University of Pennsylvania
arrow Comptroller's Office
arrow Tax and International Operations
arrow Intermediate Sanctions
arrow Tax Research Topics
divider line
arrow Document/Forms
arrow Contact Information
arrow Feedback



U@Penn


Comptroller's Office
University of Pennsylvania
Suite 329 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.6291 (Phone)
215.746.7630 (Fax)

Penn Home Penn A-Z Directories Calendar Maps
 
Office of the Comptroller

[ 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

Comptroller Spotlights

GL Object Codes FY2018
Concur Expense Type/Object Code Matrix (2018)
FY2017 Closing Instructions
FY17 Closing Calendar QRG
Guide to Year-End Closing
School Closing Summary Template

Comptroller Offices

Accounting
Accounts Payable
BEN
Tax and International Operations
Payroll
Travel
Office of the President Home Page Penn A-Z Directories Calendar Maps
 
 
Copyright © , University of Pennsylvania
3451 Walnut Street, Philadelphia, PA 19104 · 215.898.5000
Copyright Information | Contact Us | Privacy Policy


Penn Home
Visit Penn's website