D. When, Where, and How to File . See General Instruction D for who must file

Apr 22, 2008 . subparagraph, section 512(b)(13) and this paragraph do not apply to amounts

[IRC § 512(b)(13)(D)] For a controlled entity that itself is also tax-exempt,

D. Definition of Unrelated Business Taxable Income. "Unrelated business taxable

(d) Section 512(b)(13)(E) of the Internal Revenue Code is modified as follows: (1)

that are exempt from income tax under Internal Revenue Code section 501(a).

b Total fundraising expenses (Part IX, column (D), line 25) P _ _ _ _ _ _ _ _ _ _ _

May 7, 2007 . (b) Certain organizations described in section 501(c)(3) Every . (d) Section to

May 2, 2007 . 2004 - Subsec.233(d),Pub.L.108-357, amended Sec.512(e)(1)by inserting "1361(

Revenue Code Section 512(b)(13) and, specifically, whether such amounts .

organizations and section 4947(a)(1) nonexempt charitable trusts but optional for

May 6, 2007 . Section 512(b)(13)(D)(ii) of the Code provides that Section 318 shall apply for

Paragraph (13) of section 512(b) is amended by redesignating- subparagraph (E

Sponsoring organizations of donor advised funds and controlling organizations

(D) the grass roots nontaxable amount (as defined in section 4911 (c)(4)), . .

13. 14. 15. 16a b. 17. 18. 19. Grants and similar amounts paid (Part IX, column (A

Control under Internal Revenue Code (IRC) section 512(b)(13)(D), means: •

L. 105-34, Sec. 312(d)(5), inserted "(as in effect on the day before the date of the

Columns (B), (C), and (D) are required for section 501(c)(3) . . make any

B ggfigéla: gm; it Name of organization D Employer identillcetlon number . .

Section 512(b)(13) provides special rules regarding income derived by an . In

Effective for tax years beginning after D-22-2004. . Prior to amendment, Code

Columns (B), (C). and (D) are required for section 501(c)(3) . . receive any

and certain controlling organizations as defined in section 512(b)(13) must . d

Columns ( B), (C), and (D) are required for section 501(c)(3) . . receive any

. and controlling organizations as defined in section 512(b)(13) must file Form

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except

Columns (B), (C), and (D) are required for section 501(c)(3) and (4). Fungtignal

The provisions of IRC 512(b)(13) and IRC 514 have application to all . these

Sep 21, 2000 . Section 512(b)(1) excludes from UBIT all payments with respect to securities

D n, tgf ()1 Treasu organizations as defined in section 512(b)(13) must file Form

Section 512(b)(3), enacted by the Revenue Act of 1950, modifies the definition of

By Jeffrey D. Davine. The IRS states its position on tax issues in a variety of

B Check if applicame: lrslziié C Name of Organization D Emp:loyer identification

An organization controlled by a controlling organization under section. 512(b)(13

Section of Real Property, Probate, and Trust Law . 318.67 As an "exception to

512(b)(13)(D). The Service also ruled that the payments received by M pursuant

For rules regarding the treatment of such amounts, see section 512(b)(13) and

B Che;_:l<ca£| Phase C Name of organization D Employer identification number

Columns (B), (C), and (D) are required for section 501 (c)(3) . . make any

Apr 1, 2009 . G is a controlled entity because H owns 100% of its stock, which is more than the

For the definition of control in this context, see section 512(b)(13)(D) and

To include any propectus required by section 10(a)(3) of the Securities Act of

section 512(b)(13) must file Form 990 All other organizations with gross . B Ch€

May 30, 2007 . Control is defined in the context of a corporation in Code section 512(b)(13)(D)(i)

B Check If apphcame plus, ¢ Name °f organization D Employer Identification . .

Jan 15, 2011 . (b) Every organization described in Section 23701d that is subject to the . (D)

(D). Amount of transfer a b c. Totals. Yes I No. 107. Did the reporting organization

Section 512(b)(13)(D)(ii) of the Code provides that Section 318 shall apply for

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