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Revenue Procedure 81-7

1981-1 C.B. 621 (1981)

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Revenue Procedure 81-7

Internal Revenue Service
1981-1 C.B. 621 (1981)

Facts

The Internal Revenue Service (IRS) had the ability to grant certain organizations official designation as publicly supported organizations, as defined in various sections of the Internal Revenue Code (code). Generally, the IRS granted taxable donors deductions for contributions to designated organizations. The IRS issued guidance seeking to clarify how it would treat donors of contributions to designated organizations if the contributions were so large as to potentially cause the organization to lose its designation.

Rule of Law

Issue

Holding and Reasoning ()

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Casebooks

Taxation of Nonprofit and Exempt Organizations

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