tax shelter

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tax shelter:

see tax exemptiontax 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,
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References in periodicals archive ?
457 eligible governmental plan or a tax-sheltered annuity described in Sec.
Prior to 2002, taxpayers could not roll over a distribution from a Traditional IRA into a tax-sheltered annuity tax-free.
Giving money to charity can be a highly effective way to accumulate a larger tax-sheltered nest egg for a more prosperous retirement and help you transfer more of your assets to your children and other heirs.
The IRS tax-sheltered annuity voluntary correction (TVC) program, established under revenue procedure 95-24 and announced in April, allows employers offering section 403(b) tax-sheltered annuities to voluntarily bring their plans into compliance with the code.
Both self-employed ministers and employee ministers may participate in their church's or denomination's tax-sheltered annuity plan.