Focuses on taxable income produced by an exempt organization, from activities considered "not substantially related" to its tax-exempt mission.

"We meet routinely with these exempt organizations when there is a problem," he said.

Of those states, nine exempt religious organizations from the requirement.

In addition to residential land use, exempt organizations land use includes:

Some exempt organizations make payments in lieu of taxes to support or maintain good relations with their host communities.

Previously, annual returns were not generally required from an exempt organization accruing less than $25,000 in gross income yearly.

Clearly, it's more aggressive than many exempt organizations would go forward with.

The members said they thought their scrutiny had forced more exempt organizations to start paying tax on some activities.

Under the law, exempt organizations may no longer make tax-free purchases of diesel motor fuel or heating oil.

For additional information on dissolving an exempt organization, call (877) 829-5500.