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  • Publication 5835 (Rev. 2-2024) - Internal Revenue Service
    Background History Section 4958 was added to the Internal Revenue Code (Code) by Section 1311 of the Taxpayer Bill of Rights 2, P L 104-168 (110 Stat 1452), enacted July 30, 1996 It generally applies to excess benefit transactions occurring on or after September 14, 1995 See P L 104-168, Section 1311(d)(1) and Treasury Regulation (Treas Reg ) 53 4958-1(f)(1) Prior to the enactment of
  • Intermediate sanctions - Internal Revenue Service
    Intermediate sanctions Excise tax on excess benefit transactions Section 4958 of the Internal Revenue Code imposes an excise tax on excess benefit transactions between a disqualified person and an applicable tax-exempt organization The disqualified person who benefits from an excess benefit transaction is liable for the excise tax
  • Automatic Excess Benefit Transactions Under IRC 4958
    IRC 4958(c)(1); Reg 53 4958-4 The President is liable for the 25% excise tax under IRC 4958(a)(1) and the 200% excise tax under IRC 4958(b) If the President satisfied the requirements under IRC 4961 and IRC 4962, which includes correction of the excess benefit transaction, abatement of some or all of these taxes may occur
  • 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
  • H. AN INTRODUCTION TO I. R. C. 4958 (INTERMEDIATE SANCTIONS)
    Introduction On January 10, 2001, the Treasury Department issued temporary regulations under I R C 4958, which imposes excess taxes on excess benefit transactions involving organizations exempt under I R C 501(c)(3) and 501(c)(4) These regulations are important to the exempt organization community and to the Exempt Organization Division of the Tax Exempt and Government Entities (TE GE
  • Disqualified person - intermediate sanctions - Internal Revenue Service
    Meaning of disqualified person as used in Internal Revenue Code section 4958
  • Rebuttable presumption - Intermediate sanctions - Internal Revenue Service
    Rebuttable Presumption - Intermediate Sanctions (IRC 4958) If an organization meets the following three requirements, payments it makes to a disqualified person under a compensation arrangement are presumed to be reasonable, and a transfer of property or the right to use property is presumed to be at fair market value The three requirements for establishing the rebuttable presumption are: The
  • Intermediate Sanctions (IRC 4958) Update - Internal Revenue Service
    4958 excise taxes depends on the information return of the applicable tax-exempt organization (Form 990 or Form 990-EZ) for the period during which the excess benefit transaction occurred
  • B. SECTION 4958 UPDATE - Internal Revenue Service
    IRC 4958 imposes excise taxes on excess benefit transactions between disqualified persons and IRC 501(c)(3) or 501(c)(4) organizations The excise tax, which is paid by the disqualified person, is imposed on the amount received by the disqualified person that exceeds the value of consideration provided to the organization
  • Intermediate sanctions - Excise taxes - Internal Revenue Service
    Information on the imposition of excise taxes on disqualified persons and organization managers for excess benefit transactions between applicable tax-exempt organizations and disqualified persons organization managers





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