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| What is "amateur" sports competition? (tax-exempt organizations): An article from: The Tax Adviser |  | Author: Charles T. Crawford Publisher: American Institute of CPA's Category: Book
Buy New: $5.95
Format: Html Media: Digital Pages: 3
ASIN: B00093N4JW
Publication Date: July 1, 1995 Availability: Available for download now
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| Editorial Reviews:
Product Description This digital document is an article from The Tax Adviser, published by American Institute of CPA's on July 1, 1995. The length of the article is 761 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS should clarify the issue of whether Olympic and other sports organizations qualify for IRC section 501(c)(3) treatment despite the fact that athletes participating in such events are not longer exclusively amateurs. The definition of amateur in the tax code has never been clear, and regulations have not been revised since the Olympics relaxed the standards for athletes. This issue is of relevance to both the organizations and individuals that support these organizations with charitable donations.
Citation Details Title: What is "amateur" sports competition? (tax-exempt organizations) Author: Charles T. Crawford Publication: The Tax Adviser (Magazine/Journal) Date: July 1, 1995 Publisher: American Institute of CPA's Volume: 26 Issue: n7 Page: 407(2)
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