Publication 598 |
2001 Tax Year |
Important Changes
Dues received by agricultural and horticultural
organizations.
Generally, for 2000, annual membership dues of not more than $112
received from an associate member by a tax-exempt agricultural or
horticultural organization are exempt from the tax on unrelated
business income. See Dues of Agricultural Organizations and
Business Leagues in chapter 4.
New electronic deposit requirement.
Beginning January 1, 2000, the threshold that determines whether
you must use the Electronic Federal Tax Payment System (EFTPS) to
deposit federal taxes, including the unrelated business income tax,
has been increased from $50,000 to $200,000. See Tax Deposit
Methods in chapter 2.
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