bulletin Internal Revenue›Bulletin No. 2001–8 February 20, 2001
EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2001-8 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8920, page 654. REG–246256–96, page 713. Temporary and proposed regulations under section 4958 of the Code add details to the definitions and rules of section 4958. Section 4958 imposes excise taxes on excess benefit transactions between a section 501(c)(3) or 501(c)(4) organization (except a private foundation) and a person with substantial influence over the affairs of the organization.
Announcement 2001–20, page 716. A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
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