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EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2001-9 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2001–20, page 738. This procedure describes the Voluntary Compliance on Alien Withholding Program (VCAP), which is available to certain public and other not-for-profit colleges and universities and their charitable affiliates to resolve issues arising from the payment, withholding, and reporting of certain taxes due on payments made to alien individuals.
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