TEGE Broch  9/27/04  11:41 AM  Page 1

                                                                                                                                                                                                                                                                                      number is (877)829-5500.                                                     on TE/GE tax-related topics.The CAS toll-free phone                                                          answered over 438,000 telephone calls and 25,500 letters                       tions, and verification of tax-exempt status. In FY2003, CAS can help customers with returns, determination applica-                                                          tion and assistance to TE/GE customers. In addition, CAS                      Customer Account Services (CAS) CUSTOMER ACCOUNT SERVICES (CAS)               www.irs.gov/bonds www.irs.gov/tribes                               www.irs.gov/govts                 www.irs.gov/ge                                        value from $650 billion to $1.8 trillion.                 1985 and 2002.This paralleled a growth in tax-exempt bond                          450,000 notifications of tax-exempt bond issuances, between                                                                                                     regarding tribal sovereignty.                   tion and tax reporting for Indian tribes and raise new issues mercial enterprises.These activities often complicate informa-                                has enabled tribes to expand into other industries and com- market in the United States economy.This source of funds                 industry has made it the largest revenue producing gaming                                                             and local levels.The rapid growth of the Indian-owned gaming
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In the tax-exempt bond area, the IRS received more than

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      provides tax informa-

Catalog Number 29780 Publication3608(Rev.10-04)            Internal Revenue Service Department of the Treasury                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Director, CAS Janina Skufca                        Director, Government Entities                   Preston Butcher                        Director, Exempt Organizations                                           Martha Sullivan                                                           Director, Employee Plans                                                             Carol D. Gold                                                                   Deputy Commissioner                               Sarah Hall Ingram                                                               Commissioner                                                                 Steven T. Miller                                                                                                                      TE/GE LEADERSHIP
                                                www.irs.gov

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (513) 263-3733                                                                       (202) 283-2900                                                        (202) 283-2300                                                                                                                                                                                           (202) 283-2100                                                                                                                    (202) 283-2700                                                                                                                                 (202) 283-2500

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              AND GOVERNMENT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TE/GE MISSION STATEMENT
                                                                                                               the tax law with integrity                      and to protect the public with applicable tax laws understand and comply service by helping them                                                                                                                                                        and Government Entities
                                                                                                                                                                                                                                                                customers top quality                                                                                                                                                                                                                                                    To provide Tax Exempt                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TAX EXEMPT
                                                                                                                                          interest by applying 
                                                                                    and fairness to all.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ENTITIES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ENTITIES (TE/GE) TAX EXEMPT AND GOVERNMENT                         INTERNAL REVENUE SERVICE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TEGE Broch  9/27/04  11:41 AM  Page 4

                                                                                                                      billion in employment tax and income tax withholding.                                                                                                                          controlling about $8 trillion in assets and paying over $300                                                                                                                      of tax administration, with approximately three million entities                                                                                                                    income tax, they nonetheless represent a significant aspect                                                                                                                      pension funds.While these entities are not subject to federal                                                                         community organizations to sovereign Indian tribes to large                                                                                                               oversee a diverse range of customers, from small volunteer                                                                                                                                    Exempt Organizations (EO)                                                                                               TE/GE’s three major business units—                                                                                                                                                              TE/GE CUSTOMER BASE
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TAX EXEMPT AND GOVERNMENT ENTITIES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         its mission statement:                                                                                                                                            to meeting the needs of its customers is expressed in                                                               and compliance activities.TE/GE’s strong commitment                                                                                                                             base, including education and outreach, customer service,                                                                                                                           end service and accountability to its unique customer                                                                                                                      in complying with the tax laws.TE/GE provides end-to-                                                                                                                     plans, exempt organizations, and government entities 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           tax law with integrity and fairness to all.                                                                    and to protect the public interest by applying the                                                                                                 understand and comply with applicable tax laws                                                            customers top quality service by helping them                                                                     To  provide tax exempt and government entity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              division addresses the special needs of pension                                                           he Tax Exempt and Government Entities (TE/GE) 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    , and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Government Entities (GE)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Employee Plans (EP)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    —                                                                                                                             ,

organizations cease operations.Thus, the exact number of                                                                                                                    organizations are not required to file, and every year many                                                                                                                           $25,000 do not file an annual return, churches and other                                                                                                                              over $2 trillion. Organizations with income of less than                                                                                                                       base consists of nearly 1.6 million organizations with assets                                                                                                                      complex requirements for tax-exempt status.This customer                                                                            organizations meet and maintain compliance with the                                                                                                                      itable, social, educational, political, and other not-for-profit                                                                                                                          Exempt Organizations (EO)                                                                                                                                                        EXEMPT ORGANIZATIONS (EO)                                                                                                                                                        www.irs.gov/ep                                                                                            an unexpected tax event due to some error in the plan.                                                          in a plan who needs the assurance that there will not be                                                             its greatest impact is on the average citizen—a participant                                     world by accountants, attorneys, and actuaries. However,                                                     complex nature and is generally conducted in the financial ance with new laws and regulations.This work is of a highly                          plan, but must also review plans to ensure continuing compli-                                                compliance with the tax law and regulations for each group                                                                                                                   of more than $4 trillion.                                                             data, approximately one million private plans controlled assets                                                           is meeting all requirements. Based on the most recent return                                                              but many request a determination from                                                                                                                       deferred compensation plans are not required to file returns,                                                            403(b) tax-sheltered annuities, and IRC 457 government                                                           plans. Simplified Employee Pensions (SEPs), SIMPLE plans,                                                                                                                       401(k), employee stock ownership (ESOP), and stock bonus                                                                                                                   must file annual returns for group pension, profit-sharing,                                                                                                              benefit plans. Currently, there are nearly one million plans that                                                                     Employee Plans (EP)                                                                                                                                                                                                                   EMPLOYEE PLANS (EP)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       provides not only an initial determination to establish

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             serves the market of qualified pension

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ensures that religious, char-

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   to ensure the plan

                                                         require coordination with other federal agencies at national                                                                                                                   tribal governments and activities are complex and frequently                                                                                                                       subdivisions and business activities.Tax issues relating to                                                                                                                           tribes that account for over 2,500 entities of government                                                                                                                                                                                                                                                                                                         $3.7 trillion.                                                                                                                 of nearly $3 trillion and have an economic impact of over                                                                                                                             ees in the United States.) They also buy goods and services                                                              in excess of $200 billion. (This is the largest block of employ-                                                         about $760 billion annually and paying employment taxes                           customers employ 20% of the American workforce earning                                               and paying employment taxes.The almost 88,000                                                        governments are responsible for income tax withholding                                                                                                           (TEB)                                                                (FSLG) Indian Tribal Governments (ITG)                                                                            types of customers:                                                                                                     Government Entities (GE)                                                                                                                        GOVERNMENT ENTITIES (GE)                                                                                                              www.irs.gov/eo                                                                                                      zations are a major source of telephone inquiries to CAS                           (CAS) to provide them with tax law guidance. Exempt organi-                                                                 rely on the assistance of TE/GE Customer Account Services                                                              professional accounting staff, many tax-exempt organizations                                                                                               have a staff of fewer than ten employees. Because they lack a                                                               exempt organizations are started and run by volunteers and                                                        by an average of 5% annually. Unlike employee plans, most                                                              61,000 applications were received, this number has increased                                                                                                                mination of their tax-exempt status. Since 1993, when about                                                                                                                                                                                                                                                                                                  tions filed an annual return.                                                                                       However, for 2002, more than 800,000 tax-exempt organiza-                                                               qualified organizations cannot be determined from IRS filings.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     GE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         In FY 2003, over 90,000 organizations requested a deter-
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     customers also include 564 federally recognized Indian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         .Although not subject to federal income tax, these                                                                ;

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Federal, State and Local Governments

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           encompasses three distinct 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ; and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Tax Exempt Bonds

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               FSLG

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                .

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TEGE Broch  9/27/04  11:41 AM  Page 4

                                                                                                                      billion in employment tax and income tax withholding.                                                                                                                          controlling about $8 trillion in assets and paying over $300                                                                                                                      of tax administration, with approximately three million entities                                                                                                                    income tax, they nonetheless represent a significant aspect                                                                                                                      pension funds.While these entities are not subject to federal                                                                         community organizations to sovereign Indian tribes to large                                                                                                               oversee a diverse range of customers, from small volunteer                                                                                                                                    Exempt Organizations (EO)                                                                                               TE/GE’s three major business units—                                                                                                                                                              TE/GE CUSTOMER BASE
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TAX EXEMPT AND GOVERNMENT ENTITIES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         its mission statement:                                                                                                                                            to meeting the needs of its customers is expressed in                                                               and compliance activities.TE/GE’s strong commitment                                                                                                                             base, including education and outreach, customer service,                                                                                                                           end service and accountability to its unique customer                                                                                                                      in complying with the tax laws.TE/GE provides end-to-                                                                                                                     plans, exempt organizations, and government entities 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           tax law with integrity and fairness to all.                                                                    and to protect the public interest by applying the                                                                                                 understand and comply with applicable tax laws                                                            customers top quality service by helping them                                                                     To  provide tax exempt and government entity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              division addresses the special needs of pension                                                           he Tax Exempt and Government Entities (TE/GE) 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    , and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Government Entities (GE)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Employee Plans (EP)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    —                                                                                                                             ,

organizations cease operations.Thus, the exact number of                                                                                                                    organizations are not required to file, and every year many                                                                                                                           $25,000 do not file an annual return, churches and other                                                                                                                              over $2 trillion. Organizations with income of less than                                                                                                                       base consists of nearly 1.6 million organizations with assets                                                                                                                      complex requirements for tax-exempt status.This customer                                                                            organizations meet and maintain compliance with the                                                                                                                      itable, social, educational, political, and other not-for-profit                                                                                                                          Exempt Organizations (EO)                                                                                                                                                        EXEMPT ORGANIZATIONS (EO)                                                                                                                                                        www.irs.gov/ep                                                                                            an unexpected tax event due to some error in the plan.                                                          in a plan who needs the assurance that there will not be                                                             its greatest impact is on the average citizen—a participant                                     world by accountants, attorneys, and actuaries. However,                                                     complex nature and is generally conducted in the financial ance with new laws and regulations.This work is of a highly                          plan, but must also review plans to ensure continuing compli-                                                compliance with the tax law and regulations for each group                                                                                                                   of more than $4 trillion.                                                             data, approximately one million private plans controlled assets                                                           is meeting all requirements. Based on the most recent return                                                              but many request a determination from                                                                                                                       deferred compensation plans are not required to file returns,                                                            403(b) tax-sheltered annuities, and IRC 457 government                                                           plans. Simplified Employee Pensions (SEPs), SIMPLE plans,                                                                                                                       401(k), employee stock ownership (ESOP), and stock bonus                                                                                                                   must file annual returns for group pension, profit-sharing,                                                                                                              benefit plans. Currently, there are nearly one million plans that                                                                     Employee Plans (EP)                                                                                                                                                                                                                   EMPLOYEE PLANS (EP)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       provides not only an initial determination to establish

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             serves the market of qualified pension

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ensures that religious, char-

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   to ensure the plan

                                                         require coordination with other federal agencies at national                                                                                                                   tribal governments and activities are complex and frequently                                                                                                                       subdivisions and business activities.Tax issues relating to                                                                                                                           tribes that account for over 2,500 entities of government                                                                                                                                                                                                                                                                                                         $3.7 trillion.                                                                                                                 of nearly $3 trillion and have an economic impact of over                                                                                                                             ees in the United States.) They also buy goods and services                                                              in excess of $200 billion. (This is the largest block of employ-                                                         about $760 billion annually and paying employment taxes                           customers employ 20% of the American workforce earning                                               and paying employment taxes.The almost 88,000                                                        governments are responsible for income tax withholding                                                                                                           (TEB)                                                                (FSLG) Indian Tribal Governments (ITG)                                                                            types of customers:                                                                                                     Government Entities (GE)                                                                                                                        GOVERNMENT ENTITIES (GE)                                                                                                              www.irs.gov/eo                                                                                                      zations are a major source of telephone inquiries to CAS                           (CAS) to provide them with tax law guidance. Exempt organi-                                                                 rely on the assistance of TE/GE Customer Account Services                                                              professional accounting staff, many tax-exempt organizations                                                                                               have a staff of fewer than ten employees. Because they lack a                                                               exempt organizations are started and run by volunteers and                                                        by an average of 5% annually. Unlike employee plans, most                                                              61,000 applications were received, this number has increased                                                                                                                mination of their tax-exempt status. Since 1993, when about                                                                                                                                                                                                                                                                                                  tions filed an annual return.                                                                                       However, for 2002, more than 800,000 tax-exempt organiza-                                                               qualified organizations cannot be determined from IRS filings.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     GE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         In FY 2003, over 90,000 organizations requested a deter-
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     customers also include 564 federally recognized Indian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         .Although not subject to federal income tax, these                                                                ;

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Federal, State and Local Governments

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           encompasses three distinct 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ; and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Tax Exempt Bonds

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               FSLG

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                .

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TEGE Broch  9/27/04  11:41 AM  Page 4

                                                                                                                      billion in employment tax and income tax withholding.                                                                                                                          controlling about $8 trillion in assets and paying over $300                                                                                                                      of tax administration, with approximately three million entities                                                                                                                    income tax, they nonetheless represent a significant aspect                                                                                                                      pension funds.While these entities are not subject to federal                                                                         community organizations to sovereign Indian tribes to large                                                                                                               oversee a diverse range of customers, from small volunteer                                                                                                                                    Exempt Organizations (EO)                                                                                               TE/GE’s three major business units—                                                                                                                                                              TE/GE CUSTOMER BASE
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TAX EXEMPT AND GOVERNMENT ENTITIES
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         its mission statement:                                                                                                                                            to meeting the needs of its customers is expressed in                                                               and compliance activities.TE/GE’s strong commitment                                                                                                                             base, including education and outreach, customer service,                                                                                                                           end service and accountability to its unique customer                                                                                                                      in complying with the tax laws.TE/GE provides end-to-                                                                                                                     plans, exempt organizations, and government entities 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           tax law with integrity and fairness to all.                                                                    and to protect the public interest by applying the                                                                                                 understand and comply with applicable tax laws                                                            customers top quality service by helping them                                                                     To  provide tax exempt and government entity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              division addresses the special needs of pension                                                           he Tax Exempt and Government Entities (TE/GE) 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    , and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Government Entities (GE)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Employee Plans (EP)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    —                                                                                                                             ,

organizations cease operations.Thus, the exact number of                                                                                                                    organizations are not required to file, and every year many                                                                                                                           $25,000 do not file an annual return, churches and other                                                                                                                              over $2 trillion. Organizations with income of less than                                                                                                                       base consists of nearly 1.6 million organizations with assets                                                                                                                      complex requirements for tax-exempt status.This customer                                                                            organizations meet and maintain compliance with the                                                                                                                      itable, social, educational, political, and other not-for-profit                                                                                                                          Exempt Organizations (EO)                                                                                                                                                        EXEMPT ORGANIZATIONS (EO)                                                                                                                                                        www.irs.gov/ep                                                                                            an unexpected tax event due to some error in the plan.                                                          in a plan who needs the assurance that there will not be                                                             its greatest impact is on the average citizen—a participant                                     world by accountants, attorneys, and actuaries. However,                                                     complex nature and is generally conducted in the financial ance with new laws and regulations.This work is of a highly                          plan, but must also review plans to ensure continuing compli-                                                compliance with the tax law and regulations for each group                                                                                                                   of more than $4 trillion.                                                             data, approximately one million private plans controlled assets                                                           is meeting all requirements. Based on the most recent return                                                              but many request a determination from                                                                                                                       deferred compensation plans are not required to file returns,                                                            403(b) tax-sheltered annuities, and IRC 457 government                                                           plans. Simplified Employee Pensions (SEPs), SIMPLE plans,                                                                                                                       401(k), employee stock ownership (ESOP), and stock bonus                                                                                                                   must file annual returns for group pension, profit-sharing,                                                                                                              benefit plans. Currently, there are nearly one million plans that                                                                     Employee Plans (EP)                                                                                                                                                                                                                   EMPLOYEE PLANS (EP)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       provides not only an initial determination to establish

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             serves the market of qualified pension

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ensures that religious, char-

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         EP
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   to ensure the plan

                                                         require coordination with other federal agencies at national                                                                                                                   tribal governments and activities are complex and frequently                                                                                                                       subdivisions and business activities.Tax issues relating to                                                                                                                           tribes that account for over 2,500 entities of government                                                                                                                                                                                                                                                                                                         $3.7 trillion.                                                                                                                 of nearly $3 trillion and have an economic impact of over                                                                                                                             ees in the United States.) They also buy goods and services                                                              in excess of $200 billion. (This is the largest block of employ-                                                         about $760 billion annually and paying employment taxes                           customers employ 20% of the American workforce earning                                               and paying employment taxes.The almost 88,000                                                        governments are responsible for income tax withholding                                                                                                           (TEB)                                                                (FSLG) Indian Tribal Governments (ITG)                                                                            types of customers:                                                                                                     Government Entities (GE)                                                                                                                        GOVERNMENT ENTITIES (GE)                                                                                                              www.irs.gov/eo                                                                                                      zations are a major source of telephone inquiries to CAS                           (CAS) to provide them with tax law guidance. Exempt organi-                                                                 rely on the assistance of TE/GE Customer Account Services                                                              professional accounting staff, many tax-exempt organizations                                                                                               have a staff of fewer than ten employees. Because they lack a                                                               exempt organizations are started and run by volunteers and                                                        by an average of 5% annually. Unlike employee plans, most                                                              61,000 applications were received, this number has increased                                                                                                                mination of their tax-exempt status. Since 1993, when about                                                                                                                                                                                                                                                                                                  tions filed an annual return.                                                                                       However, for 2002, more than 800,000 tax-exempt organiza-                                                               qualified organizations cannot be determined from IRS filings.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     GE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         In FY 2003, over 90,000 organizations requested a deter-
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     customers also include 564 federally recognized Indian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         .Although not subject to federal income tax, these                                                                ;

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              Federal, State and Local Governments

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           encompasses three distinct 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ; and 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            Tax Exempt Bonds

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               FSLG

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                .

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               TEGE Broch  9/27/04  11:41 AM  Page 1

                                                                                                                                                                                                                                                                                      number is (877)829-5500.                                                     on TE/GE tax-related topics.The CAS toll-free phone                                                          answered over 438,000 telephone calls and 25,500 letters                       tions, and verification of tax-exempt status. In FY2003, CAS can help customers with returns, determination applica-                                                          tion and assistance to TE/GE customers. In addition, CAS                      Customer Account Services (CAS) CUSTOMER ACCOUNT SERVICES (CAS)               www.irs.gov/bonds www.irs.gov/tribes                               www.irs.gov/govts                 www.irs.gov/ge                                        value from $650 billion to $1.8 trillion.                 1985 and 2002.This paralleled a growth in tax-exempt bond                          450,000 notifications of tax-exempt bond issuances, between                                                                                                     regarding tribal sovereignty.                   tion and tax reporting for Indian tribes and raise new issues mercial enterprises.These activities often complicate informa-                                has enabled tribes to expand into other industries and com- market in the United States economy.This source of funds                 industry has made it the largest revenue producing gaming                                                             and local levels.The rapid growth of the Indian-owned gaming
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In the tax-exempt bond area, the IRS received more than

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      provides tax informa-

Catalog Number 29780 Publication3608(Rev.10-04)            Internal Revenue Service Department of the Treasury                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Director, CAS Janina Skufca                        Director, Government Entities                   Preston Butcher                        Director, Exempt Organizations                                           Martha Sullivan                                                           Director, Employee Plans                                                             Carol D. Gold                                                                   Deputy Commissioner                               Sarah Hall Ingram                                                               Commissioner                                                                 Steven T. Miller                                                                                                                      TE/GE LEADERSHIP
                                                www.irs.gov

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (513) 263-3733                                                                       (202) 283-2900                                                        (202) 283-2300                                                                                                                                                                                           (202) 283-2100                                                                                                                    (202) 283-2700                                                                                                                                 (202) 283-2500

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              AND GOVERNMENT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TE/GE MISSION STATEMENT
                                                                                                               the tax law with integrity                      and to protect the public with applicable tax laws understand and comply service by helping them                                                                                                                                                        and Government Entities
                                                                                                                                                                                                                                                                customers top quality                                                                                                                                                                                                                                                    To provide Tax Exempt                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TAX EXEMPT
                                                                                                                                          interest by applying 
                                                                                    and fairness to all.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ENTITIES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ENTITIES (TE/GE) TAX EXEMPT AND GOVERNMENT                         INTERNAL REVENUE SERVICE

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               TEGE Broch  9/27/04  11:41 AM  Page 1

                                                                                                                                                                                                                                                                                      number is (877)829-5500.                                                     on TE/GE tax-related topics.The CAS toll-free phone                                                          answered over 438,000 telephone calls and 25,500 letters                       tions, and verification of tax-exempt status. In FY2003, CAS can help customers with returns, determination applica-                                                          tion and assistance to TE/GE customers. In addition, CAS                      Customer Account Services (CAS) CUSTOMER ACCOUNT SERVICES (CAS)               www.irs.gov/bonds www.irs.gov/tribes                               www.irs.gov/govts                 www.irs.gov/ge                                        value from $650 billion to $1.8 trillion.                 1985 and 2002.This paralleled a growth in tax-exempt bond                          450,000 notifications of tax-exempt bond issuances, between                                                                                                     regarding tribal sovereignty.                   tion and tax reporting for Indian tribes and raise new issues mercial enterprises.These activities often complicate informa-                                has enabled tribes to expand into other industries and com- market in the United States economy.This source of funds                 industry has made it the largest revenue producing gaming                                                             and local levels.The rapid growth of the Indian-owned gaming
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      In the tax-exempt bond area, the IRS received more than

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      provides tax informa-

Catalog Number 29780 Publication3608(Rev.10-04)            Internal Revenue Service Department of the Treasury                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Director, CAS Janina Skufca                        Director, Government Entities                   Preston Butcher                        Director, Exempt Organizations                                           Martha Sullivan                                                           Director, Employee Plans                                                             Carol D. Gold                                                                   Deputy Commissioner                               Sarah Hall Ingram                                                               Commissioner                                                                 Steven T. Miller                                                                                                                      TE/GE LEADERSHIP
                                                www.irs.gov

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (513) 263-3733                                                                       (202) 283-2900                                                        (202) 283-2300                                                                                                                                                                                           (202) 283-2100                                                                                                                    (202) 283-2700                                                                                                                                 (202) 283-2500

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              AND GOVERNMENT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            TE/GE MISSION STATEMENT
                                                                                                               the tax law with integrity                      and to protect the public with applicable tax laws understand and comply service by helping them                                                                                                                                                        and Government Entities
                                                                                                                                                                                                                                                                customers top quality                                                                                                                                                                                                                                                    To provide Tax Exempt                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              TAX EXEMPT
                                                                                                                                          interest by applying 
                                                                                    and fairness to all.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     ENTITIES

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    ENTITIES (TE/GE) TAX EXEMPT AND GOVERNMENT                         INTERNAL REVENUE SERVICE