Tax and Regulatory Compliance
Initial Set-Up for Your Chapter
A. Obtaining Taxpayer ID Number
It is important that each SNM chapter have its own distinct taxpayer identification
number, as assigned by the IRS. This is the nine-digit number that corporations and
other such entities are assigned instead of Social Security numbers, which are used to
identify individuals. The significance is that the IRS traces all income and bank deposits
according to this identifying number.
When your chapter opens a bank account, the bank will require that a nine-digit
taxpayer identifying number be provided. The bank should not be given someone's
Social Security number, because the IRS's system will from that point forward ascribe all
income coming into that account to that individual, rather than to the chapter.
For the same reasons, SNM National's taxpayer identifying number should not be given,
since each chapter is deemed a separate entity for tax and financial purposes.
If it appears that your chapter has been using a taxpayer i.d. number that doesn't belong
to it, it should apply for its own unique number immediately. This can be done rather
easily using IRS Form SS-4. The process can be accomplished in a matter of an hour
or so through a combination of telephone and fax.
(See Chapter 5 Appendix for forms and instructions)
B. Opening Bank Accounts - Corporate Resolution
If your chapter is incorporated, you will find that the bank will not only require an
identifying number, but it will also require a duly executed corporate resolution to open
the account, signed by a corporate officer.
C. Registering or "Qualifying" to Do Business in Your State
Every business entity, including non-profits, must file a form registering to do business in
the state wherein they are located. Once registered or qualified (the terms are
synonymous), the state will assign a state identifying number. If your chapter does not
have a state number, it may be an indication it never registered to do business in the
first place. The proper forms may be obtained from the appropriate state agency.
1. State Withholding on Wages, and State Unemployment Tax
One by-product of registering with the state is that it will automatically require you to
register for deposit of state payroll taxes if you have any employees.
2. State Sales & Use Taxes
Another by-product is the state will register your chapter for state sales and use taxes.
In the majority of states, 501(c)(3) charitable, educational and religious organizations
are exempt from sales and use tax, but in very few states, if any, are 501(c)(6)
organizations exempt from this tax.
What this means is that your state will be liable for paying sales tax on anything it buys
for its own use. If the vendor fails to collect that sales tax, the chapter will still be
liable for the equivalent "use" tax. A common situation is a mail-order purchase of
computers from out of state. The out of state vendor, unless it has an office in your
state, will not collect your state's sales tax. In such a situation, it is up to your
chapter to assess itself the equivalent of the sales tax (use tax) and remit it to the
state using forms the state prescribes. States regularly audit associations and
collect a good deal of back use tax, interest and penalties.
Your chapter is also liable for collecting and remitting sales tax on anything it sells within
the state, to the extent those items are subject to your state's sales taxes. These
taxes are remitted on the same form required for remitting use tax.
3. State Personal Property Taxes
Similar to the pattern with sales taxes is the situation with state personal property taxes
as they apply to your chapter. If your state has a personal property tax that
businesses must pay, it will in all likelihood apply to your 501(c)(6) chapter. In most
states, only 501(c)(3)s will be exempt, if any 501(c)s are.
What this means is that there is an annual return to file and tax to pay on the items of
personal property (furniture, equipment, even supplies) that your chapter owns.
D. Obtaining Federal Tax-Exempt Status
It is very much hoped that your chapter has already either applied for and been granted
exemption from federal income tax in its own right, or else has given its written
authorization to be included under the group exemption that SNM has obtained in behalf
of its chapters. Written permission to use the four-digit group exemption number
("GEN") is evidence that your chapter has qualified. This four-digit number, in addition to
the nine-digit taxpayer identifying number each chapter must have, is a required entry
on any 990 or 990-EZ filings the chapter must make. When applying for Tax-Exempt
status, request IRS Package 1024 – Application for Recognition of Exemption Under
Section 501 (a). This package includes Form 1023, which covers Section 501(c)(3) or
501(c)(6) organizations. These filings are discussed later in this chapter of the
You should also have on file either a "letter of determination" of tax-exempt status from
the IRS addressed to your chapter, or a copy of the letter of determination of group
exemption that lists your chapter.
If you have neither, it is imperative that you contact the national office immediately. It
may be possible to be included belatedly under the group exemption.
F. Obtaining Tax-Exempt Status in Your State
Obtaining exemption from federal income tax does not carry with it automatic exemption
from state income tax. State exemption generally has to be applied for as well, after the
federal exemption has been obtained. It is generally a much simpler process than one
must go through to obtain federal exemption.
Since there is inevitably a delay from the time a chapter comes into existence to the
time it is in a position to apply for state income tax exemption, most states are relatively
generous in allowing such exemptions retroactively to the date of formation. A delay of
six months to a year is common and generally causes no problem, but a delay of several
years may well cause problems and liability for back state income taxes.
State Unrelated Business Income Taxes --Most states tax unrelated business income of
exempt organizations in the same manner as the federal taxing authorities. See the
discussion of the unrelated business income tax and Form 990-T under sub-chapter K,
below. A few states have special taxes they apply to certain other categories of exempt
organizations' income. Indiana is one example.
Maintaining Exempt Status
G. Benefiting membership as members rather than performing particular services
SNM and its chapters qualify for federal tax-exempt status under either section 501(c)(3)
section or section 501(c)(6) of the Internal Revenue Code. Exemption under these
categories is afforded to charitable, educational, or religious organizations or to
business leagues, trade associations, and the like that serve the interests of a particular
industry, occupation, or line of business generally, as opposed to serving the separate
interests of members on a business-by-business basis.
Directly assisting or consulting to a member on how to manage his or her specific
business or practice is not within the organization's tax-exempt purposes, but providing
generic information that enables the members to learn for themselves how to manage
better is within exempt purposes.
To the extent revenues are derived from assisting member's individual businesses in
particular, then those revenues will be classified as unrelated business income,
discussed later in this chapter.
H. Avoiding Private Inurement
An additional requirement of 501(c)(3) and/or 501(c)(6) tax-exempt status is that no part
of the net earnings of the organization may "inure" to the benefit of any private
shareholder or individual (other than for fair value for goods or services rendered). If
any part of the association's earnings are so diverted, it stands to lose its tax-exempt
As a practical matter, removal of exempt status for such acts is rarely invoked. In 1996,
legislation was enacted to impose fines (so-called "intermediate sanctions") on those
who authorize or receive such diversions of funds. As it currently stands, this new law
applies to 501(c)(3) and (c)(4) exempt organizations and their officials but does not
apply to 501(c)(6)s.
Many predict it is only a matter of time before 501(c)(6)'s will be included under the
intermediate sanctions provisions. In the meantime, those rules will apply in spirit, at
least, and would be well worth heeding.
1. Reporting Officer Compensation and Benefits
The most obvious form in which private inurement might appear is in over-compensation
or over-generous benefits for the services performed. Some overall community
standard of compensation for similar amount and kinds of services should be
gauged. The best protection against an accusation of over-compensation is a duly
authorized resolution of the full Board, in which the interested party abstains from
voting, and in an amount that it can be argued is reasonable by some objective
standard. It is essential to the case for reasonable compensation that the proper
income tax reporting to is made to the IRS. See the discussion in Chapter 3
regarding Forms 1099 and W-2.
2. Transactions with Family Members and Family-owned Businesses
A less obvious form of private inurement is that of "self-dealing," whereby an officer in a
position to decide the disposition of chapter funds chooses to transact with his or her
own family members or family-owned business. Such practice is not prohibited if it
is for good and fair value in return, but it is often difficult to establish the fair open
market price of many professional or contractual services. Therefore, it is by far the
best policy to avoid the appearance of self-dealing by banning transactions with
family members and family-owned businesses altogether.
I. Reporting to the IRS and to Your State (Form 990)
1. Filing Thresholds and Due Dates:
If your chapter's gross receipts for the year are normally less than $25,000, the chapter
generally will not be required to file the annual information return for non-profits
(Form 990 or 990-EZ). If your gross receipts are normally $25,000 or more, or if IRS
mailed your chapter a Form 990 or 990-EZ package with a preaddressed label, your
chapter will be required to file a return even if it is not otherwise required. See the
Instructions for Form 990 (or 990-EZ) for further information. "Gross" is defined very
broadly, however, to include the entire proceeds from sale of investments and
inventory items. If in doubt, it is best to file, since there are stiff penalties for failure
to file by four and one-half (4 ½) months after the close of your fiscal year. The fine
is currently $20 a day for most organizations with revenues under $1 million.
Extensions may be obtained, in increments of as much as three months, up to a
maximum of six months in total. Form 2758 is used to request extension of time to
Chapters which have less than $100,000 in gross receipts and less than $250,000 in
total assets are allowed to file the 2-page Form 990-EZ to meet their annual
information filing requirement. Chapters with gross receipts or assets over those
thresholds are required to file the 6-page Form 990.
Alternatively, chapters may elect to be included in a group 990 filing, provided they
submit to the national (or whoever is filing a 990 in behalf of the chapters covered by
group exemption) all the required information. That is virtually all the information
they would have had to enter on a Form 990-EZ or 990 of their own.
Being covered by the group exemption does not require your chapter to be included in a
group 990 filing. It may elect, or not elect, on a year-by-year basis, to be so
included. If it elects not to be included, the chapter assumes responsibility for its
own filing that year if its gross receipts exceed the $25,000 threshold.
Most states require some form of annual information filing as well. The majority will
accept a simple copy of the Federal Form 990 or 990-EZ. Others, notably New
York, California and Illinois, have annual information forms of their own that you
(See Chapter 5 Appendix for forms and instructions)
J. Direct Lobbying, Grass Roots Lobbying, and Political Expenditures
The Revenue Reconciliation Act of 1993 provided that expenditures for the purpose of
influencing federal or state legislation are non-deductible on any corporate or individual
tax return. The act also contained a provision affecting 501(c)(6) trade associations like
Specifically, such associations are required to notify their members, at the time of
invoicing dues for the upcoming year, of the estimated percentage of such dues that is
expected to be spent on non-deductible lobbying. If the members are not so notified,
then the association automatically becomes liable for a "proxy tax" equal to 35% of its
lobbying expenditures for the year. Retroactive notification will not reduce or eliminate
the proxy tax liability.
Since SNM's chapter dues are collected at the national level, it is important that the
national should be informed well ahead of time of any "non-deductible" lobbying
activities planned by the chapter. If members are not notified on their dues invoices, the
chapter will be liable for the 35% proxy tax.
Non-deductible lobbying is defined as any communication to any official who participates
in the formulation of federal or state (but not local) legislation in which the
1) refers to specific legislation (including specific legislative proposals) and
2) reflects a view on that legislation or legislative proposal.
Please note that this does not include communication with executive branch officials
about regulations or other administrative matters under existing laws. Such activities
are not within the scope of the 1993 law.
Also defined as non-deductible under the same law:
1) expenditures for "grassroots" lobbying (going out beyond the membership to the
general public to urge action in regard to pending legislation), and
2) "political" expenditures, defined as direct assistance to candidates for elective
office. Since there has been for many years a 35% tax on such expenditures
coming out of 501(c)(6) coffers, it is highly inadvisable to use 501(c)(6) money to
make political contributions.
It is important to note that expenditures for research, planning, preparation for or co-
ordination of any of the non-deductible efforts listed above will also constitute non-
deductible lobbying expenditures, as does an allocable portion of office overhead.
There is a de minimis threshold of $2,000 per year for lobbying activities conducted with
the use of in-house resources. If the total of all such expenditures for the year is $2,000
or less, then no member notification requirement or proxy tax applies. There is no de
minimis threshold for lobbying conducted on behalf of the association by outside parties,
such as paid consultants.
K. Unrelated Business Income (Form 990-T)
Exempt organizations are by definition exempt from corporate income tax on sources of
revenue that are related to the purposes for which they are exempt. Section 501(c)(3)
and 501(c)(6) organizations are tax-exempt on the basis that they advance the public
good or their industry generally, promoting high standards and up-to-date techniques for
the industry as a whole, rather than providing direct assistance to specific members.
To the extent that they derive revenue from sources not related to these exempt
purposes, 501(c)(6)s are subject to tax, at corporate rates, on the net income (after
deducting directly related expenses) of the unrelated activity. Corporate tax rates are
on the IRS website.
It is no sin to have a certain amount of unrelated business income and pay the tax on it.
What can place one's tax-exempt status in jeopardy is to have so much unrelated
business activity that it begins to overshadow your exempt-purpose activity.
An income source that raises funds that may later be used for exempt purposes does
not make it a related source. The activity by which the money is raised must be related
to exempt purposes.
Certain specific activities, discussed further on in this chapter, are specifically excluded
from unrelated business income tax ("UBIT"), even though they aren't related to exempt
purposes. Earning investment income on invested funds is an example of one activity
that falls in this category.
1. What is related?
The definition of "related" is that an income-producing activity that "contributes
importantly" to the organization's exempt purposes, other than by providing
needed funds. That is all that the definition we are provided. The dividing line
between related and unrelated has developed over the years, principally through
court cases. Those cases have given a fairly clear indication in most cases as to
what categories of revenue are unrelated.
2. What is unrelated?
It is a well-settled matter that advertising in exempt periodicals such as
newsletters and technical journals, constitutes unrelated business income
("UBI"), to be reported on Form 990-T, Part J.
There is no exception for corporate sponsorships (see below) in regard to
advertisements in periodicals. Advertising income from exempt
periodicals can be offset and reduced to zero taxable income on the 990-
T if the organization shows that it does no better than break even on the
periodical overall, after attributing a portion of dues as deemed
subscription revenue for the magazine, assuming it is mailed free to
members. There are specific IRS rules about how much dues to ascribe
to subscription revenue.
Other forms of advertising, such as billboards and direct mailing, are also
taxable, to extent the ad revenue exceeds the direct cost of placing,
producing and distributing the ads.
There is a line of distinction involving listings in member directories. Those
listings that directly or indirectly encourage the reader to buy from the
listed company are to be treated as taxable ads. Those listings that
simply give the bare facts of the company's name and address and
general identity do not have to be treated as taxable ads. The best rule
of thumb is to think of listings that resemble the telephone directory's
yellow pages as compared to those that more closely resemble the white
pages. Listings of the yellow pages type are taxable advertising.
b) Insurance-related receipts
Also in the well-settled category is revenue derived from assisting in the sale of
insurance to members, even if members receive discounted rates.
Virtually any marketing assistance provided, such as stuffing insurance
brochures in new member packets, will taint payments from the insurance
provider as UBI.
There exists a specific exclusion from UBI for "royalties," not clearly defined.
Many tax-exempt organizations have used this exclusion to categorize
their insurance endorsement revenues as non-taxable royalties.
That argument can certainly be made, but it is best done with great care. The
royalty must not be for any current active assistance. A royalty by
definition is something one receives for lending the use of something of
established value (one's name and logo, usually) to another organization
(usually for-profit). The tax-exempt organization's role should be strictly
passive from that point forward if it is to feel any degree of safety in using
the royalty exception from UBI.
Suffice it to say that this is a hot area of IRS enforcement. If the IRS comes
calling, it will almost always challenge any insurance-related "royalties"
reported as non-taxable. The exempt organization in question must be
prepared to expend time and money defending its position. In other
words, the taxes saved must be worth the potential aggravation and the
risk. Otherwise, it is better to simply pay the tax on the net, after
deductions. As noted above, the tax rate on the first $50,000 of net
unrelated business taxable income is 15%.
c) Rental of mailing list
The IRS almost invariably treats as UBI the rental of mailing lists (i.e., selling
mailing labels). A limited exception for exchanging lists among 501(c)(3)
charitable educational organizations does not apply to SNM, a 501(c)(6).
It would also seem that renting mailing lists to other branches of the
same organization, to be used for the same exempt purposes, should not
be UBI. Renting to another exempt organization that represents an
entirely different medical or other field would be UBI, however.
A recent case involving the Sierra Club opens up the possibility that rental of
mailing lists can be reported as a non-taxable royalty, but only in very
limited circumstances where the exempt organization's personnel stay far
away from the list rental operation. Again, before you decide to go
against the IRS's stated position, you should weigh the tax savings
against the potential expense and risk. In most cases, it is better to pay
d) Affinity arrangements
The same rule of thumb applies to revenue from affinity credit card
arrangements, and endorsement of rental car agencies or long distance
services, even if members receive a discount.
e) Sale of inventory logo items
In most cases, the sale of coffee mugs and other souvenir items bearing the
name and logo of the organization are to be reported as UBI. Generally
speaking, when one deducts the cost of goods sold and all the various
selling expenses, the taxable profit will be small.
f) Taxable Corporate Sponsorships
Certain corporate sponsorship payments constitute unrelated business taxable
income to an association, and others do not. The law draws the
distinction between sponsorships revenues that constitute taxable
advertising and those that constitute non-taxable acknowledgments.
The law, enacted in 1997, contains the following definitions:
A sponsorship payment will be deemed taxable advertising if any of the following
factors are present:
a) Price information or other indications of savings or value
associated with the sponsor's product or service
b) Any inducement to buy, sell rent or lease the sponsor's
product or service (which would not include mere
distribution of the product at a sponsored event)
c) Contractual or other arrangements which make the
amount of the sponsor's payment contingent on such
factors as attendance or broadcast ratings.
3. Exceptions from Unrelated Business Income
Certain specific sources of revenue, although not related to exempt purpose, are
nevertheless specifically excepted from the definition of unrelated business
income. Among those exceptions are the following:
a) Non-taxable Corporate Sponsorships
The same 1997 law discussed above in relation to taxable corporate
sponsorships also carved out some rather generous exceptions from tax.
It said that non-taxable acknowledgments may include:
i) Sponsor logos and slogans that do not contain comparative or
qualitative descriptions of the sponsor's offerings
ii) Logos or slogans that are "an established part of the sponsor's
identity", even if they do contain comparative or qualitative
iii) Value-neutral descriptions, including displays or visual depictions
of the sponsor's products or services
iv) Sponsor brand or trade names and product or service listings
v) Distribution of the sponsor's product to the general public at a
One additional rule is extremely important: None of these exceptions applies to
"sponsorship" of periodicals. The new law states specifically that these
exceptions from UBIT do not apply to sponsor recognition that appear in
regularly scheduled printed material, as opposed to being distributed in
connection with a specific "event."
b) Exhibiting on the Floor of Trade Shows
Twenty years ago, tax exempt associations and societies convinced Congress to
insert a specific exclusion in the Internal Revenue Code for "qualified
convention and trade show activities." Even though these activities may
involve advertising and selling exhibitors' goods and services to
members, any revenue the tax-exempt sponsor receives (such as from
exhibit space rental) will be excluded from unrelated business income.
To be a "qualified" convention or trade show, there must be more than nominal
educational sessions, or an annual membership meeting, transpiring in
the same time period and general location as the excluded UBI activity.
c) Not Regularly Carried On
An activity may be a business unrelated to exempt purposes, but if it's not
"regularly carried on," it's not UBI. "Regularly carried on," means taking
place at least once a year.
An area of controversy involves activities that take place just once a year. If the
exempt organization's efforts in connection with the unrelated activity take
place all in the space of two or three days each year, an argument can be
made that it's not "regularly carried on." If, however, substantial
preparation time is spent leading up to the time when the unrelated
activity takes place, then it will be regularly carried on, and will be
reportable as UBI unless some other exception applies.
The sale of advertising in an annual convention yearbook is an example of
something that might actually be seen only for a few short days each
year, but usually requires a fair amount of advance preparation, and is
therefore regularly carried on.
d) Performed Entirely by Volunteers
This is a very useful exception for small organizations to remember. If
"substantially all" of the work involved in an unrelated business activity is
performed without compensation, then it will be excluded from UBI.
Those working without compensation must include not just those within
the organization, but all those outside it who do any work connected to
It must also be an activity that requires a fair amount of labor in order to carry it
out, otherwise this exception does not apply. The exact wording of this
rule is that the performance of services must be a "material income-
This exception clearly covers activities similar to the familiar PTA bake sale. The
sale of baked goods is not related to the PTA's exempt purpose, other
than by raising funds, but it is almost always done entirely by volunteers.
e) Sale of Donated Merchandise
An equally useful exception applies to the sale of merchandise, substantially all
of which was donated or contributed to the organization. This exception
would also apply to PTA bake sales and the like.
At some point, you may have run across or heard of an exception for the sale of
"low-cost" items. This exception applies only to organizations eligible to
receive donations that are deductible as charitable contributions. SNM
and all other 501(c)(6)'s are not eligible to receive such charitable
donations. Therefore, in order to be excluded from UBI, the items being
sold must all have been donated, and the donors cannot avail themselves
of a charitable deduction.
f) Interest, Dividends, Capital Gains, Rental Realty, & Royalties
The most commonplace of the exceptions from UBI is the long-standing rule that
interest, dividends, capital gains, rental income from realty (as opposed
to rental of personal property) and royalties are excluded from the
definition of unrelated business income, even though not deemed related
to exempt purposes. A narrow exception to this exception applies to
investment income that is debt-financed, which is classified as UBI
In any event, most investment income your chapter receives will not be UBI. The
pros and cons of asserting the royalty exception are discussed at length
above under the heading What is unrelated.
4. Offsetting Deductions
To qualify as tax deductions against unrelated business income, expenses must follow
the regular corporate income tax rules. Thus, if meals or entertainment
expenses are directly connected with the producing UBI, then only 50% of those
meals or entertainment will be allowed as a deduction. Similarly, directly
connected depreciation must be calculated using the tax code's prescribed
The rules state that deductions are limited to expenses that are "directly connected" with
the conduct of the unrelated business activity. It has been established through
court cases that a fair allocation of office overhead fits under the definition of
"directly connected" if the presence of that office overhead provides some real
support to the unrelated business activity.
Corporate income taxes paid to the state, as well as contributions to charity, are also
deductible. Deductions for such contributions are limited to 10% of taxable
income in any one year, with the excess carried over to the next year. The
specific deduction of $1,000 is universally available in each year to all 990-T
If legitimate deductions exceed UBI revenue in any one year, the organization may carry
forward the net loss to the next year, or carry it back to the preceding one. One
should be very wary of reporting the same activity as generating a loss year after
year. The IRS considers that a clear indicator that it's not a true business
activity, and therefore not reportable as UBI.
5. Minimum amount required to file Form 990-T
If your organization's gross unrelated business income for the year is $1,000 or more,
you must file Form 990-T. This is true even if you did not have to file a Form 990
because your overall gross receipts, related and unrelated, were under the
$25,000 filing threshold for that return.
It is also true that you must file a 990-T even if, as is often the case, you owe no tax
after taking allowable deductions from you gross unrelated business income, and
after taking the $1,000 specific deduction allowed to all 990-T filers.
6. State filings associated with Form 990-T
Virtually all states which have a corporate income tax require that exempt organizations
filing a Federal Form 990-T must file a state corporate income tax return as well.
Most have no special corporate tax form to be used by non-profits, but several of
the larger states, including New York, California, and Illinois, do. The others
simply require the filing of their generic corporate income tax return, reporting
only the unrelated business income reportable on the Federal 990-T.
(See Chapter 5 Appendix for forms and instructions)
L. Making Form 990 and Other Documents Available for Public Inspection
Every tax-exempt organization must make its three (3) most recent annual information
return filings (Form 990 or 990-EZ) and it exemption application, including all
attachments and schedules, available for public inspection by anyone who requests it.
No information may be excluded with one important exception. The one exception is the
Schedule of Contributors (Schedule B) is not required to be open to public inspection.
Information on officer compensation, loans, etc. specifically cannot be suppressed.
Failure to comply with this public inspection requirement will result in a penalty of $10
per day, with a maximum of $5,000 for any annual return. Willful failure can result in an
additional $1,000 penalty for each annual return. The returns and exemption application
must be made available for public inspection without charge and provide a copy for a
reasonable fee for reproduction and actual postage. Additional information regarding
the public inspection requirements is available on the instructions for Form 990 and
(See Chapter 5 Appendix for forms and instructions)
M. Required Disclosures with Dues and Other Solicitations
1. Non-deductible as charitable contributions (penalties)
Another disclosure requirement specifically applicable to non-501(c)(3) exempt
organizations like SNM relates to reporting membership dues, lobbying, and
political expenses under IRS Code Section 6033(e). If any contributions are
solicited by the organization, including dues, the solicitation or invoice must
contain a clear statement that the contribution is not deductible as a charitable
contribution (although it could be deductible as a business expense). There is a
potential $1,000 per day fine, up to a maximum $10,000, for each instance of
failing to provide this notice. These fines have been freely imposed in the
1990s, especially on political action committees (PACs) affiliated with exempt
2. Required Disclosure that Material is Available Without Charge (or at nominal
charge) from Federal Government
Some exempt organizations have been known to re-package U.S. Government
publications under their own association's identity and make a profit selling them.
Federal law imposes stiff fines on organizations which engage in this practice
and do not disclose prominently in the publication that the reader could obtain it
from the Federal Government for little or no cost.
(See Chapter 5 Appendix for forms and instructions)
N. Obtaining Forms from the Internal Revenue Service
Updated IRS Forms and Instructions may be obtained from the IRS at
www.irs.ustreas.gov or by calling the IRS at (800) 829-3676.