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tax exemption
(redirected from Tax-exempt organization)

   Also found in: Financial, Wikipedia 0.03 sec.
tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for-profit, such as churches, colleges, universities, health care providers, various charities, civic leagues, labor unions, trade associations, social clubs, and political organizations. Such policies date back to 1894, when the U.S. Congress passed income tax laws that provided exemptions for certain institutions.


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An organization that wants to regain its exempt status will then have to reapply for recognition as a tax-exempt organization.
Illustration: The IRS gave the following as an example of the 250-return threshold: "If a tax-exempt organization .
If a tax-exempt organization acquires investments unrelated to its exempt purpose using borrowed funds, then the unrelated debt-financed income rules apply.
 
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