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  • 26 U. S. Code § 4958 - Taxes on excess benefit transactions
    In any case in which an initial tax is imposed by subsection (a) (1) on an excess benefit transaction and the excess benefit involved in such transaction is not corrected within the taxable period, there is hereby imposed a tax equal to 200 percent of the excess benefit involved
  • Automatic Excess Benefit Transactions Under IRC 4958
    substantiation requirements in Reg 53 4958-4(c)(1), Agents should treat the reimbursements paid under a “nonaccountable plan” as “automatic” excess benefit transactions without regard to whether:
  • Excess Benefits: Disqualified Person Broadened
    In Vincent J Fumo v Commissioner, T C Memo 2021-61 (May 17, 2021), Judge Albert Lauber upheld an expansive definition of “disqualified person” for purposes of the excise tax imposed under Internal Revenue Code section 4958 on “excess-benefit transactions ”
  • 26 USC 4958: Taxes on excess benefit transactions - House
    In any case in which an initial tax is imposed by subsection (a) (1) on an excess benefit transaction and the excess benefit involved in such transaction is not corrected within the taxable period, there is hereby imposed a tax equal to 200 percent of the excess benefit involved
  • Understanding Avoiding Excess Benefit Transactions - Blue Co. , LLC
    IRC Section 4958 defines an excess benefit transaction as any transaction in which the value of the economic benefit provided by the tax-exempt organization to a disqualified person exceeds the fair market value of the consideration received by the organization in return
  • IRS Section 4958: Excess Benefit Transaction Penalties
    IRS Section 4958 governs transactions between tax-exempt organizations and their insiders, imposing penalties to prevent improper personal financial gain
  • Private Benefit Rules – Part III: Excess Benefit Transactions
    Pursuant to IRC section 4958, the IRS is authorized to impose the following penalties: 25% excise tax of the excess benefit on the disqualified person who received the excess benefit; and an additional 200% excise tax of the excess benefit if the violation is not corrected within the taxable period
  • Excess Benefit Transactions Under Section 4958 And Revocation Of Tax . . .
    Section 4958: intermediate SanctionS • Section 501(c)(3) sets forth the requirements for qualifying as a tax-exempt charitable organization The statute spe-cifically requires that “no part of the net earnings of [the organization] inure to the benefit of any private share-holder or individual ” This prohibition on private inure-
  • Intermediate sanctions - Excess benefit transactions
    Section 4958 applies to all excess benefit transactions occurring on or after September 14, 1995 However, Section 4958 does not apply to excess benefit transactions that occurred under a written contract, if the contract was binding on September 13, 1995 and at all times thereafter before the excess benefit transaction occurred
  • Intermediate Sanctions (Portfolio 476) - Bloomberg Tax
    Section 4958 imposes an excise tax on a “disqualified person” — a person with substantial control over the organization — who receives excessive economic benefit from the organization, as well as on the organization manager(s) who approves the benefit knowing it to be excessive





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