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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes 3. Filing 2012 taxes   Unrelated Trade or Business Table of Contents Selling of products of exempt functions. Filing 2012 taxes Dual use of assets or facilities. Filing 2012 taxes Exploitation of exempt functions. Filing 2012 taxes ExamplesExceptions. Filing 2012 taxes Excluded Trade or Business ActivitiesQualified sponsorship payment. Filing 2012 taxes Advertising. Filing 2012 taxes Exception for contingent payments. Filing 2012 taxes Exception for periodicals. Filing 2012 taxes Exception for conventions and trade shows. Filing 2012 taxes Legal definition. Filing 2012 taxes Legal where played. Filing 2012 taxes No for-profit games where played. Filing 2012 taxes Unrelated business income. Filing 2012 taxes   Unrelated business income is the income from a trade or business regularly conducted by an exempt organization and not substantially related to the performance by the organization of its exempt purpose or function, except that the organization uses the profits derived from this activity. Filing 2012 taxes   Certain trade or business activities are not treated as an unrelated trade or business. Filing 2012 taxes See Excluded Trade or Business Activities, later. Filing 2012 taxes Trade or business. Filing 2012 taxes   The term “trade or business” generally includes any activity conducted for the production of income from selling goods or performing services. Filing 2012 taxes An activity does not lose its identity as a trade or business merely because it is conducted within a larger group of similar activities that may or may not be related to the exempt purposes of the organization. Filing 2012 taxes   For example, the regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though the pharmacy also furnishes supplies to the hospital and patients of the hospital in accordance with its exempt purpose. Filing 2012 taxes Similarly, soliciting, selling, and publishing commercial advertising is a trade or business even though the advertising is published in an exempt organization's periodical that contains editorial matter related to the organization's exempt purpose. Filing 2012 taxes Regularly conducted. Filing 2012 taxes   Business activities of an exempt organization ordinarily are considered regularly conducted if they show a frequency and continuity, and are pursued in a manner similar to comparable commercial activities of nonexempt organizations. Filing 2012 taxes   For example, a hospital auxiliary's operation of a sandwich stand for 2 weeks at a state fair would not be the regular conduct of a trade or business. Filing 2012 taxes The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round. Filing 2012 taxes However, operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business. Filing 2012 taxes Not substantially related. Filing 2012 taxes    A business activity is not substantially related to an organization's exempt purpose if it does not contribute importantly to accomplishing that purpose (other than through the production of funds). Filing 2012 taxes Whether an activity contributes importantly depends in each case on the facts involved. Filing 2012 taxes   In determining whether activities contribute importantly to the accomplishment of an exempt purpose, the size and extent of the activities involved must be considered in relation to the nature and extent of the exempt function that they intend to serve. Filing 2012 taxes For example, to the extent an activity is conducted on a scale larger than is reasonably necessary to perform an exempt purpose, it does not contribute importantly to the accomplishment of the exempt purpose. Filing 2012 taxes The part of the activity that is more than needed to accomplish the exempt purpose is an unrelated trade or business. Filing 2012 taxes   Also in determining whether activities contribute importantly to the accomplishment of an exempt purpose, the following principles apply. Filing 2012 taxes Selling of products of exempt functions. Filing 2012 taxes   Ordinarily, selling products that result from the performance of exempt functions is not an unrelated trade or business if the product is sold in substantially the same state it is in when the exempt functions are completed. Filing 2012 taxes Thus, for an exempt organization engaged in rehabilitating handicapped persons (its exempt function), selling articles made by these persons as part of their rehabilitation training is not an unrelated trade or business. Filing 2012 taxes   However, if a completed product resulting from an exempt function is used or exploited in further business activity beyond what is reasonably appropriate or necessary to dispose of it as is, the activity is an unrelated trade or business. Filing 2012 taxes For example, if an exempt organization maintains an experimental dairy herd for scientific purposes, the sale of milk and cream produced in the ordinary course of operation of the project is not an unrelated trade or business. Filing 2012 taxes But if the organization uses the milk and cream in the further manufacture of food items such as ice cream, pastries, etc. Filing 2012 taxes , the sale of these products is an unrelated trade or business unless the manufacturing activities themselves contribute importantly to the accomplishment of an exempt purpose of the organization. Filing 2012 taxes Dual use of assets or facilities. Filing 2012 taxes   If an asset or facility necessary to the conduct of exempt functions is also used in commercial activities, its use for exempt functions does not, by itself, make the commercial activities a related trade or business. Filing 2012 taxes The test, as discussed earlier, is whether the activities contribute importantly to the accomplishment of exempt purposes. Filing 2012 taxes   For example, a museum has a theater auditorium designed for showing educational films in connection with its program of public education in the arts and sciences. Filing 2012 taxes The theater is a principal feature of the museum and operates continuously while the museum is open to the public. Filing 2012 taxes If the organization also operates the theater as a motion picture theater for the public when the museum is closed, the activity is an unrelated trade or business. Filing 2012 taxes   For information on allocating expenses for the dual use of assets or facilities, see Deductions in chapter 4. Filing 2012 taxes Exploitation of exempt functions. Filing 2012 taxes   Exempt activities sometimes create goodwill or other intangibles that can be exploited in a commercial way. Filing 2012 taxes When an organization exploits such an intangible in commercial activities, the fact that the income depends in part upon an exempt function of the organization does not make the commercial activities a related trade or business. Filing 2012 taxes Unless the commercial exploitation contributes importantly to the accomplishment of the exempt purpose, the commercial activities are an unrelated trade or business. Filing 2012 taxes   For the treatment of expenses attributable to the exploitation of exempt activities, see Deductions in chapter 4. Filing 2012 taxes Examples The following are examples of activities that were determined to be (or not to be) unrelated trades or businesses using the definitions and principles just discussed. Filing 2012 taxes Sales commissions. Filing 2012 taxes   An agricultural organization, whose exempt purposes are to promote better conditions for cattle breeders and to improve the breed generally, engages in an unrelated trade or business when it regularly sells cattle for its members on a commission basis. Filing 2012 taxes Artists' facilities. Filing 2012 taxes   An organization whose exempt purpose is to stimulate and foster public interest in the fine arts by promoting art exhibits, sponsoring cultural events, and furnishing information about fine arts leases studio apartments to artist tenants and operates a dining hall primarily for these tenants. Filing 2012 taxes These two activities do not contribute importantly to accomplishing the organization's exempt purpose. Filing 2012 taxes Therefore, they are unrelated trades or businesses. Filing 2012 taxes Membership list sales. Filing 2012 taxes   An exempt educational organization regularly sells membership mailing lists to business firms. Filing 2012 taxes This activity does not contribute importantly to the accomplishment of the organization's exempt purpose and therefore is an unrelated trade or business. Filing 2012 taxes Also see Exchange or rental of member lists under Excluded Trade or Business Activities, later. Filing 2012 taxes Hospital facilities. Filing 2012 taxes   An exempt hospital leases its adjacent office building and furnishes certain office services to a hospital-based medical group for a fee. Filing 2012 taxes The group provides all diagnostic and therapeutic procedures to the hospital's patients and operates the hospital's emergency room on a 24-hour basis. Filing 2012 taxes The leasing activity is substantially related to the hospital's exempt purpose and is not an unrelated trade or business. Filing 2012 taxes   The hospital also operates a gift shop patronized by patients, visitors making purchases for patients, and employees; a cafeteria and coffee shop primarily for employees and medical staff; and a parking lot for patients and visitors only. Filing 2012 taxes These activities are also substantially related to the hospital's exempt purpose and do not constitute unrelated trades or businesses. Filing 2012 taxes Book publishing. Filing 2012 taxes   An exempt organization engages primarily in activities that further its exempt purposes. Filing 2012 taxes It also owns the publication rights to a book that does not relate to any of its exempt purposes. Filing 2012 taxes The organization exploits the book in a commercial manner by arranging for printing, distribution, publicity, and advertising in connection with the sale of the book. Filing 2012 taxes These activities constitute a trade or business regularly conducted. Filing 2012 taxes Because exploiting the book is unrelated to the organization's exempt purposes (except for the use of the book's profits), the income is unrelated business income. Filing 2012 taxes   However, if the organization transfers publication rights to a commercial publisher in return for royalties, the royalty income received will not be unrelated business income. Filing 2012 taxes See Royalties under Exclusions in chapter 4. Filing 2012 taxes School handicraft shop. Filing 2012 taxes   An exempt vocational school operates a handicraft shop that sells articles made by students in their regular courses of instruction. Filing 2012 taxes The students are paid a percentage of the sales price. Filing 2012 taxes In addition, the shop sells products made by local residents who make articles at home according to the shop's specifications. Filing 2012 taxes The shop manager periodically inspects the articles during their manufacture to ensure that they meet desired standards of style and quality. Filing 2012 taxes Although many local participants are former students of the school, any qualified person may participate in the program. Filing 2012 taxes The sale of articles made by students does not constitute an unrelated trade or business, but the sale of products made by local residents is an unrelated trade or business and is subject to unrelated business income tax. Filing 2012 taxes School facilities. Filing 2012 taxes   An exempt school has tennis courts and dressing rooms that it uses during the regular school year in its educational program. Filing 2012 taxes During the summer, the school operates a tennis club open to the general public. Filing 2012 taxes Employees of the school run the club, including collecting membership fees and scheduling court time. Filing 2012 taxes   Another exempt school leases the same type of facilities to an unrelated individual who runs a tennis club for the summer. Filing 2012 taxes The lease is for a fixed fee that does not depend on the income or profits derived from the leased property. Filing 2012 taxes   In both situations, the exempt purpose is the advancement of education. Filing 2012 taxes Furnishing tennis facilities in the manner described does not further that exempt purpose. Filing 2012 taxes These activities are unrelated trades or businesses. Filing 2012 taxes However, in the second situation the income derived from the leasing of the property is excluded from unrelated business taxable income as rent from real property. Filing 2012 taxes See Rents under Exclusions in chapter 4. Filing 2012 taxes Services provided with lease. Filing 2012 taxes   An exempt university leases its football stadium during several months of the year to a professional football team for a fixed fee. Filing 2012 taxes Under the lease agreement, the university furnishes heat, light, and water and is responsible for all ground maintenance. Filing 2012 taxes It also provides dressing room, linen, and stadium security services for the professional team. Filing 2012 taxes   Leasing of the stadium is an unrelated trade or business. Filing 2012 taxes In addition, the substantial services furnished for the convenience of the lessee go beyond those usually provided with the rental of space for occupancy only. Filing 2012 taxes Therefore, the income from this lease is rent from real property and unrelated business taxable income. Filing 2012 taxes Broadcasting rights. Filing 2012 taxes   An exempt collegiate athletic conference conducts an annual competitive athletic game between its conference champion and another collegiate team. Filing 2012 taxes Income is derived from admission charges and the sale of exclusive broadcasting rights to a national radio and television network. Filing 2012 taxes An athletic program is considered an integral part of the educational process of a university. Filing 2012 taxes   The educational purposes served by intercollegiate athletics are identical whether conducted directly by individual universities or by their regional athletic conference. Filing 2012 taxes Also, the educational purposes served by exhibiting a game before an audience that is physically present and exhibiting the game on television or radio before a much larger audience are substantially similar. Filing 2012 taxes Therefore, the sale of the broadcasting rights contributes importantly to the accomplishment of the organization's exempt purpose and is not an unrelated trade or business. Filing 2012 taxes   In a similar situation, an exempt organization was created as a national governing body for amateur athletes to foster interest in amateur sports and to encourage widespread public participation. Filing 2012 taxes The organization receives income each year from the sale of exclusive broadcasting rights to an independent producer, who contracts with a commercial network to broadcast many of the athletic events sponsored, supervised, and regulated by the organization. Filing 2012 taxes   The broadcasting of these events promotes the various amateur sports, fosters widespread public interest in the benefits of the organization's nationwide amateur program, and encourages public participation. Filing 2012 taxes The sale of the rights and the broadcasting of the events contribute importantly to the organization's exempt purpose. Filing 2012 taxes Therefore, the sale of the exclusive broadcasting rights is not an unrelated trade or business. Filing 2012 taxes Yearbook advertising. Filing 2012 taxes   An exempt organization receives income from the sale of advertising in its annual yearbook. Filing 2012 taxes The organization hires an independent commercial firm, under a contract covering a full calendar year, to conduct an intensive advertising solicitation campaign in the organization's name. Filing 2012 taxes This firm is paid a percentage of the gross advertising receipts for selling the advertising, collecting from advertisers, and printing the yearbook. Filing 2012 taxes This advertising activity is an unrelated trade or business. Filing 2012 taxes Pet boarding and grooming services. Filing 2012 taxes   An exempt organization, organized and operated for the prevention of cruelty to animals, receives unrelated business income from providing pet boarding and grooming services for the general public. Filing 2012 taxes These activities do not contribute importantly to its purpose of preventing cruelty to animals. Filing 2012 taxes Museum eating facilities. Filing 2012 taxes   An exempt art museum operates a dining room, a cafeteria, and a snack bar for use by the museum staff, employees, and visitors. Filing 2012 taxes Eating facilities in the museum help to attract visitors and allow them to spend more time viewing the museum's exhibits without having to seek outside restaurants at mealtime. Filing 2012 taxes The eating facilities also allow the museum staff and employees to remain in the museum throughout the day. Filing 2012 taxes Thus, the museum's operation of the eating facilities contributes importantly to the accomplishment of its exempt purposes and is not unrelated trade or business. Filing 2012 taxes Halfway house workshop. Filing 2012 taxes   A halfway house organized to provide room, board, therapy, and counseling for persons discharged from alcoholic treatment centers also operates a furniture shop to provide full-time employment for its residents. Filing 2012 taxes The profits are applied to the operating costs of the halfway house. Filing 2012 taxes The income from this venture is not unrelated trade or business income because the furniture shop contributes importantly to the organization's purpose of aiding its residents' transition from treatment to a normal and productive life. Filing 2012 taxes Travel tour programs. Filing 2012 taxes   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose for which tax exemption was granted to the organization. Filing 2012 taxes Example 1. Filing 2012 taxes A tax-exempt university alumni association provides a travel tour program for its members and their families. Filing 2012 taxes The organization works with various travel agencies and schedules approximately ten tours a year to various places around the world. Filing 2012 taxes It mails out promotional material and accepts reservations for fees paid by the travel agencies on a per-person basis. Filing 2012 taxes The organization provides an employee for each tour as a tour leader. Filing 2012 taxes There is no formal educational program conducted with these tours, and they do not differ from regular commercially operated tours. Filing 2012 taxes By providing travel tours to its members, the organization is engaging in a regularly conducted trade or business. Filing 2012 taxes Even if the tours it offers support the university, financially and otherwise, and encourage alumni to do the same, they do not contribute importantly to the organization's exempt purpose of promoting education. Filing 2012 taxes Therefore, the sale of the travel tours is an unrelated trade or business. Filing 2012 taxes Example 2. Filing 2012 taxes A tax-exempt organization formed for the purpose of educating individuals about the geography and the culture of the United States provides study tours to national parks and other locations within the United States. Filing 2012 taxes These tours are conducted by teachers and others certified by the state board of education. Filing 2012 taxes The tours are primarily designed for students enrolled in degree programs at state educational institutions but are open to all who agree to participate in the required study program associated with the tour taken. Filing 2012 taxes A tour's study program consists of instruction on subjects related to the location being visited on the tour. Filing 2012 taxes Each tour group brings along a library of material related to the subjects being studied on the tour. Filing 2012 taxes During the tour, 5 or 6 hours per day are devoted to organized study, preparation of reports, lectures, instruction, and recitation by the students. Filing 2012 taxes Examinations are given at the end of each tour. Filing 2012 taxes The state board of education awards academic credit for tour participation. Filing 2012 taxes Because these tours are substantially related to the organization's exempt purpose, they are not an unrelated trade or business. Filing 2012 taxes Insurance programs. Filing 2012 taxes   An organization that acts as a group insurance policyholder for its members and collects a fee for performing administrative services is normally carrying on an unrelated trade or business. Filing 2012 taxes Exceptions. Filing 2012 taxes   Organizations whose exempt activities may include the provision of insurance benefits, such as fraternal beneficiary societies, voluntary employees beneficiary associations, and labor organizations, are generally exceptions to this rule. Filing 2012 taxes Magazine publishing. Filing 2012 taxes   An association of credit unions with tax-exempt status as a business league publishes a consumer-oriented magazine four times a year and makes it available to member credit unions for purchase. Filing 2012 taxes   By selling a magazine to its members as a promotional device, the organization furnishes its members with a regular commercial service they can use in their own operations. Filing 2012 taxes This service does not promote the improvement of business conditions of one or more lines of business, which is the exempt purpose of a business league. Filing 2012 taxes   Since the activity does not contribute importantly to the organization's exempt function, it is an unrelated trade or business. Filing 2012 taxes Directory of members. Filing 2012 taxes   A business league publishes an annual directory that contains a list of all its members, their addresses, and their area of expertise. Filing 2012 taxes Each member has the same amount of space in the directory, and its format does not emphasize the relative importance or reputation of any member. Filing 2012 taxes The directory contains no commercial advertisement and is sold only to the organization's members. Filing 2012 taxes   The directory facilitates communication among the members and encourages the exchange of ideas and expertise. Filing 2012 taxes Because the directory lists the members in a similar noncommercial format without advertising and is not distributed to the public, its sale does not confer private commercial benefits on the members. Filing 2012 taxes The sale of the directory does contribute importantly to the organization's exempt purpose and is not an unrelated trade or business. Filing 2012 taxes This directory differs from the publication discussed next because of its noncommercial characteristics. Filing 2012 taxes Sales of advertising space. Filing 2012 taxes   A national association of law enforcement officials publishes a monthly journal that contains articles and other editorial material of professional interest to its members. Filing 2012 taxes The journal is distributed without charge, mainly to the organization's members. Filing 2012 taxes   The organization sells advertising space in the journal either for conventional advertising or to merely identify the purchaser without a commercial message. Filing 2012 taxes Some of the noncommercial advertising identifies the purchaser in a separate space, and some consists of listings of 60 or more purchasers per page. Filing 2012 taxes A business firm identified in a separate space is further identified in an Index of Advertisers. Filing 2012 taxes   The organization solicits advertising by personal contacts. Filing 2012 taxes Advertising from large firms is solicited by contacting their chief executive officer or community relations officer rather than their advertising manager. Filing 2012 taxes The organization also solicits advertising in form letters appealing for corporate and personal contributions. Filing 2012 taxes   An exempt organization's sale of advertising placed for the purchaser's commercial benefit is a commercial activity. Filing 2012 taxes Goodwill derived by the purchaser from being identified as a patron of the organization is usually considered a form of commercial benefit. Filing 2012 taxes Therefore, advertising in an exempt organization's publication is generally presumed to be placed for the purchaser's commercial benefit, even if it has no commercial message. Filing 2012 taxes However, this presumption is not conclusive if the purchaser's patronage would be difficult to justify commercially in view of the facts and circumstances. Filing 2012 taxes In that case, other factors should also be considered in determining whether a commercial benefit can be expected. Filing 2012 taxes Those other factors include: The normal manner in which the publication is circulated; The territorial scope of the circulation; The extent to which its readers, promoters, or the like could reasonably be expected to further, either directly or indirectly, the commercial interest of the advertisers; The eligibility of the publishing organization to receive tax-deductible contributions; and The commercial or noncommercial methods used to solicit the advertisers. Filing 2012 taxes   In this situation, the purchaser of a separate advertising space without a commercial message can nevertheless expect a commercial benefit from the goodwill derived from being identified in that manner as a patron of the organization. Filing 2012 taxes However, the purchaser of a listing cannot expect more than an inconsequential benefit. Filing 2012 taxes Therefore, the sale of separate spaces, but not the listings, is an unrelated trade or business. Filing 2012 taxes Publishing legal notices. Filing 2012 taxes   A bar association publishes a legal journal containing opinions of the county court, articles of professional interest to lawyers, advertisements for products and services used by the legal profession, and legal notices. Filing 2012 taxes The legal notices are published to satisfy state laws requiring publication of notices in connection with legal proceedings, such as the administration of estates and actions to quiet title to real property. Filing 2012 taxes The state designated the bar association's journal as the place to publish the required notices. Filing 2012 taxes   The publication of ordinary commercial advertising does not advance the exempt purposes of the association even when published in a periodical that contains material related to exempt purposes. Filing 2012 taxes Although the advertising is directed specifically to members of the legal profession, it is still commercial in nature and does not contribute importantly to the exempt purposes of the association. Filing 2012 taxes Therefore, the advertising income is unrelated trade or business income. Filing 2012 taxes   On the other hand, the publication of legal notices is distinguishable from ordinary commercial advertising in that its purpose is to inform the general public of significant legal events rather than to stimulate demand for the products or services of an advertiser. Filing 2012 taxes This promotes the common interests of the legal profession and contributes importantly to the association's exempt purposes. Filing 2012 taxes Therefore, the publishing of legal notices does not constitute an unrelated trade or business. Filing 2012 taxes Museum greeting card sales. Filing 2012 taxes    An art museum that exhibits modern art sells greeting cards that display printed reproductions of selected works from other art collections. Filing 2012 taxes Each card is imprinted with the name of the artist, the title or subject matter of the work, the date or period of its creation, if known, and the museum's name. Filing 2012 taxes The cards contain appropriate greetings and are personalized on request. Filing 2012 taxes   The organization sells the cards in the shop it operates in the museum and sells them at quantity discounts to retail stores. Filing 2012 taxes It also sells them by mail order through a catalog that is advertised in magazines and other publications throughout the year. Filing 2012 taxes As a result, a large number of cards are sold at a significant profit. Filing 2012 taxes   The museum is exempt as an educational organization on the basis of its ownership, maintenance, and exhibition for public viewing of works of art. Filing 2012 taxes The sale of greeting cards with printed reproductions of artworks contributes importantly to the achievement of the museum's exempt educational purposes by enhancing public awareness, interest, and appreciation of art. Filing 2012 taxes The cards may encourage more people to visit the museum itself to share in its educational programs. Filing 2012 taxes The fact that the cards are promoted and sold in a commercial manner at a profit and in competition with commercial greeting card publishers does not alter the fact that the activity is related to the museum's exempt purpose. Filing 2012 taxes Therefore, these sales activities are not an unrelated trade or business. Filing 2012 taxes Museum shop. Filing 2012 taxes   An art museum maintained and operated for the exhibition of American folk art operates a shop in the museum that sells: Reproductions of works in the museum's own collection and reproductions of artistic works from the collections of other art museums (prints suitable for framing, postcards, greeting cards, and slides); Metal, wood, and ceramic copies of American folk art objects from its own collection and similar copies of art objects from other collections of artworks; Instructional literature and scientific books and souvenir items concerning the history and development of art and, in particular, of American folk art; and Scientific books and souvenir items of the city in which the museum is located. Filing 2012 taxes   The shop also rents originals or reproductions of paintings contained in its collection. Filing 2012 taxes All of its reproductions are imprinted with the name of the artist, the title or subject matter of the work from which it is reproduced, and the museum's name. Filing 2012 taxes   Each line of merchandise must be considered separately to determine if sales are related to the exempt purpose. Filing 2012 taxes   The sale and rental of reproductions and copies of works from the museum's own collection and reproductions of artistic works not owned by the museum contribute importantly to the achievement of the museum's exempt educational purpose by making works of art familiar to a broader segment of the public, thereby enhancing the public's understanding and appreciation of art. Filing 2012 taxes The same is true for the sale of literature relating to art. Filing 2012 taxes Therefore, these sales activities are not an unrelated trade or business. Filing 2012 taxes   On the other hand, the sale of scientific books and souvenir items of the city where the museum is located has no causal relationship to art or to artistic endeavor and, therefore, does not contribute importantly to the accomplishment of the museum's exempt educational purposes. Filing 2012 taxes The fact that selling some of these items could, under different circumstances, be held related to the exempt educational purpose of some other exempt educational organization does not change this conclusion. Filing 2012 taxes Additionally, the sale of these items does not lose its identity as a trade or business merely because the museum also sells articles which do contribute importantly to the accomplishment of its exempt function. Filing 2012 taxes Therefore, these sales are an unrelated trade or business. Filing 2012 taxes Business league's parking and bus services. Filing 2012 taxes   A business league, whose purpose is to retain and stimulate trade in a downtown area that has inadequate parking facilities, operates a fringe parking lot and shuttle bus service. Filing 2012 taxes It also operates, as an insubstantial part of its activities, a park and shop plan. Filing 2012 taxes   The fringe parking lot and shuttle bus service operate in a manner that does not favor any individual or group of downtown merchants. Filing 2012 taxes The merchants cannot offer free or discount parking or bus fares to their customers. Filing 2012 taxes   The park and shop plan allows customers of particular merchants to park free at certain parking lots in the area. Filing 2012 taxes Merchants participating in this plan buy parking stamps, which they distribute to their customers to use to pay for parking. Filing 2012 taxes   Operating the fringe parking lot and shuttle bus service provides easy and convenient access to the downtown area and, therefore, stimulates and improves business conditions in the downtown area generally. Filing 2012 taxes That activity contributes importantly to the organization's accomplishing its exempt purpose and is not an unrelated trade or business. Filing 2012 taxes   The park and shop plan encourages customers to use a limited number of participating member merchants in order to obtain free parking. Filing 2012 taxes This provides a particular service to individual members of the organization and does not further its exempt purpose. Filing 2012 taxes Therefore, operating the park and shop plan is an unrelated trade or business. Filing 2012 taxes Youth residence. Filing 2012 taxes   An exempt organization, whose purpose is to provide for the welfare of young people, rents rooms primarily to people under age 25. Filing 2012 taxes The residence units are operated on, and as a part of, the premises in which the organization carries on the social, recreational, and guidance programs for which it was recognized as exempt. Filing 2012 taxes The facilities are under the management and supervision of trained career professionals who provide residents with personal counseling, physical education programs, and group recreational activities. Filing 2012 taxes The rentals are not an unrelated trade or business because renting the rooms is substantially related to the organization's exempt purpose. Filing 2012 taxes Health club program. Filing 2012 taxes   An exempt charitable organization's purpose is to provide for the welfare of young people. Filing 2012 taxes The organization conducts charitable activities and maintains facilities that will contribute to the physical, social, mental, and spiritual health of young people at minimum or no cost to them. Filing 2012 taxes Nominal annual dues are charged for membership in the organization and use of the facilities. Filing 2012 taxes   In addition, the organization organized a health club program that its members could join for an annual fee in addition to the annual dues. Filing 2012 taxes The annual fee is comparable to fees charged by similar local commercial health clubs and is sufficiently high to restrict participation in the program to a limited number of members of the community. Filing 2012 taxes   The health club program is in addition to the general physical fitness program of the organization. Filing 2012 taxes Operating this program does not contribute importantly to the organization's accomplishing its exempt purpose and, therefore, is an unrelated trade or business. Filing 2012 taxes Miniature golf course. Filing 2012 taxes   An exempt youth welfare organization operates a miniature golf course that is open to the general public. Filing 2012 taxes The course, which is managed by salaried employees, is substantially similar to commercial courses. Filing 2012 taxes The admission fees charged are comparable to fees of commercial facilities and are designed to return a profit. Filing 2012 taxes   The operation of the miniature golf course in a commercial manner does not contribute importantly to the accomplishment of the organization's exempt purpose and, therefore, is an unrelated trade or business. Filing 2012 taxes Sales of hearing aids. Filing 2012 taxes   A tax-exempt hospital, whose primary activity is rehabilitation, sells hearing aids to patients. Filing 2012 taxes This activity is an essential part of the hospital's program to test and evaluate patients with hearing deficiencies and contributes importantly to its exempt purpose. Filing 2012 taxes It is not an unrelated trade or business. Filing 2012 taxes Nonpatient laboratory testing. Filing 2012 taxes   Nonpatient laboratory testing performed by a tax-exempt teaching hospital on specimens needed for the conduct of its teaching activities is not an unrelated trade or business. Filing 2012 taxes However, laboratory testing performed by a tax-exempt non-teaching hospital on referred specimens from private office patients of staff physicians is an unrelated trade or business if these services are otherwise available in the community. Filing 2012 taxes Selling endorsements. Filing 2012 taxes   An exempt scientific organization enjoys an excellent reputation in the field of biological research. Filing 2012 taxes It exploits this reputation regularly by selling endorsements of laboratory equipment to manufacturers. Filing 2012 taxes Endorsing laboratory equipment does not contribute importantly to the accomplishment of any purpose for which exemption is granted to the organization. Filing 2012 taxes Accordingly, the sale of endorsements is an unrelated trade or business. Filing 2012 taxes Sponsoring entertainment events. Filing 2012 taxes   An exempt university has a regular faculty and a regularly enrolled student body. Filing 2012 taxes During the school year, the university sponsors the appearance of professional theater companies and symphony orchestras that present drama and musical performances for the students and faculty members. Filing 2012 taxes Members of the general public also are admitted. Filing 2012 taxes The university advertises these performances and supervises advance ticket sales at various places, including such university facilities as the cafeteria and the university bookstore. Filing 2012 taxes Although the presentation of the performances makes use of an intangible generated by the university's exempt educational functions—the presence of the student body and faculty—such drama and music events contribute importantly to the overall educational and cultural functions of the university. Filing 2012 taxes Therefore, the activity is not an unrelated trade or business. Filing 2012 taxes Excluded Trade or Business Activities The following activities are specifically excluded from the definition of unrelated trade or business. Filing 2012 taxes Volunteer workforce. Filing 2012 taxes   Any trade or business in which substantially all the work is performed for the organization without compensation is not an unrelated trade or business. Filing 2012 taxes Example 1. Filing 2012 taxes A retail store operated by an exempt orphanage where unpaid volunteers perform substantially all the work in carrying on the business is not an unrelated trade or business. Filing 2012 taxes Example 2. Filing 2012 taxes A volunteer fire company conducts weekly public dances. Filing 2012 taxes Holding public dances and charging admission on a regular basis may, given the facts and circumstances of a particular case, be considered an unrelated trade or business. Filing 2012 taxes However, because the work at the dances is performed by unpaid volunteers, the activity is not an unrelated trade or business. Filing 2012 taxes Convenience of members. Filing 2012 taxes   A trade or business conducted by a 501(c)(3) organization or by a governmental college or university primarily for the convenience of its members, students, patients, officers, or employees is not an unrelated trade or business. Filing 2012 taxes For example, a laundry operated by a college for the purpose of laundering dormitory linens and students' clothing is not an unrelated trade or business. Filing 2012 taxes Qualified sponsorship activities. Filing 2012 taxes   Soliciting and receiving qualified sponsorship payments is not an unrelated trade or business, and the payments are not subject to unrelated business income tax. Filing 2012 taxes Qualified sponsorship payment. Filing 2012 taxes   This is any payment made by a person engaged in a trade or business for which the person will receive no substantial benefit other than the use or acknowledgment of the business name, logo, or product lines in connection with the organization's activities. Filing 2012 taxes “Use or acknowledgment” does not include advertising the sponsor's products or services. Filing 2012 taxes The organization's activities include all its activities, whether or not related to its exempt purposes. Filing 2012 taxes   For example, if, in return for receiving a sponsorship payment, an organization promises to use the sponsor's name or logo in acknowledging the sponsor's support for an educational or fundraising event, the payment is a qualified sponsorship payment and is not subject to the unrelated business income tax. Filing 2012 taxes   Providing facilities, services, or other privileges (for example, complimentary tickets, pro-am playing spots in golf tournaments, or receptions for major donors) to a sponsor or the sponsor's designees in connection with a sponsorship payment does not affect whether the payment is a qualified sponsorship payment. Filing 2012 taxes Instead, providing these goods or services is treated as a separate transaction in determining whether the organization has unrelated business income from the event. Filing 2012 taxes Generally, if the services or facilities are not a substantial benefit or if providing them is a related business activity, the payments will not be subject to the unrelated business income tax. Filing 2012 taxes   Similarly, the sponsor's receipt of a license to use an intangible asset (for example, a trademark, logo, or designation) of the organization is treated as separate from the qualified sponsorship transaction in determining whether the organization has unrelated business taxable income. Filing 2012 taxes   If part of a payment would be a qualified sponsorship payment if paid separately, that part is treated as a separate payment. Filing 2012 taxes For example, if a sponsorship payment entitles the sponsor to both product advertising and the use or acknowledgment of the sponsor's name or logo by the organization, then the unrelated business income tax does not apply to the part of the payment that is more than the fair market value of the product advertising. Filing 2012 taxes Advertising. Filing 2012 taxes   A payment is not a qualified sponsorship payment if, in return, the organization advertises the sponsor's products or services. Filing 2012 taxes For information on the treatment of payments for advertising, see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Filing 2012 taxes   Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. Filing 2012 taxes   The use of promotional logos or slogans that are an established part of the sponsor's identity is not, by itself, advertising. Filing 2012 taxes In addition, mere distribution or display of a sponsor's product by the organization to the public at a sponsored event, whether for free or for remuneration, is considered use or acknowledgment of the product rather than advertising. Filing 2012 taxes Exception for contingent payments. Filing 2012 taxes   A payment is not a qualified sponsorship payment if its amount is contingent, by contract or otherwise, upon the level of attendance at one or more events, broadcast ratings, or other factors indicating the degree of public exposure to one or more events. Filing 2012 taxes However, the fact that a sponsorship payment is contingent upon an event actually taking place or being broadcast does not, by itself, affect whether a payment qualifies. Filing 2012 taxes Exception for periodicals. Filing 2012 taxes   A payment is not a qualified sponsorship payment if it entitles the payer to the use or acknowledgment of the business name, logo, or product lines in the organization's periodical. Filing 2012 taxes For this purpose, a periodical is any regularly scheduled and printed material (for example, a monthly journal) published by or on behalf of the organization. Filing 2012 taxes It does not include material that is related to and primarily distributed in connection with a specific event conducted by the organization (for example, a program or brochure distributed at a sponsored event). Filing 2012 taxes   The treatment of payments that entitle the payer to the depiction of the payer's name, logo, or products lines in an organization's periodical is determined under the rules that apply to advertising activities. Filing 2012 taxes See Sales of advertising space under Examples, earlier in this chapter. Filing 2012 taxes Also see Exploitation of Exempt Activity—Advertising Sales in chapter 4. Filing 2012 taxes Exception for conventions and trade shows. Filing 2012 taxes   A payment is not a qualified sponsorship payment if it is made in connection with any qualified convention or trade show activity. Filing 2012 taxes The exclusion of qualified convention or trade show activities from the definition of unrelated trade or business is explained later under Convention or trade show activity. Filing 2012 taxes Selling donated merchandise. Filing 2012 taxes   A trade or business that consists of selling merchandise, substantially all of which the organization received as gifts or contributions, is not an unrelated trade or business. Filing 2012 taxes For example, a thrift shop operated by a tax-exempt organization that sells donated clothes and books to the general public, with the proceeds going to the exempt organization, is not an unrelated trade or business. Filing 2012 taxes Employee association sales. Filing 2012 taxes   The sale of certain items by a local association of employees described in section 501(c)(4), organized before May 17, 1969, is not an unrelated trade or business if the items are sold for the convenience of the association's members at their usual place of employment. Filing 2012 taxes This exclusion applies only to the sale of work-related clothes and equipment and items normally sold through vending machines, food dispensing facilities, or by snack bars. Filing 2012 taxes Bingo games. Filing 2012 taxes   Certain bingo games are not included in the term “unrelated trade or business. Filing 2012 taxes ” To qualify for this exclusion, the bingo game must meet the following requirements. Filing 2012 taxes It meets the legal definition of bingo. Filing 2012 taxes It is legal where it is played. Filing 2012 taxes It is played in a jurisdiction where bingo games are not regularly conducted by for-profit organizations. Filing 2012 taxes Legal definition. Filing 2012 taxes   For a game to meet the legal definition of bingo, wagers must be placed, winners must be determined, and prizes or other property must be distributed in the presence of all persons placing wagers in that game. Filing 2012 taxes   A wagering game that does not meet the legal definition of bingo does not qualify for the exclusion, regardless of its name. Filing 2012 taxes For example, “instant bingo,” in which a player buys a pre-packaged bingo card with pull-tabs that the player removes to determine if he or she is a winner, does not qualify. Filing 2012 taxes Legal where played. Filing 2012 taxes   This exclusion applies only if bingo is legal under the laws of the jurisdiction where it is conducted. Filing 2012 taxes The fact that a jurisdiction's law that prohibits bingo is rarely enforced or is widely disregarded does not make the conduct of bingo legal for this purpose. Filing 2012 taxes No for-profit games where played. Filing 2012 taxes   This exclusion applies only if for-profit organizations cannot regularly conduct bingo games in any part of the same jurisdiction. Filing 2012 taxes Jurisdiction is normally the entire state; however, in certain situations, local jurisdiction will control. Filing 2012 taxes Example. Filing 2012 taxes Tax-exempt organizations X and Y are organized under the laws of state N, which has a law that permits exempt organizations to conduct bingo games. Filing 2012 taxes In addition, for-profit organizations are permitted to conduct bingo games in city S, a resort community located in county R. Filing 2012 taxes Several for-profit organizations conduct nightly games. Filing 2012 taxes Y conducts weekly bingo games in city S, while X conducts weekly games in county R. Filing 2012 taxes Since state law confines the for-profit organizations to city S, local jurisdiction controls. Filing 2012 taxes Y's bingo games conducted in city S are an unrelated trade or business. Filing 2012 taxes However, X's bingo games conducted in county R outside of city S are not an unrelated trade or business. Filing 2012 taxes Gambling activities other than bingo. Filing 2012 taxes   Any game of chance conducted by an exempt organization in North Dakota is not an unrelated trade or business if conducting the game does not violate any state or local law. Filing 2012 taxes Pole rentals. Filing 2012 taxes   The term unrelated trade or business does not include qualified pole rentals by a mutual or cooperative telephone or electric company described in section 501(c)(12). Filing 2012 taxes A qualified pole rental is the rental of a pole (or other structure used to support wires) if the pole (or other structure) is used: By the telephone or electric company to support one or more wires that the company uses in providing telephone or electric services to its members, and According to the rental, to support one or more wires (in addition to the wires described in 1 ) for use in connection with the transmission by wire of electricity or of telephone or other communications. Filing 2012 taxes For this purpose, the term rental includes any sale of the right to use the pole (or other structure). Filing 2012 taxes Distribution of low cost articles. Filing 2012 taxes   The term unrelated trade or business does not include activities relating to the distribution of low cost articles incidental to soliciting charitable contributions. Filing 2012 taxes This applies to organizations described in section 501 that are eligible to receive charitable contributions. Filing 2012 taxes   A distribution is considered incidental to the solicitation of a charitable contribution if: The recipient did not request the distribution, The distribution is made without the express consent of the recipient, and The article is accompanied by a request for a charitable contribution to the organization and a statement that the recipient may keep the low cost article regardless of whether a contribution is made. Filing 2012 taxes   An article is considered low cost if the cost of an item (or the aggregate costs if more than one item) distributed to a single recipient in a tax year is not more than $5, indexed annually for inflation. Filing 2012 taxes The maximum cost of a low cost article is $9. Filing 2012 taxes 70 for 2011. Filing 2012 taxes The cost of an article is the cost to the organization that distributes the item or on whose behalf it is distributed. Filing 2012 taxes Exchange or rental of member lists. Filing 2012 taxes   The exchange or rental of member or donor lists between organizations described in section 501 that are eligible to receive charitable contributions is not included in the term unrelated trade or business. Filing 2012 taxes Hospital services. Filing 2012 taxes   The providing of certain services at or below cost by an exempt hospital to other exempt hospitals that have facilities for 100 or fewer inpatients is not an unrelated trade or business. Filing 2012 taxes This exclusion applies only to services described in section 501(e)(1)(A). Filing 2012 taxes Public entertainment activity. Filing 2012 taxes   An unrelated trade or business does not include a qualified public entertainment activity. Filing 2012 taxes A public entertainment activity is one traditionally conducted at a fair or exposition promoting agriculture and education, including any activity whose purpose is designed to attract the public to fairs or expositions or to promote the breeding of animals or the development of products or equipment. Filing 2012 taxes   A qualified public entertainment activity is one conducted by a qualifying organization: In conjunction with an international, national, state, regional, or local fair or exposition; In accordance with state law that permits the activity to be operated or conducted solely by such an organization or by an agency, instrumentality, or political subdivision of the state; or In accordance with state law that permits an organization to be granted a license to conduct an activity for not more than 20 days on paying the state a lower percentage of the revenue from the activity than the state charges nonqualifying organizations that hold similar activities. Filing 2012 taxes   For these purposes, a qualifying organization is an organization described in section 501(c)(3), 501(c)(4), or 501(c)(5) that regularly conducts an agricultural and educational fair or exposition as one of its substantial exempt purposes. Filing 2012 taxes Its conducting qualified public entertainment activities will not affect determination of its exempt status. Filing 2012 taxes Convention or trade show activity. Filing 2012 taxes   An unrelated trade or business does not include qualified convention or trade show activities conducted at a convention, annual meeting, or trade show. Filing 2012 taxes   A qualified convention or trade show activity is any activity of a kind traditionally conducted by a qualifying organization in conjunction with an international, national, state, regional, or local convention, annual meeting, or show if: One of the purposes of the organization in sponsoring the activity is promoting and stimulating interest in, and demand for, the products and services of that industry or educating the persons in attendance regarding new products and services or new rules and regulations affecting the industry; and The show is designed to achieve its purpose through the character of the exhibits and the extent of the industry products that are displayed. Filing 2012 taxes   For these purposes, a qualifying organization is one described in section 501(c)(3), 501(c)(4), 501(c)(5), or 501(c)(6). Filing 2012 taxes The organization must regularly conduct, as one of its substantial exempt purposes, a qualified convention or trade show activity. Filing 2012 taxes   The rental of display space to exhibitors (including exhibitors who are suppliers) at a qualified convention or trade show is not an unrelated trade or business even if the exhibitors who rent the space are permitted to sell or solicit orders. Filing 2012 taxes For this purpose, a supplier's exhibit is one in which the exhibitor displays goods or services that are supplied to, rather than by, members of the qualifying organization in the conduct of these members' own trades or businesses. Filing 2012 taxes    Certain Internet activities conducted by a trade association described in section 501(c)(6) will be considered qualified convention and trade show activity if conducted on a special supplementary section of the association's website in conjunction with a trade show conducted by the association. Filing 2012 taxes The trade show itself must be a qualified convention and trade show activity. Filing 2012 taxes The supplementary section of the website must be ancillary to, and serve to augment and enhance, the trade show, as when it makes available the same information available at the trade show and is available only during a time period that coincides with the time period that the trade show is in operation. Filing 2012 taxes Conversely, Internet activities that are not conducted in conjunction with a qualified convention and trade show activity and that do not augment and enhance the trade show cannot themselves be qualified convention and trade show activity. Filing 2012 taxes Prev  Up  Next   Home   More Online Publications
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Social Media Registry API Documentation

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

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Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

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API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

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/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

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/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

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/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

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The Filing 2012 Taxes

Filing 2012 taxes Publication 595 - Introductory Material Table of Contents Introduction Important Reminder Introduction This publication discusses the Capital Construction Fund (CCF). Filing 2012 taxes The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). Filing 2012 taxes This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels. Filing 2012 taxes This publication does not discuss all the tax rules that may apply to your fishing trade or business. Filing 2012 taxes For general information about the federal tax laws that apply to individuals, including commercial fishermen, who file Schedule C or C-EZ, see Publication 334, Tax Guide for Small Business. Filing 2012 taxes If your trade or business is a partnership or corporation, see Publication 541, Partnerships, or Publication 542, Corporations. Filing 2012 taxes Comments and suggestions. Filing 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes   You can email us at *taxforms@irs. Filing 2012 taxes gov. Filing 2012 taxes Please put “Publications Comment” on the subject line. Filing 2012 taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Filing 2012 taxes NW, IR-6406 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes Important Reminder Photographs of missing children. Filing 2012 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 2012 taxes Prev  Up  Next   Home   More Online Publications