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Topeka Country Club

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$5.93M (2023)

Expenses
$5.26M (2023)

Total Assets
$16.5M (2023)

Total Liabilities
$11.2M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,932,848
Expenses
$5,258,983
Net Income
$673,865
Net Assets
$5,276,536
Notable Sources of Revenue Percent of Total Revenue
Contributions $793,875
13.4%
Program Services $3,679,720
62.0%
Investment Income $9,752
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,444,118
24.3%
Other Revenue $5,383
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $270,588
5.1%
Professional Fundraising Fees $0
Other Salaries and Wages $1,892,001
36.0%
Assets/Debt
Total Assets $16,483,249
Total Liabilities $11,206,713
Net Assets $5,276,536
Club or Co-Op Income
Initiation Fees & Contributions $105,550
Income From Public Use of Club Facilities $1,001,587
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $261,276 $0 $9,312
Levi Lambing (Head Golf Professional) $169,833 $0 $2,925
Melburn Brown (Head Tennis Professional) $114,058 $0 $13,396
Kent Morgison (Golf Course Superintendent) $113,134 $0 $6,577
Jack Brier (Director) $0 $0 $0
Dan Foltz (Director) $0 $0 $0
Erin Mohwinkle (Director) $0 $0 $0
Catherine Walberg (Director) $0 $0 $0
Todd Hansen (Director) $0 $0 $0
Craig Stromgren (Director) $0 $0 $0
Brett Klausman (Director) $0 $0 $0
Shanna Dunn Vigare (Recording Secretary) $0 $0 $0
Matt Strathman (Vice Chairman) $0 $0 $0
John Dietrick (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,842,930
Expenses
$4,929,065
Net Income
$913,865
Net Assets
$4,605,171
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,180,680
20.2%
Program Services $3,335,310
57.1%
Investment Income $3,230
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$53,939
Net Inventory Sales $1,372,285
23.5%
Other Revenue $5,364
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $272,633
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $1,763,729
35.8%
Assets/Debt
Total Assets $13,166,197
Total Liabilities $8,561,026
Net Assets $4,605,171
Club or Co-Op Income
Initiation Fees & Contributions $86,600
Income From Public Use of Club Facilities $940,527
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $259,459 $0 $13,173
Levi Lambing (Head Golf Professional) $140,104 $0 $2,477
Melburn Brown (Head Tennis Professional) $115,282 $0 $13,418
Jack Brier (Director) $0 $0 $0
Dan Foltz (Director) $0 $0 $0
Erin Mohwinkle (Director) $0 $0 $0
Catherine Walberg (Director) $0 $0 $0
Todd Hansen (Director) $0 $0 $0
Craig Stromgren (Director) $0 $0 $0
Brett Klausman (Director) $0 $0 $0
Shanna Dunn Vigare (Recording Secretary) $0 $0 $0
Matt Strathman (Vice Chairman) $0 $0 $0
John Dietrick (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,813,597
Expenses
$4,417,527
Net Income
$396,070
Net Assets
$3,688,306
Notable Sources of Revenue Percent of Total Revenue
Contributions $426,450
8.9%
Program Services $3,190,903
66.3%
Investment Income $1,016
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,197,939
24.9%
Other Revenue -$2,711
Notable Expenses Percent of Total Expenses
Executive Compensation $246,546
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $1,685,430
38.2%
Assets/Debt
Total Assets $12,230,711
Total Liabilities $8,542,405
Net Assets $3,688,306
Club or Co-Op Income
Initiation Fees & Contributions $176,350
Income From Public Use of Club Facilities $808,917
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $222,750 $0 $23,796
Levi Lambing (Head Golf Professional) $130,439 $0 $2,324
Melburn Brown (Head Tennis Professional) $109,848 $0 $14,430
Jack Brier (Director) $0 $0 $0
Dan Foltz (Director) $0 $0 $0
Shanna Dunn Vigare (Director) $0 $0 $0
Cathy Conlin (Director) $0 $0 $0
Erin Mohwinkle (Director) $0 $0 $0
Dan Beal (Director) $0 $0 $0
Trent Vausbinder (Chairman) $0 $0 $0
Matt Strathman (Director) $0 $0 $0
Catherine Walberg (Recording Secretary) $0 $0 $0
John Dietrick (Vice Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,887,040
Expenses
$4,155,590
Net Income
-$268,550
Net Assets
$3,288,236
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,709,676
69.7%
Investment Income $1,100
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $3,795
0.1%
Net Inventory Sales $981,622
25.3%
Other Revenue $190,847
4.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $219,581
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,534,761
36.9%
Assets/Debt
Total Assets $11,942,512
Total Liabilities $8,654,276
Net Assets $3,288,236
Club or Co-Op Income
Initiation Fees & Contributions $65,100
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $212,758 $0 $6,823
Levi Lambing (Head Golf Professional) $100,701 $0 $4,378
Ron Thornburgh (Director) $0 $0 $0
Vicki Bell (Director) $0 $0 $0
Jeff Hiestand (Director) $0 $0 $0
Cathy Conlin (Director) $0 $0 $0
Matt Hickam (Director) $0 $0 $0
Dan Beal (Director) $0 $0 $0
Trent Vausbinder (Director) $0 $0 $0
Doug Wareham (Director) $0 $0 $0
Chelsea Renyer (Recording Secretary) $0 $0 $0
Catherine Walberg (Vice Chairman) $0 $0 $0
John Peterson (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,809,235
Expenses
$4,158,447
Net Income
-$349,212
Net Assets
$3,495,248
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,766,825
72.6%
Investment Income $2,581
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$4,343
Net Inventory Sales $1,020,016
26.8%
Other Revenue $24,156
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $220,714
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,526,237
36.7%
Assets/Debt
Total Assets $11,920,137
Total Liabilities $8,424,889
Net Assets $3,495,248
Club or Co-Op Income
Initiation Fees & Contributions $82,350
Income From Public Use of Club Facilities $0
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $198,918 $0 $21,796
Ron Thornburgh (Director) $0 $0 $0
Vicki Bell (Director) $0 $0 $0
Catherine Walberg (Director) $0 $0 $0
Chelsea Renyer (Director) $0 $0 $0
Matt Hickam (Director) $0 $0 $0
Dan Hejtmanek (Director) $0 $0 $0
Randy Peterson (Director) $0 $0 $0
Doug Wareham (Past Chairman/Secretary) $0 $0 $0
Joe Conroy (Chairman) $0 $0 $0
John Peterson (Vice Chairman) $0 $0 $0
Jeff Hiestand (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,739,974
Expenses
$4,067,778
Net Income
-$327,804
Net Assets
$3,845,960
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,690,970
72.0%
Investment Income $29,600
0.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $690
0.0%
Net Inventory Sales $1,013,423
27.1%
Other Revenue $5,291
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $345,866
8.5%
Professional Fundraising Fees $0
Other Salaries and Wages $1,394,098
34.3%
Assets/Debt
Total Assets $12,229,912
Total Liabilities $8,383,952
Net Assets $3,845,960
Club or Co-Op Income
Initiation Fees & Contributions $56,742
Income From Public Use of Club Facilities $435,932
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $228,725 $0 $8,583
Shawn Hartwig (Executive Chef) $105,231 $0 $3,327
Ron Thornburgh (Director) $0 $0 $0
John Peterson (Director) $0 $0 $0
Tighe Larue (Director) $0 $0 $0
Scott Griffith (Director) $0 $0 $0
Matt Hickam (Director) $0 $0 $0
Dan Hejtmanek (Director) $0 $0 $0
Randy Peterson (Director) $0 $0 $0
Allen Atha (Past Chairman) $0 $0 $0
Joe Conroy (Vice Chairman) $0 $0 $0
Doug Wareham (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,977,656
Expenses
$3,799,163
Net Income
$178,493
Net Assets
$4,175,764
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,450,560
61.6%
Investment Income $12,880
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$60,537
Net Inventory Sales $1,129,747
28.4%
Other Revenue $445,006
11.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $237,234
6.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,489,878
39.2%
Assets/Debt
Total Assets $12,200,099
Total Liabilities $8,024,335
Net Assets $4,175,764
Club or Co-Op Income
Initiation Fees & Contributions $99,300
Income From Public Use of Club Facilities $494,318
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $209,911 $0 $20,931
Michele Falley (Director) $0 $0 $0
Janet Frieden (Director) $0 $0 $0
Tighe Larue (Director) $0 $0 $0
Scott Griffith (Director) $0 $0 $0
Joe Conroy (Director) $0 $0 $0
Dan Hejtmanek (Director) $0 $0 $0
Randy Peterson (Director) $0 $0 $0
Kurt Scott (Past Chairman) $0 $0 $0
Doug Wareham (Vice Chairman) $0 $0 $0
Allen Atha (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,149,947
Expenses
$3,831,570
Net Income
$318,377
Net Assets
$4,000,271
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,578,768
62.1%
Investment Income $381
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $23,081
0.6%
Net Inventory Sales $1,081,596
26.1%
Other Revenue $466,121
11.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $218,326
5.7%
Professional Fundraising Fees $0
Other Salaries and Wages $1,539,908
40.2%
Assets/Debt
Total Assets $5,328,969
Total Liabilities $1,328,698
Net Assets $4,000,271
Club or Co-Op Income
Initiation Fees & Contributions $68,400
Income From Public Use of Club Facilities $476,799
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $211,591 $0 $6,735
Doug Wareham (Director) $0 $0 $0
Scott Griffith (Director) $0 $0 $0
Tighe La Rue (Director) $0 $0 $0
Janet Frieden (Director) $0 $0 $0
Michele Falley (Director) $0 $0 $0
Bruce Mcpherson (Director) $0 $0 $0
Carl Koupal (D Irector) $0 $0 $0
Jeff Dishman (Past Chairman) $0 $0 $0
Allen Atha (Vice Chairman) $0 $0 $0
Kurt Scott (Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,895,806
Expenses
$3,715,840
Net Income
$179,966
Net Assets
$3,685,894
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,348,795
60.3%
Investment Income $153
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $10,464
0.3%
Net Inventory Sales $1,077,933
27.7%
Other Revenue $458,461
11.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $208,158
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $1,519,027
40.9%
Assets/Debt
Total Assets $5,284,275
Total Liabilities $1,598,381
Net Assets $3,685,894
Club or Co-Op Income
Initiation Fees & Contributions $32,950
Income From Public Use of Club Facilities $489,389
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $200,202 $0 $6,956
Bruce Mcpherson (Director) $0 $0 $0
Doug Kinsinger (Director) $0 $0 $0
Carol Pecis (Director) $0 $0 $0
Janet Frieden (Director) $0 $0 $0
Allen Atha (Director) $0 $0 $0
Kristina Dietrick (Director) $0 $0 $0
Bill Eliason (Director) $0 $0 $0
Michele Falley (D Irector) $0 $0 $0
Jeff Dishman (Chairman) $0 $0 $0
Carl Koupal (Past Chairman) $0 $0 $0
Kurt Scott (Vice Chairman) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,853,242
Expenses
$3,937,568
Net Income
-$84,326
Net Assets
$3,511,678
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,424,849
62.9%
Investment Income $132
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,967
0.1%
Net Inventory Sales $930,793
24.2%
Other Revenue $495,501
12.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $202,816
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $1,431,529
36.4%
Assets/Debt
Total Assets $5,487,400
Total Liabilities $1,975,722
Net Assets $3,511,678
Club or Co-Op Income
Initiation Fees & Contributions $69,300
Income From Public Use of Club Facilities $429,646
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $198,037 $0 $4,779
Bruce Mcpherson (Director) $0 $0 $0
Doug Kinsinger (Director) $0 $0 $0
Carol Pecis (Director) $0 $0 $0
Tom Enstrom (Director) $0 $0 $0
John Dicus (Director) $0 $0 $0
Kristina Dietrick (Director) $0 $0 $0
Bill Eliason (Director) $0 $0 $0
Jeff Dishman (Vice Chairman) $0 $0 $0
Randy Forbes (Secretary) $0 $0 $0
Carl Koupal (Chairman) $0 $0 $0
Kurt Scott (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,751,302
Expenses
$3,656,489
Net Income
$94,813
Net Assets
$3,601,754
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,393,720
63.8%
Investment Income $136
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $37,075
1.0%
Net Inventory Sales $858,106
22.9%
Other Revenue $462,265
12.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $205,198
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $1,428,363
39.1%
Assets/Debt
Total Assets $5,908,530
Total Liabilities $2,306,776
Net Assets $3,601,754
Club or Co-Op Income
Initiation Fees & Contributions $101,550
Income From Public Use of Club Facilities $396,278
Compensation
Key Employees and Officers Compensation Related Other
Clay Meininger (President/Coo) $176,074 $0 $29,124
Maynard Oliverius (Director) $0 $0 $0
Paula Beal (Director) $0 $0 $0
Gary Gilbert (Director) $0 $0 $0
Gary Yager (Director) $0 $0 $0
Tom Enstrom (Director) $0 $0 $0
John Dicus (Director) $0 $0 $0
Kristina Dietrick (Director) $0 $0 $0
Bill Eliason (Director) $0 $0 $0
Jeff Dishman (Director) $0 $0 $0
Randy Forbes (Chairman) $0 $0 $0
Carl Koupal (Vice Chairman) $0 $0 $0
Brad Perry (Treasurer) $0 $0 $0
Stephen Wanamaker (Secretary) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,885,675
Expenses
$3,706,921
Net Income
$178,754
Net Assets
$3,508,191
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,414,659
62.1%
Investment Income $447
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $162,045
4.2%
Net Inventory Sales $879,491
22.6%
Other Revenue $429,033
11.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $202,636
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $1,470,663
39.7%
Assets/Debt
Total Assets $6,045,970
Total Liabilities $2,537,779
Net Assets $3,508,191
Club or Co-Op Income
Initiation Fees & Contributions $76,700
Income From Public Use of Club Facilities $523,519

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,671,330
Expenses
$3,592,663
Net Income
$78,667
Net Assets
$3,330,937
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,395,301
65.2%
Program Services $0
Investment Income $897
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $91,577
2.5%
Net Inventory Sales $782,693
21.3%
Other Revenue $400,862
10.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $135,057
3.8%
Professional Fundraising Fees $0
Other Salaries and Wages $1,467,496
40.8%
Assets/Debt
Total Assets $5,965,241
Total Liabilities $2,634,304
Net Assets $3,330,937
Club or Co-Op Income
Initiation Fees & Contributions $74,216
Income From Public Use of Club Facilities $356,802

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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