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385.0000 Newspapers and Periodicals—Regulation 1590

Annotation 385.0358

(a) In General

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385.0358 Nonprofit Organization Issuing Periodical. A foundation, qualifying for tax exempt status under section 501(c)(3) of the Internal Revenue Code, published a quarterly periodical. Cost of the publication is built into the membership dues and represents a small portion of those dues. There is one paid advertiser.

Since the foundation is tax-exempt under IRC section 501(c)(3) and the publication is distributed to the foundation's members as part of the membership fee, sales of the periodical are exempt under section 6362.8(b)(1). However, sales of copies to nonmembers would be taxable if they contain any paid commercial advertising. 1/12/94.