Exempt - sgml/signature GitHub Wiki
On a holiday, give a USB De minimis, a.k.a.b.c
Street magic, entertain Pass the hat, don't complain
Be the best, never stress SMS, peace and rest
unincorpate, W-8, associate, constitute, follow the greats never hate.... and just wait
barter
auction
carpool
Notary public
Foreign currency transactions
Foster care providers
employee discounts
you can deduct gambling losses you had during the year, but only up to the amount of your winnings
is not taxed if it is set aside to be used for religious, charitable, scientific, literary, or educational purposes
Literary activities include promoting books and authors, providing forums for discussions of literary topic
without publication and distribution of the magazine the foundation could not achieve its stated purpose of promoting literary excellence nor could it function as a forum for articles and writers unlikely to be published in profit-oriented magazines
publishing material on environmental preservation, highway safety, or drug and alcohol abuse information.
Consultation, training, and other forms of management assistance services to nonprofit groups within the Education major group area.
Comparison
| Category | Taxable Donation (Receiver = Deceased, Memorial Context, No Estate Bank Account) | Untaxable Donation (Receiver = Deceased, Memorial Context, No Estate Bank Account) | Hypothetical Incentive (Loses in Case Law) | Hypothetical Disincentive (Wins in Case Law) | De Minimis Exception (Receiver-Side Framing) |
|---|---|---|---|---|---|
| Income treatment | Payments tied to the decedent's prior services become IRD; routing issues do not change tax character. | Memorial transfers given directly to heirs are treated as non-taxable gifts or bequests. | Estate argues "Because we cannot receive income (no bank account), the payment cannot be taxable." Courts reject impossibility arguments. | Estate shows transfer was a post-death gift to heirs. Courts accept this classification. | Very small transfers may be treated as administratively insignificant, reducing likelihood of IRS scrutiny. |
| Nature of transfer | Payments connected to obligations or unfinished work remain IRD. | Memorial contributions with no quid pro quo are non-taxable. | Estate claims routing difficulties prove the transfer was not income. Courts treat routing as irrelevant. | Estate demonstrates donor intent was commemorative, not compensatory. | Small, symbolic memorial amounts are typically ignored for income characterization. |
| Organizational status | No bank account reinforces that the estate is not operating as an entity capable of receiving income. | Gifts to heirs or representatives in a memorial context are not income. | Estate argues "We cannot operate financially, so we should be treated like a nonprofit." Courts reject this. | Estate shows transfer was personal, commemorative, and gratuitous. | De minimis amounts strengthen the argument that no organizational activity exists. |
| Donor motivation | If donor intends to compensate the decedent's past efforts, the payment is taxable IRD. | If donor acts out of sympathy or remembrance, the transfer is not income. | Estate asserts donor's generosity despite evidence of compensatory intent. Courts prioritize objective facts. | Estate shows donor had no expectation of return or influence. | Small sympathy gifts are typically treated as non-income gestures. |
| Documentation | Payments documented as compensation remain IRD. | Memorial gifts require no income reporting. | Estate claims lack of banking infrastructure proves gift status. Courts treat infrastructure as irrelevant. | Estate provides contemporaneous statements showing memorial intent. | Small undocumented memorial gifts are unlikely to trigger reporting obligations. |
| Crowdfunding | Funds raised to satisfy obligations tied to the decedent's prior services may be taxable IRD. | Sympathy-based memorial crowdfunding given to heirs is not taxable income. | Estate argues memorial crowdfunding cannot be income because the estate cannot receive funds. Courts reject impossibility arguments. | Estate shows donors contributed out of sympathy with no expectation of benefit. | Small individual contributions in a memorial crowdfunding campaign may fall under de minimis administrative thresholds. |
References
https://secure.ssa.gov/poms.nsf/lnx/0301901540
https://www.irs.gov/charities-non-profits/exempt-organizations-revenue-rulings
https://www.irs.gov/charities-non-profits/exempt-organizations-revenue-rulings https://www.irs.gov/pub/irs-tege/eotopice88.pdf https://www.irs.gov/pub/irs-tege/p4838.pdf http://archive.icann.org/en/tlds/org/applications/dotorgfoundation/docs/ntee.html https://nccs.urban.org/publication/irs-activity-codes https://www.cwa-union.org/sites/default/files/part_v_federal_reporting_0.pdf https://en.wikipedia.org/wiki/Scratchcard https://www.ftb.ca.gov/businesses/Exempt-organizations/ https://www.ftb.ca.gov/forms/misc/927.pdf https://www.ftb.ca.gov/Archive/Law/fedchanges/14FedTax.pdf https://www.ftb.ca.gov/forms/misc/3500.pdf https://www.ftb.ca.gov/forms/misc/3500-booklet.html https://www.ftb.ca.gov/forms/2017/17_100bk.pdf https://www.ci.east-palo-alto.ca.us/DocumentCenter/View/2823 https://www.dca.ca.gov/publications/legal_guides/s_11.shtml https://digitalasset.intuit.com/DOCUMENT/A5FP7N8Ic/2018-unsupported-calcs-L1FQfTTgn-1.pdf
https://taxmap.irs.gov/taxmap/pub17/p17-088.htm#TXMP1e9514a7 https://taxmap.irs.gov/taxmap/pubs/p590a-009.htm#TXMP6f46768b https://www.sec.gov/Archives/edgar/data/1537470/000119312515141584/d830010d485bpos.txt https://www.irs.gov/instructions/i8606
https://taxpayeradvocate.irs.gov/ https://www.irs.gov/taxpayer-advocate https://www.irs.gov/newsroom/tool-on-irsgov-helps-taxpayers-research-charities-before-making-donations
https://www.irs.gov/charities-non-profits/charitable-remainder-trusts https://www.irs.gov/pub/irs-wd/201610017.pdf https://www.irs.gov/pub/irs-drop/rr99-44.pdf https://www.irs.gov/pub/irs-wd/0529004.pdf
https://www.gao.gov/assets/80/76911.pdf
https://www.gao.gov/assets/80/76911.pdf
https://www.irs.gov/businesses/small-businesses-self-employed/audit-techniques-guides-atgs
https://www.irs.gov/businesses/international-businesses/country-by-country-reporting-guidance
https://www.irs.gov/pub/irs-utl/irs_advancing_e-file_study_phase_2_report.pdf
https://www.irs.gov/pub/irs-pdf/p3319.pdf
https://www.irs.gov/pub/irs-pdf/p970.pdf
https://www.irs.gov/pub/irs-tege/eotopicm81.pdf
https://www.irs.gov/pub/irs-wd/9949031.pdf
https://apps.irs.gov/app/freeFile/jsp/wizard.jsp
https://www.irs.gov/irm/part5/irm_05-010-003
https://www.irs.gov/pub/irs-trty/belgium.pdf
https://www.irs.gov/pub/irs-trty/belgtech.pdf
https://www.irs.gov/irm/part9/irm_09-005-013
https://taxmap.irs.gov/taxmap/pubs/p519-033.htm
https://www.irs.gov/pub/irs-prior/p519--2012.pdf
https://www.irs.gov/businesses/small-businesses-self-employed/irs-form-8300-reference-guide
https://www.irs.gov/publications/p1544
https://www.irs.gov/pub/irs-pdf/p515.pdf
http://uscode.house.gov/view.xhtml?path=/prelim@title26/subtitleC/chapter24&edition=prelim
https://www.irs.gov/irm/part5/irm_05-006-001
https://www.irs.gov/pub/irs-tege/2013cpe_compensation.pdf
https://www.irs.gov/pub/irs-tege/TEB_phase_1_training.pdf
https://www.irs.gov/pub/irs-mssp/pal.pdf
https://www.irs.gov/pub/default_path_no_value/guide_irsap_interim.pdf
https://calhoun.nps.edu/bitstream/handle/10945/1067/01Dec_Morrow.pdf;sequence=1
https://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf
https://www.quora.com/Do-street-musicians-get-taxed
https://www.balloonhq.com/faq/twister_busking.html
https://www.oecd.org/sdd/41746975.pdf https://higherlogicdownload.s3.amazonaws.com/NSACCT/725010a8-142f-4092-8b5d-077c2618c728/UploadedImages/ABA%20Ch%20%203%20Uniform%20Commercial%20Code.pdf https://thebusinessprofessor.com/knowledge-base/negotiable-instruments-order-or-bearer-paper/ https://www.cogencyglobal.com/blog/the-penalties-and-consequences-of-not-being-properly-registered-as-a-foreign-entity https://www.nasdaq.com/article/3-taxsensitive-investment-strategies-to-implement-now-cm390868 http://kelsoinstitute.org/louiskelso/kelso-paradigm/questions-and-answers/ https://www.irs.gov/irm/part4/irm_04-072-004 https://www.irs.gov/irm/part4/irm_04-072-011 http://www.cesj.org/learn/capital-homesteading/ch-vehicles/consumer-stock-ownership-plans-csops/ https://www.occ.treas.gov/publications/publications-by-type/comptrollers-handbook/retirement-plan-products-services/pub-ch-retirement-plan.pdf https://www.irs.gov/retirement-plans/employee-stock-ownership-plans-esops https://www.irs.gov/retirement-plans/s-corporation-esop-guidance https://www.sba.gov/offices/headquarters/ofa/resources/4018 https://www.uschamber.com/co/run/finance/employee-taxes-for-w2-vs-1099-workers https://www.dfeh.ca.gov/
https://en.wikipedia.org/wiki/Shift_Communications https://en.wikipedia.org/wiki/Chelsea_Green_Publishing
https://www.cpacanada.ca/en/news/canada/2019-04-15-small-business-tax-tips https://www.oreilly.com/library/view/the-tax-aspects/9781948580687/text/Sea80670_ch01.xhtml http://www.gutenberg.org/cache/epub/11231/pg11231.txt
https://www.bankrate.com/retirement/golden-retirement-benefits-for-congress/ https://www.opm.gov/faqs/topic/insure/index.aspx?cid=6bf9dd32-d3b9-4fc7-9416-431e535f933a&page=7 https://dchealthlink.com/glossary https://www.opm.gov/healthcare-insurance/insurance-faqs/?cid=6bf9dd32-d3b9-4fc7-9416-431e535f933a&page=4
ftb 23701f unincorporated
As noted above, this depends on the location of the property. France, for example, has a housing tax:
Housing tax is established annually according to the taxpayer’s situation on 1 January of the tax year. This tax is collected by the municipality where the taxpayer’s home is located, and is calculated on the net rental value.
The Finance Act Bill for the year 2018 provides a gradual decrease in the dwelling tax applicable to a principal residence, to be applied over a three year period starting with the 2018 tax year. 80% of all households are expected to be exempted from the payment of this tax by 2020 as a result.
This decrease in habitation tax will be applicable to households whose fiscal reference revenue does not exceed 27 000 € for a single taxpayer, increased by 8 000 € for each of the first two half parts for dependents, then by 6 000 € for each additional half part. In order to avoid detrimental impacts of the ceiling, a progressive decrease would be provided for households whose fiscal reference revenue is between these limits and 28 000 € for a single taxpayer (increased by 8 500 € for the first two half parts for dependents) that is 45 000 € for a couple (increased by 6 000 € per additional half part for dependents).
As well as the UK:
Local authorities are financed partly by the imposition of council tax, which is a property-based tax levied on the occupier of a domestic dwelling at a flat rate per dwelling.
The ownership of the property by a church may mean that special rules are applied to the corporation tax applied to the church. For example, in France:
Under special rules, such bodies are liable to corporation tax on certain income they derive from their assets (income from property, agricultural profits, certain investment income), which is not related to business for profit.
References
Dollar out of 15 cents
coinstar => amazon gamestop regal ihop southwest amc chilis
upcs => csv
ETFs with news: SPY QQQ DIA
eastern - tenessee central - tenessee mountain - new mexico pacific - nevada
Free & Freemium Datasources for FINRA Firm Queries
| Datasource | URL | Cost | Documentation | Notes | Auth Type |
|---|---|---|---|---|---|
| FINRA BrokerCheck API | https://brokercheck.finra.org | Free | BrokerCheck API Docs | Provides firm and individual registration info. Employee counts are disclosed in firm profiles. | None (public endpoints, no API key required) |
| FINRA Data API (API Platform) | https://api.finra.org | Free | FINRA API Portal | Offers datasets on firms, filings, and regulatory notices. Requires free registration. | API key (issued after free registration) |
| SEC EDGAR API | https://www.sec.gov/edgar/sec-api-documentation | Free | SEC EDGAR API Docs | Firms file Form BD with SEC, which includes employee counts. Public, free. | None (public endpoints, no API key required) |
| OpenCorporates API | https://api.opencorporates.com | Freemium | OpenCorporates Docs | Global corporate registry data. Free tier limited; paid tiers for bulk queries. | API key (required for free and paid tiers) |