IRS EO Technical Guide: Disqualifying and Non-Exempt Activities Part 2 [Trade or Business Activities]

Last month, we published a post on the recently revised IRS EO Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit. This month, we share some excerpts from the Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities – Trade or Business Activities – IRC Section 501(c)(3). This Technical Guide (TG) addresses the issue of […]