Skip to content

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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2002-21

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.