02 May 2014

Quirky Tanning Services

Since both Julia and Maggie - the two people I tagged for that #mywritingprocess meme - called me quirky, I thought I'd give you quirky.

Here's what I've been scratching my head about:

You might need to click that to embiggen it, but yes, there is a question on the 990 about indoor tanning. The 990 is the Federal tax return that every organization exempt from income tax must file - that is, your non-profits, your foundations. At the bottom of page five, there is a yes or no question: Did the organization receive any payments for indoor tanning services during the tax year?

What I really want to know is how many exempt organizations receive payments for indoor tanning services, and are there enough of them that it warrants its own question on the tax return?

And why have I never noticed this question before?

* * * * * *

I looked it up. To quote from some accountant's blog:

The reason why such a question is included is because the 990 must be completed by organizations that are tax-exempt under sections of the Internal Revenue Code other than 501(c)(3) – public charities. Therefore, it is possible, for example, that a tax-exempt country club could be operating an indoor tanning service and since this organization also files a Form 990, this question would apply to them.

I suppose that's plausible. But then, why should a country club be tax-exempt‽

* * * * * *

It's hard being quirky.


Patois42 said...

I thought I'd seen many bizarre IRS tax codes, but I do believe that takes the cake.

She Curmudgeon said...

Nonprofit country clubs. I was going to say there's no such thing, but there's a municipal golf course in Boston and I think the city owns the clubhouse. IDK if they contract out the services inside, but it's not the kind of clubhouse where you also get indoor tanning. Urgh.

kathy a. said...

I'm trying to wrap my mind around tax-exempt country clubs. Yet another reason I pay someone to deal with my taxes, so my mind doesn't blow up.