EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2003–64, page 1036. Unrelated business taxable income. In computing the unrelated business income tax it owes under section 511(a)(2)(A) of the Code, it is proper for a social club described in section 501(c)(7) to claim the credit under section 45B for the portion of employer social security taxes paid with respect to employee tips received from both members and nonmembers.

Announcement 2003–42, page 1104. A list is provided of organizations now classified as private foundations.

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▸Contents — Internal Revenue Bulletin 2003-25

Internal Revenue Bulletin 2003-25

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