Under what circumstances would a payment to a charitable event run by a union be reportable on Form LM-10?
A65. Payments of cash or gifts of goods made to a tax exempt organization are generally not reportable on Form LM-10. See FAQ, Question 62. If the cash or gifts are provided to a union the payment is reportable on Form LM-10, even where the union ultimately directs the donations to a tax exempt organization.
Related Questions
- Corporation A acquired Corporation B. Is Corporation A required to file a Form LM-10 for reportable payments made by Corporation B to union officials prior to the acquisition?
- Under what circumstances would a payment to a charitable event run by a union be reportable on Form LM-10?
- Where multiple employers pay a portion of a single reportable payment, who files the Form LM-10?
