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Comptroller's Office
University of Pennsylvania
Suite 329 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.1552 (Phone)
215.573.5269 (Fax)

[ Corporate Tax - Intermediate Sanctions Excise Taxes ]

Resources

IRS Web Site on Intermediate Sanctions
http://www.irs.gov/pub/irs-regs/td8978.pdf

Rebuttable Presumption of Reasonableness with Checklist
http://www.irs.gov/pub/irs-utl/m4958a2.pdf

IRS Article by Steven Miller (Technical Overview)
http://www.irs.gov/pub/irs-utl/m4958art.pdf

Technical Article
http://www.irs.gov/pub/irs-utl/topich02.pdf

IRS Article on Tax-exempt Health Care organization and conflict of interest policies
http://www.irs.gov/pub/irs-utl/topic-c.pdf

Publication 557 "Tax Exempt Status for Your Organization"
http://www.irs.gov/pub/irs-pdf/p557.pdf

Link to the United States Tax Court containing the Caracci opinion
http://www.ustaxcourt.gov/InOpHistoric/Caracci.TC.WPD.pdf

Intermediate Sanctions Staff Training

“Automatic” Excess Benefit Transactions Under IRC 4958