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IRS Proposes Regulations for Travel Tours

IRS Proposes Regulations for Travel Tours

IRS Proposes Regulations for Travel Tours

Key to taxability of income is the amount of time participants spend on actual instruction and education

Travel tours have been one of the primary points of contention between small business and charities in the battle over unrelated business income. The IRS and Congress have regularly looked for abuses. Unless a tour program can contribute very significantly to your mission, it may not be worth the hassle to set one up and claim that it is not subject to unrelated business income tax.

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