IRS issues more technical guides

The Internal Revenue System has released three new technical guides that update and combine audit technique guides and other technical information for the benefit of staff and the public. The Guides pronounce that they are ot official pronouncements and cannot be used as such, but do reflect current positions of the Service.

TG 3-8 addresses the concepts of inurement and private benefit in 501(c)(3) charities.

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May 30, 2025

The loan agreement says: “All contractual rates of interest chargeable on the outstanding Term Loans shall continue to accrue and be paid even after default, maturity, acceleration, judgment, bankruptcy, insolvency proceedings of any kind or the happening of any event or occurrence similar or dissimilar.”

A former banker friend says that “any event or occurrence similar or dissimilar” is some lawyer “fancy talk” for “the kitchen sink!”

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IRS issues more technical guides

IRS issues more technical guides