Tax Preparation Help  
Publication 598 2008 Tax Year

Index

A

Acquisition indebtedness, Average acquisition indebtedness.
Annuity obligations, Annuity obligation.
By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise.
Change in property use, Change in use of property.
Continued debt, Continued debt.
Debt modifying existing, Modifying existing debt.
Federal financing, Certain federal financing.
For performing exempt purpose, Debt incurred in performing exempt purpose.
Obligation to return collateral, Securities loans.
Property subject to mortgage or lien, Property acquired subject to mortgage or lien.
Real property, Real property debts of qualified organizations.
Advertising income, Exploitation of Exempt Activity — Advertising Sales
Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues
Assistance (see More information)

C

Churches, Churches.
Contributions deduction, Charitable contributions deduction.
Convention or trade show activity, Convention or trade show activity.

D

Debt-financed property, Income From Debt-Financed Property
Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation.
Depositing tax, Tax Deposit Methods
Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues

E

Exchange or rental of member lists, Exchange or rental of member lists.
Excluded trade or business activities, Excluded Trade or Business Activities
Exclusions, Volunteer workforce.
Sponsorship, Qualified sponsorship activities.
Exempt function income, Exempt function income.
Exploitation of exempt activity
Advertising income, Exploitation of Exempt Activity — Advertising Sales
Exploitation of exempt functions, Exploitation of exempt functions.

F

Form 990-T, Returns and Filing Requirements
Free tax services, How To Get Tax Help

H

Help (see More information)

I

Income from research, Income from research.

L

Limits, Limits.

M

More information, How To Get Tax Help

N

Net operating loss deduction, Modifications
Nonrecognition of gain, Nonrecognition of gain.

P

Publications (see More information)

R

Rents, Rents.
Return, Returns and Filing Requirements
Royalties, Royalties.

S

Specific deduction, Specific deduction.

T

Tax, Organizations Subject to the Tax
Alternative minimum, Alternative minimum tax.
Colleges and universities, Colleges and universities.
Deposits, Tax Deposit Methods
Estimated, Payment of Tax
Organizations affected, Organizations Subject to the Tax
Payment, The Tax and Filing Requirements
Rates, The Tax and Filing Requirements
Return, Returns and Filing Requirements
Title-holding corporations, Title-holding corporations.
U.S. instrumentalities, U.S. instrumentalities.
Tax help (see More information)
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Title-holding corporations, Title-holding corporations.
TTY/TDD information, How To Get Tax Help

U

Unrelated business
Hospital laboratory, Nonpatient laboratory testing.
Unrelated business income, Unrelated Business Taxable Income, Income
Advertising income, Exploitation of Exempt Activity — Advertising Sales
Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
Controlled organizations, Income From Controlled Organizations
Debt-financed property, Income From Debt-Financed Property
Deductions, Deductions
Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
Exclusions, Exclusions
Foreign organizations, Special Rules for Foreign Organizations
Income from gambling activities, Legal definition.
Income from lending securities, Income from lending securities.
Modifications, Modifications
Partnership income or loss, Partnership Income or Loss
Products of exempt functions, Selling of products of exempt functions.
S corporation income, S Corporation Income or Loss
S corporation income or loss, S Corporation Income or Loss
Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs
Veterans organizations, Special Rules for Veterans' Organizations
Unrelated debt-financed income, Certain federal financing.
Average acquisition indebtedness, Average acquisition indebtedness.
Average adjusted basis, Average adjusted basis.
Computation, Computation of Debt-Financed Income
Debt/basis percentage, Computation of debt/basis percentage.
Deductions, Deductions for Debt-Financed Property
Gains from dispositions, Gain or loss from sale or other disposition of property.
Indeterminate property price, Indeterminate price.
Unrelated trade or business, Unrelated Trade or Business
Artists facilities, Artists' facilities.
Book publishing, Book publishing.
Broadcasting rights, Broadcasting rights.
Business league's parking and bus services, Business league's parking and bus services.
Convenience of members, Convenience of members.
Convention or trade show, Convention or trade show activity.
Directory of members, Directory of members.
Distribution of low cost articles, Distribution of low cost articles.
Dual use facilities, etc., Dual use of assets or facilities.
Employees association sales, Employee association sales.
Exclusions, Excluded Trade or Business Activities
Exploitation of exempt functions, Exploitation of exempt functions.
Gambling activities other than bingo, Gambling activities other than bingo.
Halfway house, Halfway house workshop.
Health club program, Health club program.
Hearing aid sales, Sales of hearing aids.
Hospital facilities, Hospital facilities.
Hospital services, Hospital services.
Insurance programs, Insurance programs.
Magazine publishing, Magazine publishing.
Member lists rentals, etc., Exchange or rental of member lists.
Membership list sales, Membership list sales.
Miniature golf course, Miniature golf course.
Museum eating facilities, Museum eating facilities.
Museum greeting card sales, Museum greeting card sales.
Pet boarding and grooming services, Pet boarding and grooming services.
Pole rentals, Pole rentals.
Public entertainment activity, Public entertainment activity.
Publishing legal notices, Publishing legal notices.
Regularly carried on, Regularly carried on.
Sales commissions, Sales commissions.
Sales of advertising space, Sales of advertising space.
School facilities, School facilities.
School handicraft shop, School handicraft shop.
Selling donated merchandise, Selling donated merchandise.
Selling endorsements, Selling endorsements.
Sponsoring entertainment events, Sponsoring entertainment events.
Substantially related, Not substantially related.
Trade or business defined, Trade or business.
Travel tour programs, Travel tour programs.
Volunteer workforce, Volunteer workforce.
Yearbook advertising, Yearbook advertising.
Youth residence, Youth residence.
Unstated trade or business
Bingo games, Bingo games.

V

Volunteer fire company, Excluded Trade or Business Activities

W

When to file, When to file.
Where to file, Where to file.

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