Bulletin No. 2002–21 May 28, 2002
EXEMPT ORGANIZATIONS
Internal Revenue Bulletin 2002-21 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8991, page 972. Final regulations under section 513 of the Code provide guidance concerning whether corporate sponsorship payments to tax-exempt organizations are unrelated business taxable income.
Notice 2002–34, page 990. This notice announces and provides guidance for a voluntary compliance program to promote disclosure for political organizations that file Forms 8871, 8872, 1120–POL, 990, and 990–EZ by July 15, 2002.
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