Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:date |
gptkb:April_15
|
| gptkbp:filingDate |
gptkb:Internal_Revenue_Service
|
| gptkbp:filingMethod |
gptkb:newspaper
electronic |
| gptkbp:firstIssueDate |
1983
|
| gptkbp:fiscalYear |
calendar year or fiscal year
|
| https://www.w3.org/2000/01/rdf-schema#label |
Form 5227
|
| gptkbp:instructionsAvailableAt |
irs.gov
|
| gptkbp:officialName |
gptkb:Split-Interest_Trust_Information_Return
|
| gptkbp:penaltyForIntentionalDisregard |
no maximum
$250 per day |
| gptkbp:penaltyForLateFiling |
$20 per day
up to $10,000 maximum |
| gptkbp:reportsTo |
income
deductions distributions accumulations tax liability |
| gptkbp:requires |
gptkb:charitable_lead_trusts
gptkb:charitable_remainder_trusts charitable remainder annuity trusts charitable remainder unitrusts pools of charitable remainder trusts |
| gptkbp:usedFor |
reporting financial activities of split-interest trusts
|
| gptkbp:bfsParent |
gptkb:Split-Interest_Trust_Information_Return
|
| gptkbp:bfsLayer |
7
|