that term is used in section 170(f)(10) of the Code, must file Form 8870 by the later of 90 days after this announcement or the date the organization is required to file its annual return. See also Notice 2000–24, 2000–17 I.R.B. 952.
Announcement 2000–84, page 385. Application of tax laws to use of the Internet by exempt organizations. The Service requests comments on the need for guidance clarifying the application of Internal Revenue Code provisions to use of the Internet by exempt organizations.
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